Massachusetts

Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement)

State: 

Year: 

Record ID: 
MA107_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
Participating cities and towns may reduce the real property tax bills of taxpayers who are 60 years old or greater up to a credit of $1,500 in a given tax year in exchange for their volunteer services to the municipality. In the same manner, cities and towns may reduce the property tax bills of veterans up to a credit of $1,500. Volunteers will receive a credit on their taxes at a rate set by the city or town, but that can not exceed the state's minimum wage. The program is administered by the local municipality (provided they have adopted the program) and not the state. Applicants should contact their local government for application deadlines, interview requirements, and additional information.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Real property of eligible persons is considered eligible property.
Eligibility Criteria: 
Age
Homeowner
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
To qualify for the program, the applicant must be the property owner and must have acquired ownership before the work began and the abatement was applied, or, in the case of a trust, must have gained legal title either on the January 1 assessment date or at the time the volunteer work began. Qualifying seniors must be at least 60 years old. To qualify for the veterans program the applicant must be a veteran or the spouse of a qualifying veteran, if that veteran is deceased or is disabled from a service connected disability.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
This program must be adopted by a board of selectmen or the council of a town, or by the mayor with the approval of the city council in a city. Adopting local bodies may determine the “wage” at which they compensate individuals for hours of service so long as it does not exceed the state minimum wage. Cities and towns should create local rules and procedures for implementing the program consistent with the intent of the statutes. A city of town may adjust the exemption by allowing an approved representative for an applicant who is physically unable to provide the services to the city or town. For veterans, cities and towns may also allow the maximum reduction in property taxes to be based on a maximum of 125 volunteer service hours. Cities and towns may adopt lower maximum reduction amounts.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2022)
Footnote: 
Property owners who participate in the work-off program are also eligible for other exemptions, deferrals, and abatements laid out under chapter 59 §5.

Revision Type: 

Revision Notes: 

2/26/23 cc added
4/4/19 LA verified
12/11/18 cc ok see note for 2019 record
10/23/18 MP updated 18 record, added info for veterans and source additional, ftnote 1, changed eligibility criteria
2/5/18 MP updated 17 record
10/13/17 EM created 17 file, removed source additional and data collection note.
10/13/17 EM added data collection note, source additional, and updated benefit.
5/2/17 EM created 16 file
5/25/16 MM created 14 and 15 record - no new leg
12/18/14 mj verified
12/12/13 no new leg
10/7/13 no new leg
3/21/12 DM created 12

Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement)

State: 

Year: 

Record ID: 
MA107_RR21
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
Participating cities and towns may reduce the real property tax bills of taxpayers who are 60 years old or greater up to a credit of $1,500 in a given tax year in exchange for their volunteer services to the municipality. In the same manner, cities and towns may reduce the property tax bills of veterans up to a credit of $1,500. Volunteers will receive a credit on their taxes at a rate set by the city or town, but that can not exceed the state's minimum wage. The program is administered by the local municipality (provided they have adopted the program) and not the state. Applicants should contact their local government for application deadlines, interview requirements, and additional information.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Real property of eligible persons is considered eligible property.
Eligibility Criteria: 
Age
Homeowner
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
To qualify for the program, the applicant must be the property owner and must have acquired ownership before the work began and the abatement was applied, or, in the case of a trust, must have gained legal title either on the January 1 assessment date or at the time the volunteer work began. Qualifying seniors must be at least 60 years old. To qualify for the veterans program the applicant must be a veteran or the spouse of a qualifying veteran, if that veteran is deceased or is disabled from a service connected disability.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
This program must be adopted by a board of selectmen or the council of a town, or by the mayor with the approval of the city council in a city. Adopting local bodies may determine the “wage” at which they compensate individuals for hours of service so long as it does not exceed the state minimum wage. Cities and towns should create local rules and procedures for implementing the program consistent with the intent of the statutes. A city of town may adjust the exemption by allowing an approved representative for an applicant who is physically unable to provide the services to the city or town. For veterans, cities and towns may also allow the maximum reduction in property taxes to be based on a maximum of 125 volunteer service hours. Cities and towns may adopt lower maximum reduction amounts.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2021)
Footnote: 
Property owners who participate in the work-off program are also eligible for other exemptions, deferrals, and abatements laid out under chapter 59 §5.

