cityofboston.gov - Official Web Site of the City of Boston - Thomas M. Menino, Mayor

About Personal Exemptions

What is a personal exemption?

An exemption is a release from the obligation of having to pay taxes on all or a part of a parcel of real property. Personal exemptions are a reduction in taxes due to a particular personal circumstance. The qualifications set forth in the Massachusetts General Laws. The burden is on the taxpayer to show that he or she falls within the expressed terms of the exemption provision.

Personal exemptions must be filed no later than December fifteenth of each year or by three months from the issue date of the 3rd quarter tax bill.

Exemptions are granted for one year only. An application must be filed each year.

Who is eligible for a personal exemption?

Full or partial exemptions are provided in the General Laws for the following eligible persons:

• Surviving Spouse (Widow/Widower), Minor Child of a Deceased Parent, Elderly - Clause 17D
• Blind - Clause 37A
• Veterans - Wartime Service Connected Disability Clause 22
• Elderly - Clause 41C
• Hardship - Clause 18
• National Guard - Clause 56 (NEW) 
• Tax Deferral - Clause 41A taxpayers (65+)  
  

How do I apply for Personal Exemptions?

Taxpayers have up to three months from the mailing date of the fiscal year 3rd quarter tax bill to file a personal exemption application with the Assessing Department. Exception: Filers for the new National Guard exemption must submit a standard application for abatement within 30 days of the mailing of the 3rd quarter tax bill.

The fiscal year Personal Exemption application is available online immediately following the issuance of the 3rd quarter tax bill. Those taxpayers seeking the National Guard exemption should file a standard abatement application, which is also available immediately following the issuance of the 3rd quarter tax bill. The filing of an application does not mean that you can postpone the payment of your tax. The tax that appears on each of the Quarterly tax bills must be paid in full. If the personal exemption is approved, a refund will follow.

NOTE: A taxpayer may not receive more than one of these exemptions. If however, taxpayers qualify for two of these exemptions, the Taxpayer Referral & Assistance Center will make sure they receive the exemption that saves them the most money.

Surviving Spouse, Minor Child of Deceased Parent, Elderly Exemption

What is the Surviving Spouse exemption?

The Surviving Spouse, Minor Child of Deceased Parent, Elderly exemption 17D* provides assistance to surviving spouses, minor children of a deceased parent, and elderly taxpayers who meet the age, whole estate and residency requirements below.

Please Note: if you are elderly and have a limited income, you may be eligible for a greater amount of assistance under elderly exemption 41C or a tax deferral arrangement under deferral 41A.

What is the exemption amount for Surviving Spouse?

Taxpayers who are eligible for personal exemption 17D will receive a reduction in their tax liability of $286. In addition, the City of Boston has elected to provide additional relief of up to $286, provided that the additional amount does not:

• Reduce your final tax bill below the amount of tax you owed in the previous year; and
  
• Reduce the taxable value of your property below 10 percent of the assessed value.

How do I apply for the Surviving Spouse exemption?

Applications must be filed with the Assessing Department/ Taxpayer Referral & Assistance Center (TRAC) within three months of the mailing of the 3rd Quarter tax bill for the fiscal year.

For information on requirements see 2012 Surviving Spouse Exemption.  

Renewals:
If you were granted an exemption last year, the Assessing Department/ Taxpayer Referral & Assistance Center (TRAC) will send you a renewal application. However, it is your responsibility to ensure that a renewal is filed each year.

New Applications:
If you think that you qualify, notify the TRAC at (617) 635-4287. Supporting documentation, including a birth certificate and all other materials that will help the Board of Assessors make a determination, will be requested.

The filing of an application does not mean you can postpone the payment of your tax.

Blind Exemption

What is the Blind exemption?

The Blind exemption 37A* provides assistance to taxpayers who are legally blind and meet the requirements below.

What is the exemption amount for Blind exemption?

Taxpayers who are eligible for personal exemption 37A will receive a reduction in their tax liability of $500. In addition, the City of Boston has elected to provide additional relief of up to $500, provided that the additional amount does not:

• Reduce your final tax bill below the amount of tax you owed in the previous year; and

• Reduce the taxable value of your property below 10 percent of the assessed value.

How do I apply for the Blind exemption?

Application must be filed with the Assessing Department/ Taxpayer Referral & Assistance Center (TRAC) within three months of the mailing of the 3rd Quarter tax bill for the fiscal year.

For information on requirements see 2012 Blind Exemption 37A.

Renewals:
If you were granted an exemption last year, the Assessing Department/ Taxpayer Referral & Assistance Center will send you a renewal application. However, it is your responsibility to ensure that a renewal is filed each year.

New Applications:
If you think that you qualify, notify the Assessing Department/ Taxpayer Referral & Assistance Center at (617) 635-4287.

Supporting documentation, including certification from the Massachusetts Division of the Blind and all other materials that help the Board of Assessors make a determination will be requested.

