What are the qualifications for Surviving Spouse or Minor Child of Deceased Parent or Senior Citizen Age 70 (Asset requirements only) exemption?

The real estate of an applicant for exemption under MGL Chapter 59 Clause 17D must be a surviving spouse or any minor whose parent is deceased, occupied by such spouse, or minor as her or his domicile; or a person or persons over the age of seventy who has owned and occupied it as a domicile for not less than five years; provided that the whole estate, real and personal, of such spouse, person or minor does not exceed in value the sum of forty thousand dollars provided that the real property occupied by such person as his of her domicile shall not be included in computing the whole estate, except for any portion of said real property which produces income and exceeds two dwelling units, exclusive of the value of the mortgage interest held by persons other than the person or persons to be exempted in such mortgaged real estate as may be included in such whole estate.   $175.00


The Town of Montague has locally adopted Clause 17D which allows for an optional cost of living adjustment for the asset limits for determining if surviving spouses, minors or senior citizens qualify for exemption under this clause.  The asset limit for FY2012 is $43,420.


The value of a person’s cemetery plots, wearing apparel and household furniture and effects kept at the domicile are excluded from the calculation of the person’s whole estate for the purposes of this clause.  This clause prescribes no limitation on annual income for exemption eligibility.


An applicant for exemption under Clause 17D must provide to the Board of Assessors whatever information is reasonably required to establish eligibility.  This information may include, but is not limited to: 1) Birth certificate; 2) Evidence of domicile and occupancy; 3) Income tax return.

Appears in: Personal Exemptions FAQs

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