An applicant for exemption under MGL Chapter 59 Clause 22 must have a service-connected disability which is documented and certified by the Massachusetts Department of Veterans Affairs (MDVA); a last discharge or release from the armed forces under other than dishonorable conditions; be domiciled in Massachusetts for at least six months prior to entering such service, or have resided in the commonwealth for five consecutive years prior to the date of filing; and owned and occupied the subject real estate property as his/her domicile on July first. Copies of the veteran’s Massachusetts Department of Veterans Affairs certificate of service-connected disability status and DD214 must accompany the application.
The following is a list of veteran’s exemption qualifications and amounts:
Clause 22a – Veterans with certificate from MDVA showing at least 10% disability from any branch of the armed forces. $400.
Clause 22c – Veterans awarded the Purple Heart. $400.
Clause 22d – Spouses of soldiers and sailors entitled to exemption under this clause, provided the spouse has not remarried. $400.
Clause 22e – Fathers and mothers of soldiers or sailors who lost their lives in service. $400.
Clause 22A – Veterans who have suffered in the line of duty the loss or permanent loss of use of one foot at or above the ankle; or the loss or permanent loss of use of one hand at or above the wrist; or have lost sight of one eye; or have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Force Cross. $750.00
Clause 22B – Veterans who have suffered in the line of duty the loss or permanent loss of use of both feet at or above the ankle; or loss or permanent loss of use of both hands at or above the wrist; or one hand and one foot; or lost the sight of both eyes. $1,250.00
Clause 22C – Veterans who suffered total disability in the line of duty and are entitled to specially adapted housing which they own and occupy as their domicile. $1,500.00
Clause 22 D – Surviving spouses of soldiers, sailors and members of the National Guard whose death was a direct result of injury or disease from a combat zone or classified as missing in action and presumed dead as a result of combat, provided that the spouse has not remarried. First five years of exemption – full exemption; after fifth year– full exemption with cap of $2,500.00
Clause 22 E – Veterans who suffered total disability in the line of duty and with a yearly certificate from Veterans Administration indicating 100% disability. Spouse can apply if property in their name but not veteran. Surviving spouse until remarriage. $1,000.00
Paraplegics – Paraplegics (paralysis of lower half of body on both sides). Surviving spouse of paraplegic provided they have not remarried. Full exemption.
Appears in: Personal Exemptions FAQs