Tax Exemptions - Do I Qualify?

With the upcoming Fiscal Year 2026 "actual" tax bills being issued at the end of December, you may need to ask: "Do I Qualify for a Real Estate Tax Exemption?"

While taxes cannot be avoided, some taxpayers may be entitled to partial relief via a "real estate tax exemption."

Real Estate Tax Exemption 

A tax exemption is a discharge from the obligation to pay all or a portion of a tax. Exemptions are conferred by the legislature on particular categories of persons or property.

The following clauses apply in Mendon.

Clause 41D of Chapter 59 provides a $1,000 exemption to persons 65 years of age or older who satisfy the following requirements.

1. An individual must be either 65 years of age or older or a joint owner with a spouse 65 years or older as of July 1 of the tax year.
2. An individual must have been continuously domiciled in Massachusetts for the last 10 years preceding the application and have owned and occupied the property or other property in Massachusetts for 5 years.
3. The holder of a "Life Estate" satisfies the ownership requirements.
4. If the domicile is held in a trust, a person must be a trustee or co-trustee and possess a sufficient beneficial interest in the domicile through that trust.
5. Gross receipts, minus an annual social security allowance of $5,980 for the worker and $8,970 for the worker and spouse, must be less than $30,597. If single, $45,956. If married (increases annually).
6. Whole estate cannot exceed $61,259. If single, $84,232. If married (increases annually). The value of a person's domicile, cemetery plots, registered motor vehicles, wearing apparel, and household furniture and effects kept at the domicile should be excluded from the calculation of the whole estate.

Clause 17E of Section 5, Chapter 59 provides a $288.61 (FY26) exemption to three categories of persons who satisfy certain residency requirements and whole estate or asset requirements.

1. A surviving spouse or a minor with a deceased parent who owns and occupies the property as his/her domicile, or a person 70 years or older who has owned and occupied the property as his/her domicile for at least 5 years.
2. A person's interest in the domicile must be worth at least $2,000.
3. The holder of a "Life Estate" satisfies the ownership requirement.
4. A person's whole estate, real and personal, cannot exceed $67,012. (FY26), excluding the value of the subject property, motor vehicle, and cemetery plot.

Clause 37A of Section 5 of Chapter 59 provides a $500 exemption provision for blind persons who satisfy the following requirements

1. Proof of blindness
2. Occupy the property as his/her domicile on July 1 of the tax year.
3. Ownership interest in the domicile must be worth at least $5,000.
4. The holder of a Life Estate satisfies this requirement.

Section 3 of Chapter 44B provides an exemption to the Community Preservation Surcharge for property owned and occupied as a domicile by a person who would qualify for low-income housing or low/moderate income senior housing in the city or town.

1. Income Limits
2. Those qualifying for Senior Exemptions (41D and 17E will automatically qualify for the Low/Moderate Income CPA Exemption.

Clauses 22, 22A, 22B, 22C, 22D, 22E, and 56 of Section 5 of Chapter 59 provide exemptions to certain veterans (and their spouses or surviving spouses) who were not dishonorably discharged and who satisfy the following requirements:

1. An applicant must occupy the property as his/her domicile on July 1 of the tax year and satisfy ownership requirements.
2. A holder of a Life Estate satisfies the ownership requirement.
3. Certification of a service-connected disability or death from the U.S. Department of Veterans Affairs (VA) or branch of U.S. military service from which discharged or in which served.
   • Clause 22 - $400: (1) Veterans with a wartime service connected disability of 10% or more as determined by the Veterans Administration, or (2) Awarded the Purple Heart, or (3) Gold star mothers and fathers, or (4) Surviving spouses who do not remarry, or (5) Surviving spouses of World War I veterans whose whole estate does not exceed $20,000.
   • Clause 22A - $750: Suffered in the line of duty the loss or permanent loss of use of one foot or one hand or one eye, or received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross, or Air Force Cross.
   • Clause 22B - $1,250: Suffered in the line of duty the loss or permanent loss of use of both feet or both hands or both eyes.
   • Clause 22C - $1,500: Suffered total disability in the line of duty and who received assistance in acquiring "specially adapted housing" which they occupy as their domicile.
   • Clause 22D - Full exemption: Surviving spouses (who never remarried) of service members or guardsmen who died from injury or disease due to being in a combat zone, or who are missing in action and presumed dead due to combat.
   • Clause 22E - $1,000: Suffered total disability in the line of duty and are incapable of working. Paraplegic - Full Exemption
   • Clause 22F - Full Exemption: Veterans/surviving spouses who are paraplegics, or have a 100% disability for service-connected blindness.

