Elderly, Surviving Spouse / Minor Child
Elderly Persons, Surviving Spouses, Minors (Of Deceased Parents), (Clause 17E) Application
Massachusetts General Law Chapter 59 Section 5 Clause 17E provides an exemption for persons 70 years of age or older, or surviving spouses, or surviving minor child who satisfy the following requirements:
- Eligibility - a surviving spouse or minor who owns and occupies the property as his domicile or a person 70 years or over who has owned and occupied the property as his/her domicile for at least 5 years.
- Ownership and Domicile - an individual must own and occupy the subject property on July 1 of the tax year. The person may own this interest solely, as a joint owner or as a tenant in common. If ownership is joint or a tenancy in common with someone other than a spouse, the exemption amount is reduced to a portion equal to the person's ownership interest in the property. The holder of a life estate satisfies the ownership requirement. If the domicile is held in a trust, a person must be both a trustee (or co-trustee), and a beneficiary in the domicile through that trust.
- Whole Estate - The whole estate limit is adjusted each year. For Fiscal 2020 a person's whole estate, real and personal, cannot exceed $61,258, excluding the total value of the subject property, not to exceed 3 dwelling units.
The value of the primary home, cemetery plots, registered motor vehicles, and household furniture and effects kept at the domicile should be excluded from the calculation of the person's whole estate.
An applicant for an exemption must provide to the assessors whatever information is reasonably required to establish eligibility. This information may include, but not be limited to:
- Birth certificates
- Evidence of domicile and occupancy
Persons age 70 or older may qualify for a clause 41D which may entitle the taxpayer to an increased exemption.
Exemption Amount - For Fiscal 2020 the exemption amount for Clause 17E is $247.69
Applications must be filed with the Assessors annually, no later than April 1. An applicant must provide to the assessors whatever information is reasonably required to establish eligibility.