Veterans Exemptions

Paraplegic - Veterans Exemptions


Clauses 22, 22A, 22B, 22C, 22D and 22E provides exemptions to certain veterans who meet specific residency, occupancy, ownership, disability or other requirements and were not dishonorably discharged, and their spouses, surviving spouses or surviving parents.

Taxpayers who are eligible for veterans exemption 22, 22A, 22B, 22C, 22D and 22E will receive a reduction in their tax liability of between $400 and $2,500, depending on the nature of their disability.

Documentation


You must provide the Assessor's Office with whatever information is reasonably required to establish eligibility. This information may include, but is not limited to:
  • Evidence of residency, ownership, domicile and occupancy.
  • Certification of a service-connected disability from the U.S. Department of Veterans Affairs (VA) or branch of U.S. military service from which discharged.

Domicile


You must occupy the property as your domicile. If you are a spouse of a veteran, you and the veteran must occupy the property as your domicile. Your domicile is where your principal and legal home is located, your family, social, civic and economic life is centered and you plan to return whenever you are away. You may have more than one residence, but only one domicile.

Eligibility Requirements


You must satisfy tests relating to residency, domicile, ownership and service-connected disability or swards. All eligibility requirements must be met as of July 1 of the tax year.

Ownership Requirements


You must own the property.
  • Your ownership interest must be worth at least an amount ranging from $2,000 to $10,000, depending on the exemption. You may own this interest solely, as a joint owner or as a tenant in common.
  • If you hold a life estate in the domicile, you are the owner.
  • If your domicile is held in a trust, you are the owner only if:
    • You are a trustee or co-trustee of that trust, and
    • You have a sufficient beneficial interest in the domicile.

Residency


Veterans must have:
  • Been domiciled in Massachusetts for at least 6 consecutive months before entering the service, or
  • Lived in Massachusetts for at least 5 consecutive years before the tax year begins.

Exemption Amounts


Clause 22 - $400


This exemption is available to the following classes of persons:
  • Veterans with a service connected disability of 10% or more as determined by the Veterans Administration or the branch of service from which separated.
  • Veterans awarded the Purple Heart.
  • Gold Star Parents.
  • Spouses (where the domicile is owned by the veteran's spouse) and surviving spouses (who have never remarried) of veterans entitled to exemption under Clause 22.
  • Surviving spouses (who have never remarried) of World War I veterans so long as their assets (whole worth), less any mortgage on the property, does not exceed $20,000.

Clause 22A - $750


This exemption is available to veterans (and their spouses or surviving spouses) who:
  • Suffered in the line of duty the loss or permanent loss of use of one foot or one hand or one eye.
  • Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Force Cross and their spouses or surviving spouses.
If the subject property is greater than a single family house, only that fraction of $750 which corresponds to the segment occupied by the veteran, or if deceased, the surviving spouse, will be allowed.

Clause 22B - $1,250


This exemption is available to veterans (and their spouses or surviving spouses) who:
  • Suffered in the line of duty the loss or permanent loss of use of both feet, both hands or both eyes.
  • Spouses (where veteran's spouse owns the domicile) or surviving spouses or veterans entitled to exemption under Clause 22C.
If the subject property is greater than a single family house, only that fraction of $1,250 which corresponds to the segment occupied by the veteran, or if deceased, the surviving spouse, will be allowed.

Clause 22C - $1,500


This exemption is available to veterans (and their spouses or surviving spouses) who:
  • suffered total disability in the line of duty and received assistance in acquiring "specially adapted housing" which they own and occupy as their domicile
  • Spouses (where veteran's spouse owns the domicile) or surviving spouses of veterans entitled to exemption under Clause 22C.
If the subject property is greater than a single family house, only that fraction of $1,500 which corresponds to the segment occupied by the veteran, or if deceased, the surviving spouse, will be allowed.

Clause 22D-Full, With Cap of $2,500 After 5 Years


This exemption is available to surviving spouses (who have never remarried) of soldiers, sailors and guardsmen who died as a proximate result of combat injury or disease, or who are missing and presumed dead due to combat.

The surviving spouse must have lived in Massachusetts for at least 5 consecutive years before the tax year begins. The deceased soldier, sailor or guardsmen had to have been domiciled in Massachusetts for at least 6 consecutive months before entering the service.

Surviving spouses of soldiers, sailors or guardsmen who died or were presumed dead from combat on or after September 11, 2001 may also receive retroactive exemptions. Eligibility depends on the date of death or presumed death, and the satisfaction of all other qualifications.

Clause 22E - $1,000


This exemption is available to veterans who:
  • Veterans who have a service connected disability of 100%.
  • Spouses (where veteran's spouse owns the domicile) or surviving spouses of veterans entitled to exemption under Clause 22E.
If the subject property is greater than a single-family house, only that fraction of $1,000 that corresponds to the part occupied by the veteran, or if deceased, the surviving spouse, is allowed.

Paraplegic-Total Exemption


This exemption is available to veterans who:
  • Veterans who are paraplegics.
  • Surviving spouses of veterans entitled to exemption as paraplegics.
If the subject property is greater than a single-family house, only that fraction of the tax that corresponds to the part occupied by the veteran, or if deceased, the surviving spouse, is allowed.