Senior Exemptions

17E - Surviving Spouse or Person over 70

Requirements

  • You must be 70 years of age as of July 1, 2023 or be the surviving spouse of same.
  • Your estate (excluding domicile) must be $51,580.00 or less.

The following documents must be submitted with your completed application:

  • Driver’s license or birth certificate.
  • July 2023 bank statements from all savings and checking accounts.
  • Statements listing value of all other tangible assets such as other real estate, stocks, bonds, mutual funds (as of July 1, 2023)

41D - Person over 65 years old

Requirements:

  • Must be 65 years of age as of July 1, 2023.
  • If single, your gross receipts must be $25,791 or less.
    If single, you must have a whole estate of $51,580 or less (excluding domicile).
  • If married, your gross receipts must be $38,684  or less.
    If married, you must have a whole estate of $70,922 or less (excluding domicile).
  • You must have resided in MA for the previous 10 years AND you must be domiciled in your home for the past 5 years.

All of the following documents, for each person listed on the deed, must be submitted with your completed application:

  • Driver’s license or birth certificate
  • Federal and State Income Tax Return for 2022. 
    If you do not file taxes, please provide a copy of your year end social security statement.
  • Copies of bank statements from all your savings and checking accounts, as of July, 2023
  • Statements listing value of all other tangible assets such as other real estate, stocks, bonds, mutual funds etc., as of July 1, 2023
  • Statement of any interest and dividends

Senior Means-Tested Tax Exemption

Full details available on the Senior Means-Tested Tax Exemption page

Clause Exemption Amounts

Clause Basic Qualifications Maximum Income Maximum Assets Exemption Amount
17E Age 70 or older None $51,580 $668
41D Age 65 or older - 
Single
$25,791 $51,580 $2,000
41D Age 65 or older - Married $38,684 $70,922 $2,000

Applications