Veterans Exemption (Clause 22)

Requirements

1. A veteran who:
   • Was discharged from the armed forces with an honorable discharge
   • Owns and occupies the property as of July 1 of the tax year
   • Lived in Massachusetts for 6 months before entering the service OR
   • Resided in Massachusetts for two years consecutively before filing for this clause.
2. Falls into one of the following classes:
   1. Disability: Soldier/sailor with a disability rating of 10% or more as a result of a service-connected disability as of July 1 of the tax year.
   2. Miscellaneous Military Actions: Soldier/sailor who served in the Spanish War, the Philippine Insurrection, or the Chinese Relief Expedition.
   3. Purple Heart: Soldier/sailor awarded the Purple Heart.
   4. 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.
   5. "Gold Star": Fathers and mothers of deceased veterans killed in action (includes adoptive parents and persons who stood in loco parentis).
   6. World War I (WWI) Surviving Spouses: Surviving spouses of soldiers/sailors who
      • Served from April 6, 1917 through November 11, 1918 or
      • Were awarded WWI Victory Medal
        • So Long As the spouse:
          • Remains unmarried
          • Resides in Massachusetts for two consecutive years before filing, and
          • Whole estate does not exceed $20,000

Documents Required

• A Certificate of Disability from the Veterans Administration verifying the extent of disability as of July 1 of the tax year.
• Discharge papers (DD214) first-time filing.

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.

Download the application for Exemption (PDF).

Requirements

1. A veteran who:
   • Was discharged from the armed forces with an honorable discharge
   • Owns and occupies the property as of July 1 of the tax year
   • Lived in Massachusetts for 6 months before entering the service OR
   • Resided in Massachusetts for two years consecutively before filing for this clause.
2. And as of July 1
   • Permanent loss of or use of 1 extremity (1 foot at ankle or above, or 1 hand at wrist or above), Or
   • 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 22 A.

Documents Required

• A Certificate of Disability from the Veterans Administration verifying the extent of disability as of July 1 of the tax year.
• Discharge papers (DD214) first time filing.

Note: Once an exemption has been granted for the above, documentation is not required for subsequent allowances for the exemption.

Financial Requirements

None

The amount of the exemption is $750.

If applicant lives in a greater-than-single-family home, a proportionate amount of the exemption will be granted.

Note: Veterans who are paraplegics, or have a 100% disability for service-connected blindness or surviving spouse are entitled to full tax exemption.

Download the application for Exemption (PDF).

Requirements

A veteran who:

• Was discharged from the armed forces with an honorable discharge
• Owns and occupies the property as of July 1 of the tax year
• Lived in Massachusetts for 6 months before entering the service or
• Resided in Massachusetts for two years consecutively before filing for this clause And
• 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 Certificate of Disability from the Veterans Administration verifying the extent of the disability as of July 1 of the tax year.
• Discharge papers (DD214) first time filing.

Note: Once an exemption has been granted for the above, documentation is not required for subsequent allowances of the exemption.

Financial Requirements

None

The amount of the exemption is $1250.

If applicant lives in a greater-than-single-family home, a proportionate amount of the exemption will be granted.

Note: Veterans who are paraplegics, or have a 100% disability for service-connected blindness or surviving spouse are entitled to full tax exemption.

Download the application for Exemption (PDF).

Requirements

A veteran who:

• Was discharged from the armed forces with an honorable discharge
• Owns and occupies the property as of July 1 of the tax year
• Lived in Massachusetts for 6 months before entering the service OR
• Resided in Massachusetts for two years consecutively before filing for this clause And
• Has 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 Certificate of Disability from the Veterans Administration verifying the extent of the disability as of July 1 of the tax year.
• Discharge papers (DD214) first time filing.

Note: Once an exemption has been granted for the above, documentation is not required for subsequent allowances of the exemption.

Financial Requirements

None

The amount of the exemption is $1500.

If applicant lives in a greater-than-single-family home, a proportionate amount of the exemption will be granted.

Note: Veterans who are paraplegics, or have a 100% disability for service-connected blindness or surviving spouse are entitled to full tax exemption.

Download the application for Exemption (PDF).

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.

• Surviving spouse must be domiciled in Massachusetts for two 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.
• Owns and occupies property as of July 1 of the tax year
• Exemption terminates upon spouse's death or remarriage

Documents Required

Any/all supporting documentation from the Veterans Administration and/or medical records which relate the injury or disease in combat resulted in the death of your spouse.

Financial Requirements

None

The amount of exemption is full until remarriage.

Download the application for Exemption (PDF).

Requirements

1. A veteran who:
   • Was discharged from the armed forces with an honorable discharge
   • Owns and occupies the property as of July 1 of the tax year
   • Lived in Massachusetts for 6 months before entering the service Or
   • Resided in Massachusetts for two years consecutively before filing for this clause And
2. Is 100% disabled

Note: Surviving spouse of veteran who met 1) and 2) above will qualify under Clause 22E.

Documents Required

• A Certificate of Disability showing 100% from the Veterans Administration each year.
• Discharge papers (DD214) first time filing.

Financial Requirements

None

The amount of the exemption is $1,000.

If applicant lives in a greater-than-single-family home, a proportionate amount of the exemption will be granted.

Note: Veterans who are paraplegics, or have a 100% disability for service-connected blindness or surviving spouse are entitled to full tax exemption.

Download the application for Exemption (PDF).

Requirements

1. A veteran who:
   • Was discharged from the armed forces with an honorable discharge
   • Owns and occupies the property as of July 1 of the tax year
   • Lived in Massachusetts for 6 months before entering the service or
   • Resided in Massachusetts for two years consecutively before filing for this clause and
2. Are Paraplegic, or have a 100% disability for service-connected blindness.

Note: Surviving spouse of veteran who met 1) and 2) above will qualify under Clause 22F.

Documents Required

A determination certified by the United States Department of Veteran Affairs (VA) or branch of the military in which the veteran served, that according to its records, the veteran has paraplegia due to his/her military service of July 1.

Note: Once an exemption has been granted for the above, documentation is not required for subsequent allowances of the exemption.

Financial Requirements

None

The amount of the exemption is full.

If applicant lives in a greater-than-single-family home, a proportionate amount of the exemption will be granted.

Download the application for Exemption (PDF).