Senior Exemptions

17E - Surviving Spouse or Person over 70

Requirements

You must be 70 years of age as of July 1, 2025 or be the surviving spouse of same.
Your estate (excluding domicile) must be $58,448.00 or less.

The following documents must be submitted with your completed application:

Driver’s license or birth certificate.
July 2025 bank statements from all savings and checking accounts.
Statements listing value of all other tangible assets such as other real estate, stocks, bonds, mutual funds (as of July 1, 2025)

Requirements:

Must be 65 years of age as of July 1, 2025.
If single, your gross receipts must be $29,225 or less.
If single, you must have a whole estate of $58,448 or less (excluding domicile).
If married, your gross receipts must be $43,830 or less.
If married, you must have a whole estate of $80,364 or less (excluding domicile).
You must have resided in MA for the previous 10 years AND you must be domiciled in your home for the past 5 years.

All of the following documents, for each person listed on the deed, must be submitted with your completed application:

Driver’s license or birth certificate
Federal and State Income Tax Return for 2024.
If you do not file taxes, please provide a copy of your year end social security statement.
Copies of bank statements from all your savings and checking accounts, as of July 1, 2025
Statements listing value of all other tangible assets such as other real estate, stocks, bonds, mutual funds etc., as of July 1, 2025
Statement of any interest and dividends

Full details available on the Senior Means-Tested Tax Exemption page

Clause	Basic Qualifications	Maximum Income	Maximum Assets	Exemption Amount
17E	Age 70 or older	None	$56,801	$738
41D	Age 65 or older - Single	$28,402	$56,801	$2,000
41D	Age 65 or older - Married	$42,595	$78,100	$2,000