Massachusetts · Property tax exemptions for surviving spouses · Updated Oct 2026

Massachusetts property tax exemptions for surviving spouses (2026)

Every statewide property tax break in Massachusetts that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in Massachusetts is the Veterans Exemptions (Clauses 22, 22A-22F, 22H). Base amounts off your tax bill: Clause 22 $400 (10%+ service-connected disability, Purple Heart, Gold Star parents and others); 22A $750 (loss or loss of use of one hand, foot or eye, certain medals, POWs); 22B $1,250 (loss of both); 22C $1,500 (specially adapted housing); 22E $1,000 (100% service-connected disability); 22F full exemption (paraplegic or 100% service-connected blindness); 22D full exemption for unremarried surviving spouses of service members and veterans whose death was caused by an active-duty injury or illness, or who are missing in action and presumed dead.

Worth
Full exemption
Income limit
None listed in our sources
Deadline
April 1

Property tax breaks for surviving spouses in Massachusetts

Disabled veterans

Veterans Exemptions (Clauses 22, 22A-22F, 22H)

Base amounts off your tax bill: Clause 22 $400 (10%+ service-connected disability, Purple Heart, Gold Star parents and others); 22A $750 (loss or loss of use of one hand, foot or eye, certain medals, POWs); 22B $1,250 (loss of both); 22C $1,500 (specially adapted housing); 22E $1,000 (100% service-connected disability); 22F full exemption (paraplegic or 100% service-connected blindness); 22D full exemption for unremarried surviving spouses of service members and veterans whose death was caused by an active-duty injury or illness, or who are missing in action and presumed dead. Since the 2024 HERO Act, towns may also index Clauses 22-22F to inflation every year (Clause 22I) and add up to 100% more (Clause 22J). Boston FY2027 gives $423 for Clause 22 and $793-$1,586 for 22A-22E, plus extra city relief.

For surviving spouses: Spouses who own the home and unremarried surviving spouses of qualifying veterans can also apply (for 22D the surviving spouse must have lived in Massachusetts 2 straight years before filing, or the service member must have been domiciled here).

Who qualifies
Veterans discharged under other than dishonorable conditions who are Massachusetts legal residents, own the home and live in it as their domicile on July 1, and who lived in Massachusetts 6 months before entering service or for 2 straight years before filing (1 year if your town has accepted that option). Spouses who own the home and unremarried surviving spouses of qualifying veterans can also apply (for 22D the surviving spouse must have lived in Massachusetts 2 straight years before filing, or the service member must have been domiciled here).
How to apply
File the veterans exemption application with your local assessors. Bring proof of ownership and domicile and the VA (or service branch) certification of your service-connected disability.
Deadline
April 1, or three months after actual tax bills are mailed, whichever is later. No late filing.
Renewal
You file with the assessors every fiscal year. After the first approval, you usually do not have to prove the disability again (22E requires a yearly statement that your VA rating is still 100%).
Law
M.G.L. c. 59, § 5, Clauses 22, 22A-22F, 22H, 22I, 22J

Source: official page

How to apply, step by step

Veterans Exemptions (Clauses 22, 22A-22F, 22H)

  1. File the veterans exemption application with your local assessors.
  2. Bring proof of ownership and domicile and the VA (or service branch) certification of your service-connected disability.

Deadline: April 1, or three months after actual tax bills are mailed, whichever is later. No late filing.

Renewal: You file with the assessors every fiscal year. After the first approval, you usually do not have to prove the disability again (22E requires a yearly statement that your VA rating is still 100%).

Savings estimate for Massachusetts

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Massachusetts

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Massachusetts

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about surviving spouses property tax breaks in Massachusetts

Who qualifies for property tax breaks for surviving spouses in Massachusetts?

Veterans Exemptions (Clauses 22, 22A-22F, 22H): Veterans discharged under other than dishonorable conditions who are Massachusetts legal residents, own the home and live in it as their domicile on July 1, and who lived in Massachusetts 6 months before entering service or for 2 straight years before filing (1 year if your town has accepted that option). Spouses who own the home and unremarried surviving spouses of qualifying veterans can also apply (for 22D the surviving spouse must have lived in Massachusetts 2 straight years before filing, or the service member must have been domiciled here).

Is there an income limit for surviving spouses' property tax breaks in Massachusetts?

Our sources list no income limit for any of these breaks.

When is the deadline for surviving spouses to apply in Massachusetts?

Veterans Exemptions (Clauses 22, 22A-22F, 22H): April 1, or three months after actual tax bills are mailed, whichever is later. No late filing.

Do surviving spouses have to reapply every year in Massachusetts?

Veterans Exemptions (Clauses 22, 22A-22F, 22H): You file with the assessors every fiscal year. After the first approval, you usually do not have to prove the disability again (22E requires a yearly statement that your VA rating is still 100%).

Where do surviving spouses apply for property tax breaks in Massachusetts?

Your city or town board of assessors decides every property tax exemption and deferral. You apply to your local assessors' office each fiscal year (July 1 - June 30); the state Department of Revenue (DOR) sets the rules but cannot grant exemptions. For the Veterans Exemptions (Clauses 22, 22A-22F, 22H): File the veterans exemption application with your local assessors.

More for Massachusetts homeowners

Surviving spouses in nearby states

Sources

Last checked: Oct 2026.