Veterans Exemption (Clause 22)

Veterans - All qualifications are for July 1

For the purposes of these clauses, a veteran is determined to be one who:

  • Was discharged from the armed forces with an honorable discharge
  • Occupies the property (main domicile)
  • Lived in Massachusetts for 6 months before entering the service or
  • Resided in Massachusetts for two years consecutively before filing for this clause.

Download the application for Exemption (PDF).

  1. 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).

  1. Clause 22 A - Disability / Certain Medals
  1. Clause 22 B – Disability
  1. Clause 22 C - Disability / Specially Adaptive Housing
  1. Clause 22 D - Surviving Spouses, Quemoy / Matsu, Died in Combat, Classified as Missing in Action / Presumed Dead
  1. Clause 22 E - 100% Disability
  1. Clause 22F - Paraplegic or Have a 100% Disability for Service-Connected Blindness