Revision Type: 

Revision Notes: 

2/26/23 cc added
4/4/19 LA verified
12/11/18 cc ok see note for 2019 record
10/23/18 MP updated 18 record, added info for veterans and source additional, ftnote 1, changed eligibility criteria
2/5/18 MP updated 17 record
10/13/17 EM created 17 file, removed source additional and data collection note.
10/13/17 EM added data collection note, source additional, and updated benefit.
5/2/17 EM created 16 file
5/25/16 MM created 14 and 15 record - no new leg
12/18/14 mj verified
12/12/13 no new leg
10/7/13 no new leg
3/21/12 DM created 12

Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement)

State: 

Year: 

Record ID: 
MA107_RR20
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
Participating cities and towns may reduce the real property tax bills of taxpayers who are 60 years old or greater up to a credit of $1,500 in a given tax year in exchange for their volunteer services to the municipality. In the same manner, cities and towns may reduce the property tax bills of veterans up to a credit of $1,500. Volunteers will receive a credit on their taxes at a rate set by the city or town, but that can not exceed the state's minimum wage. The program is administered by the local municipality (provided they have adopted the program) and not the state. Applicants should contact their local government for application deadlines, interview requirements, and additional information.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Real property of eligible persons is considered eligible property.
Eligibility Criteria: 
Age
Homeowner
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
To qualify for the program, the applicant must be the property owner and must have acquired ownership before the work began and the abatement was applied, or, in the case of a trust, must have gained legal title either on the January 1 assessment date or at the time the volunteer work began. Qualifying seniors must be at least 60 years old. To qualify for the veterans program the applicant must be a veteran or the spouse of a qualifying veteran, if that veteran is deceased or is disabled from a service connected disability.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
This program must be adopted by a board of selectmen or the council of a town, or by the mayor with the approval of the city council in a city. Adopting local bodies may determine the “wage” at which they compensate individuals for hours of service so long as it does not exceed the state minimum wage. Cities and towns should create local rules and procedures for implementing the program consistent with the intent of the statutes. A city of town may adjust the exemption by allowing an approved representative for an applicant who is physically unable to provide the services to the city or town. For veterans, cities and towns may also allow the maximum reduction in property taxes to be based on a maximum of 125 volunteer service hours. Cities and towns may adopt lower maximum reduction amounts.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2020)
Footnote: 
Property owners who participate in the work-off program are also eligible for other exemptions, deferrals, and abatements laid out under chapter 59 §5.
Data Collection Notes: 
For 19 record: make sure to adjust the veterans to a maximum of 1,500.Effective 1 January 2019, the maximum credit amount for qualifying veterans and spouses will match the senior maximum at $1,500.2018 Mass. Acts ch. 218 § 17

Revision Type: 

Revision Notes: 

4/4/19 LA verified
12/11/18 cc ok see note for 2019 record
10/23/18 MP updated 18 record, added info for veterans and source additional, ftnote 1, changed eligibility criteria
2/5/18 MP updated 17 record
10/13/17 EM created 17 file, removed source additional and data collection note.
10/13/17 EM added data collection note, source additional, and updated benefit.
5/2/17 EM created 16 file
5/25/16 MM created 14 and 15 record - no new leg
12/18/14 mj verified
12/12/13 no new leg
10/7/13 no new leg
3/21/12 DM created 12

Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement)

State: 

Year: 

