City of Boston - TRAC Frequently Asked Questions

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 FY2009 tax bill.

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

What persons are 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.
Tax Deferral - Clause 4y taxpayers (65+)

How do I apply for Personal Exemptions?

Taxpayers have until three months for the mailing date of the Fiscal Year 2009 3rd Quarter tax bill to file a personal exemption application with the Assessing Department.

The Personal Exemptions Application will be available online (January 1, 2009 - March 31, 2009 ONLY). If you wish to file for a Personal Exemption during the filing period click here. Follow the Instructions to the right of the Property Search Input Screen.

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 $271.00. In addition, the City of Boston has elected to provide additional relief of up to $271.00, 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 Fiscal Year 2009.

For information on requirements click here.

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: 1. reduce your final tax bill below the amount of tax you owed in the previous year; and 2. 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 Fiscal Year 2009.

For information on requirements click here.

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 Fiscal Year 2009.

For information on requirements click here.

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 $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 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 Fiscal Year 2009.

For information on requirements click here.

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.

TAX DEFERRAL (Elderly 65+)

What is the Tax Deferral?

Qualified elderly taxpayers (65+) may now defer their taxes at a 4% interest rate. A tax deferral, which may be considered when a senior's continued homeownership becomes difficult, must be repaid with interest when the property is transferred or upon the death of the owner.

Mayor Menino and the Boston City Council lowered the interest rate from 8% to 4% effective last fiscal year. Also this fiscal year the income requirement has been increased from $40,000 to $49,000.

For more information, call the TRAC office at (617) 635-4287 or click here.

NOTE: Because of the 4 percent interest charge applied to the deferred taxes, deferral may be more expensive over time than the payment of the tax. The deferred amount will become a lien on your property. A tax deferral may be used in conjunction with other exemption programs.

How long can taxes be deferred?

The deferred taxes must eventually be repaid when the property is sold, transferred or upon the demise of the owner.

Taxes can be deferred annually until the taxes due including the accrued interest equal 50 percent of the then assessed value of the property. At that time, you can't defer and the taxes due will continue to accrue interest until such time as when the taxes are paid in full.

How do I apply for the Tax Deferral?

Application must be filed out with the Assessing Department, Room 301, City Hall, Boston, MA 02201 within three months of the mailing of the 3rd quarter tax bill for Fiscal Year 2008.

If you think you qualify, notify the Taxpayer Referral & Assistance Center at (617) 635-4287 after you receive your fourth quarter tax bill.

Requirements:

Letter from taxpayer/owner’s mortgage holder agreeing to the deferral filing;
Reached the age of 65 as of July of the tax year
Owned and occupied the property as of July 1, of the tax year;
Resided in Massachusetts for at least 10 years:
A gross income not exceeding $49,000

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 Fiscal Year 2008.

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 click here.

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