An exemption is a release from the obligation of having to pay taxes on all or part of a parcel of real property. Personal exemptions are a deduction in taxes due to a particular personal circumstance and qualifications set forth in the Massachusetts General Laws. The burden is on the applicant to show that he or she falls within the expressed terms of the exemption provision. Exemptions are granted for one year only and an application must be filed to receive the exemption each year.
Details of personal exemption types and corresponding applications are listed below.