Record ID: 
MA107_RR19
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
Participating cities and towns may reduce the real property tax bills of taxpayers who are 60 years old or greater up to a credit of $1,500 in a given tax year in exchange for their volunteer services to the municipality. In the same manner, cities and towns may reduce the property tax bills of veterans up to a credit of $1,500. Volunteers will receive a credit on their taxes at a rate set by the city or town, but that can not exceed the state's minimum wage. The program is administered by the local municipality (provided they have adopted the program) and not the state. Applicants should contact their local government for application deadlines, interview requirements, and additional information.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Real property of eligible persons is considered eligible property.
Eligibility Criteria: 
Age
Homeowner
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
To qualify for the program, the applicant must be the property owner and must have acquired ownership before the work began and the abatement was applied, or, in the case of a trust, must have gained legal title either on the January 1 assessment date or at the time the volunteer work began. Qualifying seniors must be at least 60 years old. To qualify for the veterans program the applicant must be a veteran or the spouse of a qualifying veteran, if that veteran is deceased or is disabled from a service connected disability.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
This program must be adopted by a board of selectmen or the council of a town, or by the mayor with the approval of the city council in a city. Adopting local bodies may determine the “wage” at which they compensate individuals for hours of service so long as it does not exceed the state minimum wage. Cities and towns should create local rules and procedures for implementing the program consistent with the intent of the statutes. A city of town may adjust the exemption by allowing an approved representative for an applicant who is physically unable to provide the services to the city or town. For veterans, cities and towns may also allow the maximum reduction in property taxes to be based on a maximum of 125 volunteer service hours. Cities and towns may adopt lower maximum reduction amounts.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2019)
Source Additional: 
2018 Mass. Acts ch. 218 § 17
Footnote: 
Effective 1 January 2019 the maximum credit for veterans in a given year is $1,500. This was enacted in SB 2632. Property owners who participate in the work-off program are also eligible for other exemptions, deferrals, and abatements laid out under chapter 59 §5.
Data Collection Notes: 
CAT05 2023/02/26 CC OLD: opt out NEW: opt in and added that other criteria may be added For 19 record: make sure to adjust the veterans to a maximum of 1,500.Effective 1 January 2019, the maximum credit amount for qualifying veterans and spouses will match the senior maximum at $1,500.2018 Mass. Acts ch. 218 § 17

Revision Type: 

Revision Notes: 

4/4/19 LA verified
12/11/18 cc ok see note for 2019 record
10/23/18 MP updated 18 record, added info for veterans and source additional, ftnote 1, changed eligibility criteria
2/5/18 MP updated 17 record
10/13/17 EM created 17 file, removed source additional and data collection note.
10/13/17 EM added data collection note, source additional, and updated benefit.
5/2/17 EM created 16 file
5/25/16 MM created 14 and 15 record - no new leg
12/18/14 mj verified
12/12/13 no new leg
10/7/13 no new leg
3/21/12 DM created 12

Local Option Tax Exemptions from Community Preservation Act Surcharges

State: 

Year: 

Record ID: 
MA113_RR22
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption or partial exemption from the surcharges applied to real property if the city or town has adopted a Community Preservation Plan ordinance. The exemption may be based on the ability to qualify for low-income housing, low-moderate-income senior housing, or the classification of the property. The program may exempt a portion of the value of the property from the surcharge calculation.
How is Benefit Disbursed: 
Other
Eligible Property Type: 
Commercial
Industrial
Residential
Characteristics of Eligible Property: 
Residential, commercial, and/or industrial property is eligible depending on the local option(s) adopted by the city or town where the property is located.
Eligibility Criteria: 
Other Criteria
Description of Eligibility Criteria: 
The eligibility criteria for a surcharge exemption in each city or town where a Community Preservation Ordinance has been adopted is based on local option. A city or town may elect to provide exemptions to certain properties, including the following: (1) Residential property that is owned and occupied as a domicile by a person who would qualify for low-income housing or low- or moderate-income senior housing; (2) Class 3 commercial and class 4 industrial properties; (3) A portion of the value of any residential, class 3 commercial, or class 4 industrial property.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
Initially, the local governing body must adopt a program under the Community Preservation Act, which must be approved by the voters. Once adopted, the community has the option to provide exemptions to the surcharges established in the law based on any or all of the following properties: (1) Property owned and occupied as a domicile by a person who would qualify for low-income housing or low- to moderate-income senior housing in the city or town; (2) Class 3 commercial or class 4 industrial property; (3) The first $100,000 of the taxable value for each residential property in the city or town; (4) The first $100,000 of the taxable value for each class three commercial property or class 4 industrial property.
Description of State Funding for Tax Loss: 
The statute provides no guidance regarding state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Mass. Gen. Laws ch. 44B, § 3 ~ 17 (in effect for 2022)
Source Web Page: 
Community Preservation Coalition, Community Preservation Act Overview
[https://www.communitypreservation.org/about Accessed 11/15/2023]
View Archived Source
Source Publication: 
Massachusetts Department of Revenue, Application for Exemption from Community Preservation Act Surcharges for Low-Income Residents and Low-Moderate Income Seniors, Form CP-4 (November 2016)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-cp4.pdf Accessed 11/15/2023]
View Archived Source
Footnote: 
This exemption from the Community Preservation Act surcharge will not affect a property owner's eligibility for any other exemption, abatement, or deferral on property taxes, established in chapter 59 of Massachusetts general law.
Data Collection Notes: 
2022/01/30 VO: update to Mass. Gen. Laws ch. 44B, § 5 (2021 Mass. Laws ch. 24 § 22) does not seem relevant to this program to update.

