An exemption is a release from the obligation of having to pay taxes on all or part of a parcel of real property. Personal exemptions are a reduction in taxes due to a particular personal circumstance and qualifications set forth in the Massachusetts general laws. The burden is on the applicant 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 three months after the mailing of the tax bill, whichever is later.

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

Full or partial exemptions are provided in the general laws for the following persons

• Surviving spouse (widow/widower), minor child of a deceased parent, elderly - clause 17d
  
• Blind - clause 37A
  
• Veteran - clause 22
  
• Elderly - clause 41C
  
• Hardship - clause 18
  
• Tax Deferral - clause 41A