Eligibility
Applicants must meet the following requirements to be eligible for a Clause 41D exemption:
- Exemption Amount: $1,000 - $2,000
- 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:
- $26,601 if single (FY2023)
- $32,100 if married (FY2023)
- Must have the value of the whole estate, not including the value of the home, be less than:
- $42,800 if single (FY2023)
- $58,850 if married (FY2023)
- 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