Residential Exemptions

About the Residential Exemptions

Each year, at the option of the Select Board, an exemption of not more than 35% 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 FY2023, a qualified homeowner, eligible for a residential exemption will have $309,751 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. Documents and signed applications can be mailed, faxed or emailed to [email protected].

Filing an Application

An application for residential exemption must be filed with the Assessor’s Department by April 1. The assessor will review and act on your application within 3 months of its receipt. Applications and supporting documentation can be mailed, emailed, faxed, or dropped off in an enveloped addressed to our office in the town hall drop off box.

General Application

Fiscal Year 2023 Application

If you owned and occupied the property as of January 1, 2022, complete the Fiscal Year 2023 application (PDF). Deadline April 1, 2023.

You will need to provide the following documents along with your application:

  1. Copy of the 2021 Federal Income Tax return, Federal 1040 Form.
  2. Copy of the 2021 State Income Tax return, Form 1.
  3. Copy of Massachusetts Driver’s License.
  4. Copy of Massachusetts motor vehicle registration.
  5. Copies of utility bills as of December 2021 and January 2022.

Fiscal Year 2024 Application

If you owned and occupied the property as of January 1, 2023, complete the Fiscal Year 2024 application (PDF). Deadline April 1, 2024.

You will need to provide the following documents along with your application:

  1. Copy of the 2022 Federal Income Tax return, Federal 1040 Form.
  2. Copy of the 2022 State Income Tax return, Form 1.
  3. Copy of Massachusetts Driver’s License.
  4. Copy of Massachusetts motor vehicle registration.
  5. Copies of utility bills as of December 2022 and January 2023.

Fiscal Year 2025 Application

If you owned and occupied the property as of January 1, 2024, complete the Fiscal Year 2025 application (PDF). Deadline April 1, 2025.

You will need to provide the following documents along with your application:

  1. Copy of the 2023 Federal Income Tax return, Federal 1040 Form.
  2. Copy of the 2023 State Income Tax return, Form 1.
  3. Copy of Massachusetts Driver’s License.
  4. Copy of Massachusetts motor vehicle registration.
  5. Copies of utility bills as of December 2023 and January 2024.

Appeal of the Assessors’ Decision

Refer to the Abatement and Appeal Section of this site.