Taxpayer Referral and Assistance Center
Personal Exemptions

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Surviving spouse minor child of deceased parent, elderly
(M.G.L. Chap. 59 s. 5, clause 17d)

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 inquire about other available programs.

What is the exemption amount?

Taxpayers who are eligible for personal exemption 17d will receive a $227.65 reduction in their tax liability. In addition, the City of Boston has elected to provide additional relief of up to $227.65, provided that the additional amount does not:

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


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

How do I apply?

Applications must be filed with the Tax Referral & Assistance Center (TRAC) within three months of the mailing of the Fourth Quarter tax bill.

Renewals:
If you were granted an exemption last year, the 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
NOTE:
the filing of an application does Not mean you can postpone the payment of your tax.

Requirements

• *Owned and occupied the property as of July 1 of the tax year;


• *Ownership

A qualified applicant must possess a sufficient ownership interest in the domicile. To satisfy this ownership requirement, the person's interest must be worth at least $2000. The person may own this interest solely, as a joint owner or as tenant in common.

The holder of life estate satisfies the ownership requirement. If the domicile is held in a trust, a person can only satisfy the ownership interest if he/she:

1. Is a trustee or co-trustee of that trust, and



2. Possesses a sufficient beneficial interest in the domicile through that trust (splitting the interest between multiple trusts does not qualify).

A COPY OF THE TRUST AND A NOTORIZED COPY OF SCHEDULE OF BENEFICIARIES IS NECESSARY TO PROCESS THE APPLICATION

• Surviving spouse as of July 1 of the tax year;
  or



• Minor child of a deceased parent as of July 1 of the tax year;)
  or



• Reached the age 70 as of July 1 of the tax year and have owned the property at least 5 years;

A **whole estate, excluding the value of the property, * not exceeding $40,000.

**Whole estate

Residential properties containing four or more units or commercial units will have a portion of the value of these units included in the whole estate calculation.

If you think you may be eligible for a surviving spouse, minor child of deceased parent, elderly 17D* Exemption Contact:

Taxpayer Referral & Assistance Center (TRAC)
Room M5, Mezzanine
City Hall, Boston, MA 02201
Telephone Number: (617) 635-4287
Office Hours are Monday - Friday, 9am - 5pm..