Real Estate Property Exemptions

An exemption is a release from the obligation of having to pay taxes on all or part of a parcel of real property. 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 qualifies for the exemption. Exemptions are not automatically applied to your taxes without request. You will need to submit your application to the assessor's office during normal business hours.

Property taxes are assessed and collected by cities and towns, not by the DOR. Under state law, only your board of assessors, as the local tax administrator, can decide whether you qualify for an exemption. If you disagree with its decision, you may appeal to the state Appellate Tax Board.

With limited exceptions, you may only receive one exemption for each fiscal year. If you qualify for more than one, you will receive the one that provides the greatest benefit. 

Exemptions are applied to the 3rd & 4th quarter real estate bills.