Tax Exemptions

YOU MAY BE ENTITLED TO AN EXEMPTION
IF THIS WAS YOUR PRIMARY DOMICILE

An exemption releases an individual from the requirement to pay all or a fraction of their property tax obligations. Exemptions are available to those individuals that meet the various requirements in the following categories: Elderly; Blind; Disabled Veteran; Widows and/or Widowers; or Minor Children of a Deceased Parent. Applications for exemptions are available from the Assessors Department and must be filed within 3 months of the mailing date of the actual tax bill. Tax Exemptions are as follows:

Clause 41A - This clause allows applicants age 65 or older, whose income does not exceed $20,000, and who have resided in Massachusetts for the preceding 10 years, to defer payment on property taxes. A lien is placed on the property in favor of the Town of Brewster, and must be paid, with interest, from the proceeds of the property owner's estate upon their demise or upon the sale of the property.

Clause 41C - This exemption releases an individual from the requirement to pay $500 of the taxes due. The applicant must be 70 years old, have resided in Massachusetts for the preceding 10 years, and owned and occupied any property in Massachusetts for 5 years. Gross income after social security allowance must be less than $13,000 if single, $15,000 if married. The whole estate less the value of the home, cars, cemetery plots, wearing apparel and household furniture, cannot exceed $28,000 if single, $30,000 if married.

Clause 17E - This exemption releases an individual from the requirement to pay $175 of the taxes due. This amount is adjusted annually by a COLA. The applicant must be 70 years old, a minor child of a deceased parent, or a surviving spouse, have resided in Massachusetts for the preceding 5 years. The whole estate less the value of the home, cemetery plots, wearing apparel and household furniture, cannot exceed $40,000. There is no limit on annual income.

Clause 22 thru 22E - This clause includes exemptions that release an individual from the requirement to pay all or a fraction of the taxes due. An individual must have been living in Massachusetts at the time of entering the service or have lived in Massachusetts for not less than 5 years. Clause 22 ($250 exemption) is available to veterans, or their surviving spouses, with a 10% disability as determined by the VA, or has been awarded the Purple Heart, or is a Gold Star mother or father. Clause 22A ($425 exemption) is available to veterans, or their surviving spouses, who suffered the permanent loss of use of one foot, hand or eye, or who received the Medal of Honor, the DSC, the Navy Cross or Air Force Cross. Clause 22B ($775 exemption) is available to veterans, or their surviving spouses, who suffered the permanent loss or use of hands, feet, or eyes. Clause 22C ($950 exemption) is available to veterans, or their surviving spouses, who suffered total disability in the line of duty and who received assistance in acquiring specially adapted housing which they own and occupy as their domicile. Clause 22D ($250 exemption) is available to surviving spouses (who do not remarry) of soldiers and sailors who died in combat on the islands of Quemoy and Matsu. Clause 22E ($600 exemption) is available to veterans, or their surviving spouses, who suffered total disability in the line of duty and are incapable of working. Paraplegic (total exemption) is available to veterans, or their surviving spouses, who are certified as paraplegic by the VA.

Clause 37A - This exemption releases an individual from the requirement to pay $500 of the taxes due. The applicant must provide a Certificate of Blindness from the Commission for the Blind or as an alternative for the first year an exemption is sought, a letter from a reputable physician certifying blindness in accordance with the specifications of the Commission for the Blind.

The Board of Assessors encourages all who may feel that they meet the requirements to file an application. It is your right and privilege.