Exemption for Hardship

State law allows cities and towns in Massachusetts to grant partial or total property tax exemptions to people who “by reason of age, infirmity, and poverty, or financial hardship resulting from a change to active military status, not including initial enlistment are in the judgment of the assessors unable to contribute fully toward the public charges” (M.G.L., c.59, §5, cl. 18).

Applications for this exemption require people to submit the following financial information:

• Monthly Income: wages and salaries, unemployment compensation, Social Security, pension/retirement, public assistance, rental income, interest/dividends, etc.
• Monthly Expenses: mortgage payments (including taxes), food, utilities, debt payments, fixed expenses, etc.

Qualifications for a Hardship Exemption.