Elderly Clause 41C

Eligibility
Applicants must meet the following requirements to be eligible for a Clause 41C exemption:
  • Exemption Amount: $1,000
  • Must be 65 years or older or joint owner with a spouse who is 65 years or older before July 1 of the tax year
  • Must have gross receipts minus social security allowance less than:
    • $20,000 if single
    • $30,000 if married
  • Must have the value of the whole estate, not including the value of the home, be less than:
    • $40,000 if single
    • $55,000 if married
  • Must own and occupy property on July 1 of the tax year
    • Also must have been continuously domiciled in Massachusetts 10 years prior to application and owned any property in Massachusetts for the preceding 5 years