At the November Special Town Meeting in 2024, the town voted to accept two additional clauses that would allow increases to the amounts listed above for clauses 22, 22A, 22B, 22C, and 22E.

• Clause 22I - Allows the exemption amount to be increased each year by the consumer price index (COLA) as determined by the Department of Revenue (DOR). Each year, the amount would be increased again by the COLA as determined by the DOR for that fiscal year.
• Clause 22J - Allows for the veterans' exemptions listed above to be increased by 100%
  • Per the Department of Revenue, the cola for fiscal year 2026 is 2.9%.
  • The exemption amounts for FY26 for the following clauses are as follows:
    • Clause 22 - $823.20
    • Clause 22A- $1,543.50
    • Clause 22B - $2,572.50
    • Clause 22C - $3,087
    • Clause 22E - $2,058
  • Clause 5L: Gives Massachusetts National guardsmen and reservists deployed outside the state, or their dependents, up to 180 days after that service to pay their property taxes without interest or penalties.
  • Clause 56: Authorizes Assessors to grant an abatement to members of the Mass National Guard or Military reservists who are on active duty in foreign countries concerning all or part of their real estate and personal property taxes for the fiscal year in which they performed such service subject to eligibility criteria established by the BOA which is; 90 day minimum overseas and called to active duty under Title 10 of the U.S. code.

Motor Vehicle Excise Tax Exemptions

• All peacetime and wartime veterans as defined in G.L. c. 4, S7 are now eligible for the motor vehicle excise exemptions provided to veterans with certain service-connected disabilities under G.L. c. 60A, S1. In addition, veterans who have a determination from the Department of Veterans Affairs (VA) of a 100% disability rating or the VA deems them unemployable due to their service-connected disability may receive an exemption on one motor vehicle. The VA rating letter must be submitted each year to receive this exemption. The motor vehicle must be registered in the veteran's name or jointly with the veteran.
• All active military motor vehicle taxpayers (including members of the National Guard or reserves) who are on active military duty outside of Massachusetts for at least 180 continuous days during the excise calendar year are eligible for an exemption on one motor vehicle registered in their name or jointly with the service member.
• M.G.L. c60A, Section 1: Allows the Town to exempt from excise taxation a motor vehicle owned and registered by or leased by a Mass resident who is on active and full-time military service as a member in the armed forces of the U.S. or the National Guard. Army or air, of any state, and has been deployed or stationed outside the territorial boundaries of the Commonwealth for at least 45 days in the calendar year of exemption.

HEROES Act - Motor Vehicle Excise Exemptions for Disabled Veterans

The hero Act has changed how eligibility is determined for motor vehicle exemptions for disabled veterans. Under this Act, eligibility will be based on a disability determination by the U.S. Department of Veterans Affairs. To qualify for the exemptions, veterans need to submit a Letter of Determination from the VA, confirming that they have a 100% disability rating or are deemed unemployable due to their service-connected disability.This exemption may only be applied to one vehicle registered to the Veteran.

If you feel you may qualify for any of these exemptions, contact the Assessor's office, and they will be happy to assist you. Please keep in mind that all of the documentation involved in filing for these exemptions is strictly confidential with the Board of Assessors as mandated by Massachusetts General Law.

Taxation Aid

In addition to the above exemptions, there is a Taxation Aid program in place for those in need of assistance. View the Taxation Aid Committee page for information on how to apply.

We look forward to hearing from you.