About the Residential Exemptions
Each year, at the option of the Board of Selectmen, an exemption of not more than 20% of the average assessed value of all Class 1 residential parcels may be applied to residential parcels that are the principal residence of the taxpayer as of January 1. The intent of the exemption is to promote owner occupancy and is designed to provide a proportionately greater benefit to lower valued homes.
The residential exemption is a dollar amount of value that is exempt from taxation. For example, in FY2016, a qualified homeowner, eligible for a residential exemption will have $209,531 deducted from the property's assessed value for purposes of calculating the tax bill.
The residential exemption is in addition to any other exemption that a taxpayer may be entitled. In no event, however, may any parcel of real estate be assessed for less than 10% of its fair cash value.
The residential exemption credit is applied to the 3rd quarter tax bill. Property owners who do not receive such a credit on this bill and believe that they qualify, must file a Residential Exemption application with the assessor.
Who May Apply
Any taxpayer who owns residential property and who uses the property as his or her principal residence may apply. The taxpayer must live and use the property as a permanent home and legal residence as of January 1. If the exemption was not automatically included in the 3rd quarter tax bill of a taxpayer who qualified for the exemption, he or she should apply. An owner may qualify for a residential exemption on only one parcel. Transferring a property to a trust may disqualify the property for a residential exemption so legal advice should be sought.
Filing an Application
An application for residential exemption must be filed with the Assessor's Department within 3 months of the mailing date of the third quarter tax bills. The assessor will review and act on your application within 3 months of its receipt.
Fiscal Year 2018 Application
If you owned and occupied the property as of January 1, 2017, complete this application.
If you owned and occupied the property as of January 1, 2016, complete this application.
Fiscal Year 2017 Application
You will need to provide the following documents along with your application:
1. Copy of 2015 Federal Income Tax return page 1.
2. Copy of 2015 State Income Tax return page 1.
3. Copy of Massachusetts Driver's license.
4. Copy of Massachusetts motor vehicle registration.
5. Copies of utility bills as of December 2015 and January 2016.
Appeal of the Assessors' Decision
Refer to the Abatement and Appeal Section of this site.