Municipal tax exemptions in Massachusetts (governed under Massachusetts General Laws Chapter 59, Section 5) are statutory privileges that discharge property owners from all or a portion of their local taxes. Administered by local Boards of Assessors, these reliefs target qualifying demographics. This page includes Fiscal Year 2027 (FY27) information about property tax exemptions for the elderly, veterans, and the blind.
Elderly Exemptions (Clause 41C)
If you meet the following qualifications as of July 1, 2026, you may be eligible for a $1,000 Senior Property Tax Exemption in Fiscal Year 2027 (FY27).
Do You Qualify?
Age: You must be at least 60 years old
Income:
- Single: $44,000 or less
- Married: $66,000 or less
Assets (your home’s value does not count):
- Single: $100,000 or less
- Married: $100,000 or less
Home Ownership You qualify if any of the following apply:
- You have owned and lived in your home as your primary residence for at least 5 years
- You hold a life estate in the property
- The property is held in a trust, and you are a trustee or beneficiary
How to Apply
Deadline: December 31, 2026
Documentation to Include:
- Birth certificate or other proof of age
- Proof of ownership, domicile and occupancy
- Income tax returns, bank statements, and other asset account statements
Questions?
Contact the Assessor’s Office at (413) 597-8320 for help determining your eligibility or to begin your application.
Veterans Property Tax Exemption
Eligible veterans may receive a property tax exemption of $400 (Clause 22) or $1,000 (Clause 22E), depending on disability status.
General Eligibility
To qualify, you must:
- Meet requirements related to property ownership and occupancy
- Have been honorably discharged from military service
- Have been domiciled in Massachusetts for at least 6 consecutive months before entering military service, or have lived in Massachusetts for at least 2 consecutive years before the start of the tax year
Ownership also includes:
- Holding a life estate in the domicile
- Being a Trustee or Beneficiary of a Trust that holds the property, if you also have sufficient beneficial interest in the domicile
Clause 22 — $400 Exemption
You may qualify if you are:
- A veteran with a minimum 10% service-connected disability
- A Purple Heart recipient
- A Gold Star Parent
- Or if you are a surviving spouse who has not remarried
Clause 22E — $1,000 Exemption
You may qualify if you are:
- A veteran who is paraplegic or has a 100% service-connected disability, as determined by the VA
- Or if you are a surviving spouse who has not remarried
How to Apply
Deadline: April 1, or 3 months after the actual tax bill is mailed — whichever is later. In Williamstown, the actual tax bill is typically mailed around October 1, making December 31 the applicable deadline.
Important: By law, the Assessors cannot waive this deadline or accept late applications for any reason. An application is considered filed on time when it is received by the Assessors’ Office — not when it is postmarked or mailed.
Documentation to include:
- Evidence of property ownership
- Supporting documentation from the VA establishing eligibility
- Any other information requested by the Assessors to confirm eligibility
Questions?
Contact the Assessor’s Office at (413) 597-8320 for help determining your eligibility or to begin your application.
Blind Persons Exemption (Clause 37)
Eligible legally blind residents may receive a $437.50 property tax exemption.
Do You Qualify?
To qualify, you must:
- Be legally blind as of July 1 of the year preceding the fiscal year (for example, July 1, 2025 for FY27)
- Occupy the property as your domicile
- Hold an ownership interest in the property worth at least $5,000 as of July 1
Ownership also includes:
- Holding a life estate in the domicile
- Being a Trustee or Beneficiary of a Trust that holds the property, if you also have sufficient beneficial interest in the domicile
How to Apply
Deadline: April 1, or 3 months after the actual tax bill is mailed — whichever is later. In Williamstown, the actual tax bill is typically mailed around October 1, making December 31 the applicable deadline.
Important: By law, the Assessors cannot waive this deadline or accept late applications for any reason. An application is considered filed on time when it is received by the Assessors’ Office — not when it is postmarked or mailed.
Documentation to include:
- A Certificate of Blindness from the Massachusetts Commission for the Blind (must be filed annually with the application)
- Evidence of property ownership and domicile
Questions?
Contact the Assessor’s Office at (413) 597-8320 for help determining your eligibility or to begin your application.