Real Estate Tax Exemptions
Senior: Age as of July 1, 2023
| CLAUSE | QUALIFICATIONS | MAX. INCOME | MAX. ASSETS | EXEMPTION |
|---|---|---|---|---|
| 41C | Age 65 or older - single | $23,111 | $46,220 | $1,000 |
| 41C | Age 65 or older - married | $34,665 | $63,553 | $1,000 |
| 17D | Surviving Spouse / 70 or older | N/A | $46,220 | $175 |
Veterans:
| CLAUSE | QUALIFICATIONS | MAX. INCOME | MAX. ASSETS | EXEMPTION |
|---|---|---|---|---|
| 22 | 10% Minimum Service-Connected Disability or Purple Heart | N/A | N/A | $400 |
| 22A | Loss of Foot, Hand or Eye | N/A | N/A | $750 |
| 22B | Loss of Two Limbs or Eyes | N/A | N/A | $1,250 |
| 22C | Disability with “Specially Adapted Housing” | N/A | N/A | $1,500 |
| 22D | Surviving Spouses when Veteran's service-connected injury/disease was proximate cause of death | N/A | N/A | 100% |
| 22E | 100% Total Disability | N/A | N/A | $1,000 |
| 22F | Paraplegic due to service injury | N/A | N/A | 100% |
| 22H | Surviving Parent or Guardian | N/A | N/A | 100% |
Other Exemptions:
| CLAUSE | QUALIFICATIONS | MAX. INCOME | MAX. ASSETS | EXEMPTION |
|---|---|---|---|---|
| 37A | Legally Blind | N/A | N/A | $437.50 |
| 17D | Surviving Spouse or Orphaned Minor Child | N/A | $43,399 | $175 |
| 42/43 | Surviving Spouse or Orphaned Minor of Police Officer or Fire Fighter killed in the line of duty | N/A | N/A | 100% |
| 56 | Active Duty / National Guard | N/A | N/A | TBD / BOA |
| 18 | Extreme Hardship -There are several qualifications. | Seek further information at the Assessors Office | Seek further information at the Assessors Office | |
CIRCUIT BREAKER | Senior 65+ Means Tested Property Tax Exemption | N/A | No significant assets | 150% State Circuit Breaker Tax Credit Amount |
Deferred Tax Payment and Senior Work-Off:
| CLAUSE | QUALIFICATIONS | MAX. INCOME | MAX. ASSETS | EXEMPTION |
|---|---|---|---|---|
| 41A | Age 60 or Older | $60,000 | N/A | Varies |
| 59-5k | Senior Work-Off - Age 60 or older *Administered through Melrose Council on Aging With questions call (781) 665-4304* | N/A | N/A | $1,000 |
Deferred taxes accumulate with simple interest at 4.5%, as a lien on the property until it is sold or the owner (s) is deceased. Please see Assessors Office regarding residency requirements for those clauses for which they apply. Also, please refer to the Massachusetts Division of Local Services website for more detailed information regarding Personal Exemptions. (If you have any questions please call 781-979-4104) The deadline for filing is April 1 for all Real Estate Exemptions except for the Senior Property Tax Work-Off and the Circuit Breaker Exemption.