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Massachusetts Clause 22D Property Tax Exemption for Unremarried Surviving Spouses of Service Members Who Died in a Combat Zone

Local Massachusetts city or town assessor
Full exemption from property tax on your home

You pay no property tax at all on the home you live in if you are the unremarried surviving spouse of a service member who died in a combat zone, died from an illness or injury received in a combat zone, or was declared missing in action and presumed dead.

Check eligibility

How to apply

Apply to the assessor in the Massachusetts city or town where the property is. You have to apply again every year.

What you'll need

The report of casualty or death certificate, documentation tying the death to combat zone service or a missing in action determination, your marriage certificate, proof you occupy the home as your domicile, and proof of your Massachusetts residency.

Eligibility

  • You occupy the property as your domicile on July 1 of the year you apply
  • You are the unremarried surviving spouse of the service member
  • The service member died in a combat zone, died from an illness or injury received in a combat zone, or was declared missing in action and presumed dead

Source

Official source