EXEMPTIONS - Do I qualify for a real estate tax exemption?
A tax exemption is a discharge from the obligation to pay all or part of a real estate tax. State law determines exemption amounts and eligibility requirements. For example, if a person meets all the requirements of a particular exemption, he will receive the tax reduction allowed for that exemption. Application for exemption must be made annually. The Lincoln Board of Assessors mails applications to prior applicants in July. Applications must include all information requested and applicant's signature. Applications must be be returned to the Board of Assessors by December 15, or within three months of the mailing of the first tax bill of the fiscal year. The Board of Assessors will act on the application within three months of receipt. The exemption amount is usually used to reduce the balance of the second half tax bill. Brochures are available in our office describing each exemption. Brochures and forms are also available on the Massachusetts Division of Local Services Web site. If you think you may qualify please call our office with your questions (781) 259-2611.

ELDERLY(Clause 41C) $2000
• At least 65 years of age on July 1
• Owns & occupies property on July 1 of tax year
• Lived in MA for 10 years & owned property in MA for 5 years
• Gross receipts less than $20,000 if single; $30,000 if married
• Assets less the value of home $40,000 if single; $55,000 if married
SURVIVING SPOUSE, MINOR CHILD, ELDERLY (Clause 17D) $474.50 for fiscal year 2007
• Surviving spouse or w/minor child owns & occupies property as domicile
• At least 70 years of age; owned & lived at property as domicile for 5 years
• Total assets $40,000 excluding value and unpaid mortgage balance on property
• No limitations on annual income for eligibility under Clause 17D
BLIND PERSON (Clause 37A) $1000
• Annual proof of blindness by providing either a Certificate from Commission for the Blind
attesting to legal blindness or letter from doctor certifying blindness in accordance
w/commission
• Blind person owns property as domicile on July 1
VETERAN (Clause 22) $800
• War service disability of at least 10% as determined by Veterans Administration
• Veterans who were awarded the Purple Heart
• Gold Star mothers & fathers
• Spouses & surviving spouses of veterans entitled to exemption
• Surviving unremarried spouses of WWI veterans as long as total assets less mortgage
on the property does not exceed $20,000
VETERAN (Clause 22A) $1500
• Suffered loss in line of duty or permanent loss of use of one foot, hand or eye
• Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross
or Air Force Cross.
• If property type other than single family, portion of $425 exemption which corresponds to
the segment occupied by veteran will be allowed
VETERAN (Clause 22B) $2500
• Veterans & spouses who suffered loss in line of duty or permanent loss of use of both
feet or both hands or eyes.
• If property type other than single family, portion of $775 exemption which corresponds of
the segment occupied by veteran will be allowed
VETERAN (Clause 22C) $3000
• veterans & spouses who suffered total disability in the line of duty or received assistance
in acquiring "specially adapted housing" owned and occupied as domicile
• If property type other than single family, portion of $950 exemption which corresponds to
the segment occupied by veteran will be allowed
VETERAN (Clause 22D)
• Surviving spouses (who have not remarried) of soldiers, sailors or members of the
National Guard whose death was a direct result of an injury or disease as a result of
being in a combat zone or who have been classified as missing in action as a result of
combat. The surviving spouses will receive a full exemption of their property taxes for five
years, with the exemption capped at $2,500 in years thereafter.
VETERAN (Clause 22E) $2000
• Suffered total disability in line of duty and incapable of working
• If property type other than single family, portion of $600 exemption which corresponds to
the segment occupied by veteran will be allowed
VETERAN (Paraplegic) 100% exemption
• Veterans and surviving spouses (who have not remarried) who are certified by Veterans
Administration as paraplegic

Show All Answers

1. If I have questions about real estate abatements, exemptions, deferrals, or motor vehicle excise tax who can I call?
2. How is my assessed value determined each year?
3. I just bought property this year, why is the prior owner still on the tax bill?
4. Should I file for abatement on my property tax?
5. What is State Certification/Revaluation?
6. How do I file for an abatement?
7. How does a building permit affect the value of my property?
8. Can I get a copy of the deed and plot plan of my property?
9. What are my tax dollars used for?
10. If I have a question regarding payment of taxes, who do I call?
11. What is motor vehicle excise tax?
12. EXEMPTIONS - Do I qualify for a real estate tax exemption?
13. Do I qualify for a Tax Deferral?
14. What are the qualifications of the Senior Work Off program?
15. Who can apply for a Form 3ABC?
16. What are the Chapter 61, 61A, 61B AGRICULTURAL TAX DEFERRAL PROGRAMS?