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 reduction 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.
Personal exemptions must be filed no later than December 15 of each year or 3 months after the mailing of the first actual tax bill (usually in December), whichever is later.
Exemptions are granted for 1 year only. An application must be filed each year.