Exemption for Poverty or Financial Hardship with Local Option

State

Massachusetts

Year

2022

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 in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

Description of State Funding for Tax Loss

State funding for the tax loss is not explicitly mentioned in the law.

Record ID

MA112_RR22

Footnotes

This exemption may be combined with other exemptions found within chapter 59 section 5.

Sources

Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2022)
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]
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