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 including 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
