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Exemption - Seniors, Disabled Veterans & Hardships
Overview: 2026 Tax Relief Options
An exemption is a release from the obligation to pay taxes on all, or part of, a parcel of real property. Personal exemptions are a reduction in taxes due to a particular personal circumstance and qualifications set forth in the Massachusetts General Law. The burden is on the applicant to demonstrate that he/she meets the statutory requirements of the exemption provision.
Full or partial exemptions are provided under Massachusetts General Laws for the following persons:
- Blind - Clause 37
- Seniors - Clause 41C
- Surviving Spouse (widow/widower), minor child of a deceased parent, elderly (70 or older) - Clause 17D
- Veteran - Clause 22, 22A-22F
- 41A Senior Property Tax Deferral
Personal exemptions must be filed no later than three months after the mailing of the first actual tax bill (2nd half tax bill), usually by April 1st each year. We mail out the applications to repeat applicants in August each year. New Applicants can call, email or stop by our office to request an application which will have an insert for each clause to show the requirements needed and the documentation required when returning the completed application. In order to receive an exemption, you must file an application each year.
If we receive your application prior to the tax bills being committed to the Treasurer/Collector's office the exemption will be applied to the actual tax bill (2nd half tax bill), usually goes out by December 31st. If we receive it after the tax bills have been committed to the Treasurer/Collector's office your bill will be adjusted, if you have already paid it then you will receive a refund.
Applications are also available at the Assessor's Office and on the Massachusetts Department of Revenue's website. For more information or questions regarding exemptions, please email the Assessor's Office or call 508-987-6038, ext. 1051
Applicants must meet the following requirements to be eligible for a Clause 41C exemption:
- Must be 65 years of age or older on or before July 1st of the tax year
- Must own and occupy property as of July 1st of the tax year; also must have been continuously domiciled in Massachusetts for ten years prior to application; and must have owned property in Massachusetts for the preceding five years
- Income and asset limits apply to this exemption
Related Documents
Applicants must meet the following requirements to be eligible for a Clause 17D exemption:
- Must have owned and occupied the property as of July 1st of the tax year
- Surviving spouse applicants must provide a death certificate for the deceased spouse dated prior to July 1st (required only at the time of first application)
- Minor child applicants must provide a birth certificate
- Elderly applicants must have attained the age of 70 prior to July 1st and owned the property for at least five years. Asset limitations apply to this exemption
Related Documents
Applicants must meet the following requirements to be eligible for a Clause 37A (blind) exemption:
- Must be declared legally blind as of July 1st of the tax year
- Applicant must be registered with and obtain a certificate from the Massachusetts Division of the Blind as of July 1st of each year
- Must have owned and occupied the property as of July 1st
Related Documents
Applicants must meet the following requirements to be eligible for a Clause 22 (veteran) exemption:
- At least 10% wartime service-connected disability
- Owned and occupied the property as of July 1st of the tax year
- Lived in Massachusetts six months prior to entering the military or lived in Massachusetts for five consecutive years prior to filing for exemption
- Must have certificate of disability from the Veterans Administration, which remains on file. Applicants who are rated one 100% disabled must provide new certification each year
- Exemption amount varies with type of veterans exemption
Please see the Mass.gov Guide for Specific Veterans Exemptions 22A-22F, requirements and documentation required
Related Documents
Applicants must meet the following requirements to be eligible for a Clause 41A Property Tax Deferral Exemption:
The deadline for Filing Fiscal Year 2026 Exemptions is April 1, 2026
The Fiscal Year 2026 Fixed Interest Rate is 8% (simple interest).
Please note: State mandates that after the property is sold, or transfer of ownership, or your death, the annual interest rate increases to 16% until the deferred taxes are repaid.
- If you are Senior Age 65 and a First Year Applicant attached a copy of birth certificate, passport or “Real ID” as proof of age.
- 2024 COMPLETE Federal Income Tax Return with all Schedule B, Schedule C, Schedule D, Schedule E, Schedule SE, Schedule F and Worksheets that identify GROSS Income are ACCEPTABLE AND:
- 2024 Massachusetts Income Tax with all Schedule B, Schedule C, Schedule D, Schedule E, Schedule SE, Schedule F and/or Worksheets that identify GROSS Income are ACCEPTABLE. Including the Circuit Breaker (CB Form).
- All 2024 Form 1099’s
- All 2024 W-2 Forms
NOTE TO ALL ANNUAL APPLICANTS:
If there has been a change in status with ANY Lienholder(s) OR newly acquired Mortgages/ Loans, then a Tax Deferral and Recovery Agreement may be required.
For Properties Held in a Trust Only - The applicant must be a Trustee of the Trust: “AND” also hold a percentage of a beneficial interest in the Trust.
Enclose the following if applicable:
- A copy of the entire Trust Document – for all First Year Applicants
- Verification of Trust Affidavit Form for properties held in a Trust
- A copy of any amendments made to the Trust, Trustees or the Schedule of Beneficiaries within the past 12-months from July 1,2024 thru July 1, 2025
Related Documents
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Assessor
Physical Address
325 Main Street
Oxford, MA 01540
Phone: 508-987-6038, ext. 1051Fax: 508-987-3706
Hours
Monday, Tuesday, and Thursday
9 am to 5 pmWednesday
9 am to 7 pmFriday
9 am to 12:30 pm