As a reminder, the filing of an application does not mean you can postpone the payment of your tax.

Veteran Exemption

What is the Veterans exemption?

The veterans exemption 22* provides assistance to veterans who meet the disability and residency requirements listed. Please note that if you are an elderly veteran and have a limited income, you may be eligible for a greater amount of assistance under personal exemption 41C.

What is the Veteran exemption amount?

Taxpayers who are eligible for veterans exemption 22* will receive a reduction in their tax liability of between $400 and $1,500, depending on the nature of their disability. In addition, the City of Boston has elected to provide additional relief of up to twice the amount, provided that the additional amount does not:

• Reduce your final tax bill below the amount of tax you owed in the previous year; and
• Reduce the taxable value of your property below 10 percent of the assessed value.

Paraplegic veterans with service-connected disabilities will be exempted from their tax liabilities.

How do I apply for the Veterans exemption?

Application must be filled out with the Assessing Department/Tax Referral & Assistance Center (TRAC) within three months of the mailing of the 3rd Quarter tax bill for the fiscal year.

For information on requirements see 2012 Veteran Exemption 22-22E.    

Renewals:
If you were granted an exemption last year, the Assessing Department/ Taxpayer Referral & Assistance Center will send you a renewal application. However, it is your responsibility to ensure that a renewal is filed each year.

New Applications:
If you think that you qualify, notify the Assessing Department/ Taxpayer Referral & Assistance Center at (617) 635-4287. Supporting documentation, including a certificate of eligibility from the Veterans Administration and all other materials which will help the Board of Assessors make a determination, will be requested.

The filing of an application does not mean you can postpone the payment of your tax.

NOTE: Applicants for Residential Exemption MUST provide their social security number on their application. This information will be kept confidential by the Assessing Department and used solely to confirm residency compliance.

Elderly Exemption

What is the Elderly exemption?

The elderly exemption 41C* provides assistance to elderly taxpayers who meet the age, income, whole estate and residency requirements below. Please note that if you are elderly but do not meet one or all of the personal exemption 41C requirements, you may be eligible for a lesser amount of assistance under personal exemption 17D or a deferral arrangement.

What is the Elderly exemption amount?

Taxpayers who are eligible for personal exemption 41C will receive a reduction in their tax liability of $750. In addition, the City of Boston has elected to provide additional relief of up to $750 provided that the additional amount does not:

• Reduce your final tax bill below the amount of tax you owed in the previous year; and
• Reduce the taxable value of your property below 10 percent of the assessed value.

How do I apply for the Elderly exemption?

Application must be filed with the Assessing Department / Taxpayer Referral & Assistance Center (TRAC) within three months of the mailing of the 3rd quarter tax bill for the fiscal year.

For information on requirements see Elderly Exemption Brochure 2012. 

Renewals:
IF you were granted an exemption last year, the Assessing Department / Taxpayer Referral & Assistance Center will send you a renewal application. However, it IS your responsibility TO ensure that a renewal is filed each year.

New Applications:
If you think that you qualify, notify the Assessing Department / Taxpayer Referral & Assistance Center at (617) 635 - 4287. Supporting documentation, including a birth certificate and all other materials that will help the Board of Assessors make a determination, will be requested.

(The filing of an application does NOT mean you can postpone the payment of your tax).

Hardship Exemption

What is the Hardship exemption?

The clause 18 hardship exemption provides assistance to those taxpayers who, in the judgment of the Board of Assessors, are unable to fulfill their tax obligations by reason of:

• age
• infirmity, and
• financial condition

What is the Hardship exemption amount?

Taxpayers who are eligible for hardship exemption 18 are released from all or a portion of their tax liability, as determined by the Board of Assessors.

How do I apply for the Hardship exemption?

Application must be filled out with the Assessing Department within three months of the mailing of the 3rd quarter tax bill for the fiscal year.

If you think you qualify, notify the Taxpayer Referral & Assistance Center at (617) 635-4287 after you receive your fourth quarter tax bill. Supporting medical and financial documentation is required to assist the Board of Assessors in making a determination.

For information on requirements see 2012 Hardship Exemption.    

National Guard Exemption

What is the National Guard exemption?

The National Guard Exemption, recently adopted by Mayor Menino and the Boston City Council, is a new program that will allow National Guard Members and Military Reservists who are on active duty serving in foreign countries to receive a real estate tax exemption.

What is the National Guard exemption amount?

Taxpayers who are eligible for the National Guard exemption will receive a 100% reduction in their real estate tax liability for the given year.

How do I apply for the National Guard exemption?

A standard application for abatement of real estate tax should be filled out and returned to the Assessing Department, Room 301, City Hall, Boston, MA 02201, after the 3rd quarter tax bill is issued and no later than February 1, 2012.

For information on requirements see 2012 National Guard Exemption Brochure.