Elderly Exemption (Clause 41C)

Download the application for Exemption (PDF).

Requirements

  • Own and occupy the property as of July 1 of the tax year.
  • Must be 65 years old by July 1 of tax year.
  • Own and occupy any real estate in Massachusetts for 5 years, or surviving spouse who inherited the property and occupied it, or other real property in Massachusetts for 5 years.
  • Must be a Massachusetts resident for the preceding 10 years.
  • For married couples who own the property, only one owner needs to meet all the above requirements to receive the full exemption.

Please Note: If applicant is elderly but does not meet one or all of the Clause 41C requirements, he/she may be eligible for a lesser amount of assistance under Clause 17D or a tax deferral under Clause 41A.

Documents Required

A Birth Certificate is necessary to prove age of applicant. Other acceptable forms of identification will be reviewed for acceptability.

If born in Plymouth, applicant should contact the Clerk's Office for a copy of birth certificate:
Plymouth Town Hall
Town Clerk
26 Court Street
Plymouth, MA 02360
Telephone: 508-747-1620, ext. 10169

All documents will be returned to applicant upon completion of application for clause exemption.

Financial Requirements

Note: When there is more than one owner (not a spouse), all co-owners must meet the financial requirements in order to receive the exemption.

Income

Income is salary or wages, Social Security, annuities, pensions, rental income, interest, dividends, etc., received in one year.

Income eligibility cannot exceed the amounts set by the Massachusetts Legislature:

Income TypeSingleMarried
Per Year$20,000.00$30,000.00
Social Security Allowance$4,758.00$7,137.00
Total Gross Income$24,758.00$37,137.00

Estate

Applicant's estate (excluding the value of your domicile [home]) cannot exceed: (see note)

  • Single: $40,000
  • Married: $55,000

Applicant's whole estate includes cash on hand in checking and savings accounts, value of personal property, stocks, bonds, money market and individual retirement accounts or loans receivable, value of applicant's ownership interest in real estate, and balances of private pensions, 401(K) accounts or annuities once the applicant legally qualifies for distribution.

Note: If applicant's home has 4 or more residential units or commercial space, a portion of the assessed value of the property will be included in the whole estate.

The Amount of the Exemption is $1,000 Per Year.

Download the application for Exemption (PDF).