Benefits
If you qualify under one of the Clause 17 exemptions, your assessor will grant you a deduction of $175 from your tax bill.

If you qualify for one of the Clause 41 exemptions, instead, you will receive a deduction of $500 from your tax bill.

Clause 17 exemptions are geared to older citizens, surviving spouses of any age and to qualified minors who have a deceased parent. Senior citizens who are 70 and over and who ineligible for one of the Clause 41 exemptions may qualify for one of the Clause 17 exemptions due to no income limitations.

*Acceptance by a city or town means approval by the town meeting in a town, the city council subject to the provisions of the city charter in a city and the town council in a municipality having such form of government. All cities and towns are subject to the provisions of Clause 17 and Clause 41 unless they have a accepted a more recently enacted clause. When they accept such a clause, the provisions of the clause which was in effect are no longer applicable.

Eligibility Requirements

Age and Status
You are single, or if married, your spouse is not an owner. You must be 70 years or older before the beginning of the fiscal year, July 1, for which an exemption is sought. You and your spouse are joint owners. Either spouse must be 70 years or older before the beginning of the fiscal year, July 1, for which an exemption is sought. You are a surviving spouse of any age or a qualified minor, that is, a minor who has a deceased parent.

Ownership and Occupancy
Those 70 years of age, as defined above, must have owned and occupied the property as domicile in Massachusetts for not less than ten years for not less than five years, Clause 17D, and must own and occupy the property on July 1 in the year of application. A surviving spouse or qualified minor must be the present owner and occupant.

Real Estate and Personal Property
A person may have a total worth of $40,000, excluding the assessed valuation of the domicile as of July 1 in the year of the application. Only the portion which produces income and which exceeds two dwelling units must be included. Any unpaid mortgage balance on that property is excluded.

Income Eligibility
Yearly income is not considered in determining eligibility for Clause 17D.

How to Apply for a Tax Exemption
Contact your local Board of Assessors for an application form. You must apply each year for an exemption or a deferral. Generally, you can receive only one exemption, so submit the application for the exemption which will give you the greatest benefit. However, since Clause 41A is a deferral of taxes, you may use a Clause 41A deferral in conjunction with a tax exemption for which you qualify.

Applications under Clause 17D must be filed with the Board of Assessors on or before December 15 of each year. If the actual (not preliminary) property tax bill is mailed after September 15, you have three months from the date the bill is first mailed in which to apply.

In addition to your local Board of Assessors, your local Council on Aging may be able to help you fill out the forms. Some councils employ tax specialists to provide such assistance.

Joint Ownership
If two or more people own property, each of whom is entitled to a different exemption, each can apply and if the person is qualified, each will be entitled to his/her exemption. Consult you local Board of Assessors.

The information above is editted from the Citizen Information Service website.
William Francis Galvin
Secretary of the Commonwealth