Revision Type: 

Revision Notes: 

12/29/23 KH verified
11/14/23 JS complete
11/2/22 AMN verified
1/30/22 VO complete
12/22/21 AL verified
10/15/21 WP complete
1/5/21 LA verified
4/4/19 LA verified
10/26/18 SAH checked
2/1/18 MP created new record

Exemption for Poverty or Financial Hardship with Local Option

State: 

Year: 

Record ID: 
MA112_RR22
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
Locally, a board of assessors may grant an exemption of any portion of the property taxes owed on the domicile of a person who does not have the financial resources to pay those taxes. The applicant must be facing financial hardship as a result of being called into active military service (excluding initial enlistment), be a senior, or suffer from a physical or mental illness, disability, or impairment.
How is Benefit Disbursed: 
Other
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this exemption.
Eligibility Criteria: 
Active Military
Age
Disability
Homeowner
Principal Residence
Other Criteria
Description of Eligibility Criteria: 
Qualifications are established locally by the board of assessors, but generally, this incentive applies to persons who, by reason of age, infirmity and poverty, or financial hardship resulting from a change to active military status other than initial enlistment, are unable to pay their property taxes.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
Qualifications for eligibility in the program are established entirely by the local board of assessors.
Description of State Funding for Tax Loss: 
State funding for the tax loss is not explicitly mentioned in the law.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2022)
Source Publication: 
Massachusetts Department of Revenue, Application for Statutory Exemption, Financial Hardship: Activated Military - Age and Infirmity, Form 98 (November 2016)
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 12/29/2023]
View Archived Source
Footnote: 
This exemption may be combined with other exemptions found within chapter 59 section 5.
Data Collection Notes: 
This used to be cited within the tax deferral option under MA102.

Revision Type: 

Revision Notes: 

12/29/23 KH verified
11/14/23 JS complete
11/2/22 AMN verified
1/28/22 VO complete
12/19/21 AL verified
10/15/21 WP complete
1/5/21 LA verified
4/4/19 LA verified
10/26 SAH checked
1/24/18 MP Created and updated new record

Local Option Exemption for all Class 1 Residential Properties

State: 

Year: 

