Clause 22 and Clauses 22A Thru 22E
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For the purposes of these clauses, a veteran is determined to be one who: |
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- Was discharged from the armed forces with an honorable discharge |
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- Occupies the property (main domicile) |
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- Lived in Massachusetts for 6 months before entering the service OR |
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- Resided in Massachusetts for five years consecutively before filing for this clause. |
Clause 22
Requirements:
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- Was discharged from the armed forces with an honorable discharge |
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- Owns and occupies the property as of July 1 of the tax year |
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- Lived in Massachusetts for 6 months before entering the service OR |
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- Resided in Massachusetts for five years consecutively before filing for this clause. |
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2) Falls into one of the following classes: |
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a) Disability |
Soldier/sailor with a disability rating of 10% or more as a result of a service connected disability. |
b) Miscellaneous Military Actions |
Soldier/sailor who served in the Spanish War, the Philippine Insurrection, or the Chinese Relief Expedition. |
c) Purple Heart |
Soldier/sailor awarded the Purple Heart. |
d) Spouses/Surviving Spouses |
Spouses of veterans covered under this clause SO LONG AS: - Soldier/sailor entitled to exemption at time of death, or - Died while serving in war, insurrections, or expedition, and - Surviving Spouse remains unmarried. |
e) "Gold Star" |
Fathers and mothers of deceased veterans killed in action (includes adoptive parents and persons who stood in loco parentis). |
**
f) World War I Surviving Spouses |
Surviving spouses of soldiers/sailors who 1) served from 4/6/17 thru 11/11/18 or, 2) were awarded WWI Victory Medal, SO LONG AS the spouse - Remains unmarried - Resides in Massachusetts for 5 consecutive years before filing, AND - Whole estate does not exceed $20,000 |
Documents Required:
A determination from the Veterans Administration verifying the extent of disability as of July 1 of the tax year.
** NOTE:
Once exemption has been granted for the classes noted with ** above, documentation is not required for subsequent allowances of the exemption (renewals).
** NOTE:
If husband and wife are both qualifying Clause 22 Veterans, then each are entitled to receive the exemption.
Financial Requirements:
None, except for class f) above, in which case the whole estate of the existing spouse may not exceed $20,000.
The Amount of Exemption is $400.00 Per Year.
Clause 22A Disability/Certain Medals
Requirements:
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- Was discharged from the armed forces with an honorable discharge |
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- Owns and occupies the property as of July 1 of the tax year |
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- Lived in Massachusetts for 6 months before entering the service OR |
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- Resided in Massachusetts for five years consecutively before filing for this clause. |
AND
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2) Permanent loss of or use of 1 extremity (1 foot at ankle or above, or 1 hand at wrist or above), OR |
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Loss of 1 eye, OR Congressional Medal of Honor, OR Distinguished Service Cross, OR Navy Cross, OR Air Force Cross. |
NOTE: Surviving spouse of veteran who met 1) and 2) above will qualify under Clause 22A
Documents Required:
A determination from the Veterans Administration verifying the extent of disability as of July 1 of the tax year.
NOTE: Once an exemption has been granted for the above, documentation is not required for subsequent allowances for the exemption (renewals).
Financial Requirements:
NONE
The Amount of the Exemption is $750.00 Per Year.
**If applicant lives in a greater-than-single family home, a proportionate amount of the exemption will be granted.
NOTE: A service-connected paraplegic, or surviving spouse is entitled to full tax exemption.
Clause 22B Disability
Requirements:
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- Was discharged from the armed forces with an honorable discharge |
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- Owns and occupies the property as of July 1 of the tax year |
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- Lived in Massachusetts for 6 months before entering the service OR |
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- Resided in Massachusetts for five years consecutively before filing for this clause. |
AND
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2) Permanent loss of or use of both feet, both hands, or one foot and one hand, OR Loss of both eyes |
NOTE: Surviving spouse of veteran who met 1) and 2) above will qualify under Clause 22B
Documents Required:
A determination from the Veterans Administration verifying the extent of the disability as of July 1 of the tax year.
NOTE: Once an exemption has been granted for the above, documentation is not required for subsequent allowances of the exemption (renewals).
Financial Requirements:
NONE
The Amount of the Exemption is $1,250.00 Per Year.
**If applicant lives in a greater-than-single family home, a proportionate amount of the exemption will be granted.
NOTE: A service-connected paraplegic, or surviving spouse is entitled to full tax exemption.
Clause 22C Disability/Specially Adaptive Housing
Requirements:
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- Was discharged from the armed forces with an honorable discharge |
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- Owns and occupies the property as of July 1 of the tax year |
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- Lived in Massachusetts for 6 months before entering the service OR |
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- Resided in Massachusetts for five years consecutively before filing for this clause. |
AND
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2) Permanent and total disability, and have received assistance in acquiring "specially adapted housing" |
NOTE: Surviving spouse of veteran who met 1) and 2) above will qualify under Clause 22 C.
Documents Required:
A determination from the Veterans Administration verifying the extent of the disability as of July 1 of the tax year.
NOTE: Once an exemption has been granted for the above, documentation is not required for subsequent allowances of the exemption (renewals).
Financial Requirements:
NONE
The Amount of the Exemption is $1,500.00 Per Year.
**If applicant lives in a greater-than-single family home, a proportionate amount of the exemption will be granted.
NOTE: A service-connected paraplegic, or surviving spouse is entitled to full tax exemption.
Clause 22D Surviving Spouses, Quemoy/Matsu, Died in Combat,
Classified as Missing in Action OR Presumed Dead
Requirements:
Surviving spouse of soldier, sailor and members of the National Guard whose death was a direct result of injury or disease as a result of being in a combat zone, or who have been classified as missing in action and presumed dead as a result of combat.
The act expressly makes the Clause 22D exemption retroactive for qualifying surviving spouses of those soldiers, sailors or guardsmen who died in combat, or were presumed dead as a result of combat, on or after September 11, 2001. |
1) Surviving spouse must be domiciled in Massachusetts for five consecutive years before applying for the exemption OR Service member had to have been domiciled in Massachusetts for at least six months before entering the service. 2) Owns and occupies property as of July 1 of the tax year 3) Exemption terminates upon spouse’s death or remarriage |
Documents Required:
A determination from the Veterans Administration verifying the status of service member as of July 1 of the tax year.
Financial Requirements:
NONE
The Amount of the Exemption is FULL. – 1st Five years of Exemption
Full up to $2,500.00 after (Until remarriage or spouse’s death)
Clause 22E -- 100% Disability
Requirements:
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- Was discharged from the armed forces with an honorable discharge |
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- Owns and occupies the property as of July 1 of the tax year |
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- Lived in Massachusetts for 6 months before entering the service OR |
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- Resided in Massachusetts for five years consecutively before filing for this clause. |
AND
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2) is 100% disabled; incapable of working |
NOTE: Surviving spouse of veteran who met 1) and 2) above will qualify under Clause 22E.
Documents Required:
1) A determination of 100% disability from the Veterans Administration.
2) EACH YEAR the applicant must submit a letter of disability from the Veterans Administration, PLUS, sign an affidavit verifying unemployment.
Financial Requirements:
NONE
The Amount of the Exemption is $1,000.00 Per Year.
**If applicant lives in a greater-than-single family home, a proportionate amount of the exemption will be granted.
NOTE: A service-connected paraplegic, or surviving spouse is entitled to full tax exemption.
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