Veterans' Exemption (Clauses 22, 22A, 22B, 22C, 22D, 22E, 22F, 22H)
Who qualifies
- Income
- No income limit for the veterans' exemptions (except a $20,000 whole-worth cap, less any mortgage, that applies only to unremarried surviving spouses of World War I veterans under Clause 22).
- VA disability
- At least 10% service-connected disability
- Ownership
- Must own the property; ownership interest must be worth at least an amount ranging from $2,000 to $10,000 depending on the clause. Life tenants and qualifying trust beneficiaries count as owners.
- Residency
- The veteran must 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 tax year begins (reducible to 1 year by local option). Must occupy the property as domicile as of July 1. Last discharge must have been under other than dishonorable conditions.
How much it saves
Worked example — a $300,000 home at Massachusetts's median effective rate (~1.10%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: April 1, or three months after the actual (not preliminary) tax bills are mailed for the fiscal year, whichever is later. The deadline cannot be waived or extended by the assessors.
- Renewal: annual — A new application must be filed for each fiscal year; disability certification from the U.S. Department of Veterans Affairs must be attached in the first year (and again if the rating changes or is 100%).
- Official application form
Combining with other exemptions
Only one exemption under M.G.L. c. 59, § 5 per fiscal year (greatest benefit granted). Clauses 22A, 22B, 22C, 22E and 22F are prorated for domiciles larger than a single-family house.
Amount cross-checked against a second official artifact: mass.gov/doc/form-96-4-application-for-personal-property-tax-exemptions-for-veterans/download.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.