Record ID: 
MA111_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
At local option, a city or town may grant an exemption of assessed value between 5% and 35%, in 5% increments, of the average assessed value of all Class 1 residential parcels. Communities that receive special legislation can exceed the 35% maximum.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Homeowner
Principal Residence
Description of Eligibility Criteria: 
Only persons who own a home that is used as their principal residence for income tax purposes are eligible for this program.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
The Board of Selectmen of a town or the mayor of a city (with the city council's approval) may choose to adopt this program and specify the amount of the exemption, so long as it does not exceed 35% of the average assessed values. Only cities and towns certified by the state tax commissioner as assessing all property at its full and fair cash value may adopt this program.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Mass. Gen. Laws ch. 59, § 5-18;
Mass. Gen. Laws. ch. 59 § 5C (in effect for 2022)
Source Web Page: 
City of Boston Assessing Department, Residential Exemption
[https://www.boston.gov/departments/assessing/residential-exemption Accessed 11/14/2023]
View Archived Source
Footnote: 
"this exemption does not cause a tax shift to nonresidential properties. Instead, the residential rate must rise to raise the same amount of revenue from the lower residential base, introducing an element of progressivity. This exemption may be taken in addition to other property tax exemptions provided by the taxable value of the property, not be reduced below 10% of its full and fair cash value. This reduction limit may be waived through the applicability of chapter 59, section 18, which requires the applicant to be unable to fully contribute to the public charges by reason of age, infirmity and poverty, or financial hardship resulting from a change to active military status (other than initial enlistment). This exemption shall apply to residential cooperatives for qualifying primary residence applicants, provided the reduction in taxes is credited by the cooperative corporation against the amount of taxes payable by the applicant. This exemption shall apply to the land on which a manufactured or mobile home is located if all residential eligibility requirements are met. Consult local municipalities for application deadlines and instructions.
Data Collection Notes: 
CAT04 2024/02/12 CC OLD: na NEW: added ftn

Revision Type: 

Revision Notes: 

12/29/23 KH verified
11/14/23 JS complete
11/2/22 AMN verified
1/28/22 VO complete
12/19/21 AL verified
10/15/21 WP complete
1/5/21 LA verified
4/4/19 LA verified
12/11/18 cc ok
10/25/18 SAH checked
2/6/18 MP updated 17 record
10/16/17 EM created 17 file, removed FN2 and source additional.
10/16/17 EM added FN 2 and source additional, updated benefit
5/2/17 EM created 16 file
5/25/16 MM created 15 record - no new leg
5/25/16 MM updated citation
12/18/14 mj verified
12/12/13 no new leg
10/7/13 no new leg
3/21/12 DM created 12

Exemption for Surviving Spouses and Minor Children of Firefighters and Police Officers Killed in the Line of Duty (Clauses 42 and 43)

State: 

Year: 

Record ID: 
MA109_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is a complete exemption from real estate taxation.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Homeowner
Principal Residence
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
This exemption applies to property owned and occupied as a domicile by a surviving spouse (until remarried) and the surviving children, including adopted children, of firefighters and police officers killed in the line of duty.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes do not provide for state funding for local tax loss.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Mass. Gen. Laws ch. 59, § 5-42 ~ § 5-43 (in effect for 2022)
Source Web Page: 
Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 11/14/2023]
View Archived Source
Source Publication: 
Massachusetts Department of Revenue, Application for Surviving Spouses or Minor Children of Police or Firefighters Killed in the Line of Duty, Form 96-2 (July 2017)
[https://www.mass.gov/doc/form-96-2-application-for-personal-property-tax-exemptions-for-surviving-spouses-or-minors/download Accessed 11/14/2023]
View Archived Source

Massachusetts, Concerns of Police Survivors, Death Benefits Available to Surviving Families of Law Enforcement Officers Killed in the Line of Duty (2020)
[https://irp-cdn.multiscreensite.com/ac5c0731/files/uploaded/Massachusetts.pdf Accessed 11/14/2023]
View Archived Source
Footnote: 
Applications for the exemption are due by 1 April or three months after the tax bills are mailed, whichever is later.

Revision Type: 

Revision Notes: 

12/29/23 KH verified
11/14/23 JS complete
11/2/22 AMN verified
1/28/22 VO complete
12/22/21 AL verified
10/15/21 WP complete
1/5/21 LA verified
4/4/19 LA verified
12/11/18 cc ok
10/25/18 SAH checked and updated language for clarity in Description of Eligibility Criteria
2/6/18 MP updated 17 record
10/16/17 EM created 17 file.
5/2/17 EM created 16 file - no new leg.
5/25/16 MM created 14 and 15 record - no new leg
12/18/14 mj verified
12/12/13 no new leg
10/7/13 no new leg
3/21/12 DM created 12

Pages

Subscribe to RSS - Massachusetts

Join Our Mailing List

Back to top