Tax Exemption for Poverty or Financial Hardship with Local Option





Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type



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 owner of the domicile applying for the exemption must be facing financial hardship as a result of being called into active military service (excluding initial enlistment) or be older and suffer from a physical or mental illness, disability, or impairment.

How is Benefit Disbursed


Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this incentive.

Eligibility Criteria

Active Military




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 is unable to exercise an option

Local Option Regarding Program Features

No 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



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


Mass. Gen. Laws ch. 59, § 18 (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship [ Accessed 10/26/2018] View Archived Source

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