An exemption is a release from the obligation of having to pay taxes on all or part of a parcel of real property. Personal exemptions are a reduction in taxes due to a particular personal circumstance and qualifications set forth in the Massachusetts General Laws. The burden is on the applicant to show that he or she falls within the expressed terms of the exemption provision.
Personal Exemption Applications must be filed no later than three months after the mailing of the first actual tax bill (usually in December).
Exemptions are granted for one year only. An application must be filed each year.
Full or partial exemptions are provided in the General Laws for the following persons:
Elderly, Clause 41C
Surviving Spouse (Widow/Widower), Minor Child of a Deceased Parent & Elderly, Clause 17D
Veteran, Clause 22
Tax Deferral, Clause 41A
Hardship, Clause 18 and 18A
Applications for exemption are available at the top of this page. Use the same application for all types of exemption.
Informational pamphlets on each exemption type are also available above.
Information contained in the pamphlets is not specific to Grafton but provides general guidelines that apply to any city or town in the Commonwealth.
Grafton qualifications are listed below.
Elderly - Clause 41C
Applicants must meet the following requirements to be eligible for a Clause - 41C exemption:
· Must be 70 years or older or joint owner with a spouse who is 70 years or older before
July 1 of the tax year.
· Must own and occupy property on July 1 of the tax year. Must have been continuously
domiciled in Massachusetts 10 years prior to application and owned any property in
Massachusetts for the preceding five years.
· 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
Exemption Amount: $750.00
Surviving Spouse (Widow/Widower), Minor Child of a Deceased Parent, Elderly - Clause 17D
Applicants must meet the following requirements to be eligible for a Clause - 17D exemption:
· Must have owned and occupied the property as of July 1 of the tax year.
· Applicant's whole estate, excluding the value of the property, may not exceed $47,552 for
FY2009 (amount changes annually)
· For Surviving Spouse exemption, must provide death certificate for deceased spouse
dated prior to July 1. This need only be provided the first
year of application.
· Birth Certificate (Minor Child)
· For Elderly exemption, must have reached the age of 70 prior to July 1 and have owned
the property for at least five years.
Exemption Amount: $208.03 FY2009 (amount changes annually)
Blind Exemption - Clause 37A
Applicants must meet the following requirements to be eligible for a Blind - Clause 37A exemption:
· Must be declared legally blind as of July 1.
· Applicant must be registered with and obtain a certificate from the Massachusetts
Division of the Blind as of July 1 or present a letter from their physician stating that the
applicant was legally blind as of July 1.
· Must have owned and occupied the property as of July 1.
Exemption Amount: $500.00
Veteran with Service Connected Disability - Clause 22
Applicants must meet the following requirements to be eligible for a Veteran - Clause 22 exemption:
· At least 10% service connected disability.
· Owned and occupied the property as of July 1.
· Lived in Massachusetts 6 months prior to entering service or lived in Massachusetts for
five consecutive years before filing for exemption.
· Must have certificate of disability from the Veterans Administration.
Exemption Amount - varies with type of veteran's exemption.
Minimum: $400.00 (most exemptions)
Maximum: Full amount of annual tax
Tax Deferral - Clause 41A
Applicants must meet the following requirements to be eligible for a Tax Deferral - Clause 41A:
· A tax deferral allows elderly taxpayers (over age 65), with annual incomes of less than
$40,000 to defer payment on all, or a portion, of their property tax.
· This deferral is not an exemption.
· The amount of the deferral, together with 4% annual interest on the deferred amount,
must eventually be repaid when the property is:
Sold;
Transferred or upon the death of the owner;
The deferral becomes a lien on the property; A tax deferral should be considered when a taxpayer's current expenses make the continued ownership of his/her home difficult.
How to Apply for Personal Exemptions
· Taxpayers have three months from the mailing of the actual tax bill
(usually in December) to file an Exemption Application with the
Assessors' Office. Applicants should check the postmark of the Third
Quarter bill envelope.
· Taxpayers must pay the full amount indicated on this bill by February 1,
even if they have an application pending.
· If their application is subsequently approved, the amount of the exemption
will be credited to their Fourth Quarter tax bill.
PLEASE NOTE:
A taxpayer may not receive more than one of these exemptions. If, however, taxpayers qualify for more than one of these exemptions, the Assessors will grant the higher valued exemption. There are other more specific exemptions (surviving spouse of police officers and fire fighters killed in the line of duty, paraplegic veterans) for which the Assessors can provide information.
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