REAL ESTATE TAX EXEMPTION INFORMATION & REQUIREMENTS
A variety of exemptions are available to reduce property tax obligations for certain qualifying taxpayers:  elderly persons, blind persons, disabled veterans, surviving spouse or orphaned minor child; surviving spouse or orphaned minor of police officer or fire fighter killed in the line of duty; a citizen soldier who has been activated and extreme hardship

In order for this office to determine if you qualify for a statutory exemption, certain information must be verified in order to process your application.  Along with your application please bring or mail (ATTN: Assessor's Office, 40 South Street, Foxborough, MA 02035) the following information to the Assessors Office together with your application.

Any property in a TRUST is 
required to provide a copy of the Trust, along with the application. 


Clause 17D: Surviving Spouse – Minor Child – Elderly PersonFor this exemption, please bring or mail the following information to the Assessors Office together with the application:

1. A copy of your last Federal and State Tax return or complete form 4506-T if you do not file a tax return.
2. Value of all assets owned on July 1st of the current year.  Please bring in documentation to verify all assets.

CLAUSE 17D Exemption Form


Clause 18: HardshipYou may be able to reduce all or a portion of the taxes assess on your property if you:
1. Are called into active military service or,
2. You are older and suffer some physical or mental illness, disability or impairment
*Qualifications are established by The Board of Assessors and more detailed information may be obtained by the Assessor’s Office.

Clause 18 Hardship Exemption Form

Clause 22, 22A, 22B, 22C, 22D, 22E, 22F: Disabled VeteransPlease note that there are a variety of Veteran Exemptions available. To see a list of complete guidelines you may refer to www.mass.gov/doc/qualifying-veterans 

Please note for first time applicants we require:
1.  DD-214
2. Percentage/Disability Letter from VA. If you are 100% disabled we require an updated letter every year

VETERAN 22 22A-22F Exemption Form

Clause 37A: Blind Person
For this exemption, please provide an annual certification of blindness, from the Massachusetts Division of the Blind. 

Clause 37A Blind Exemption Form

Clause 41A: Senior Deferral1.  Are 65 or older
2.  Owned and occupied the property as your domicile
3.  Owned and occupies any property in Massachusetts as your domicile for at least 5 years
4.  Lived in Massachusetts for at least the prior 10 years
5.  Annual income not more than $20,000
 
*First time applicants must notify The Board of Assessor’s if the property has a mortgage. 
*If there is a mortgage on the property, the bank must approve entry into the deferral program. Once that is in place the applicant must sign a lien to be processed with Norfolk County Registry of Deeds.

41A Senior Deferral Exemption Form

Clause 41C: Seniors -age 65 or overFor this exemption, please bring or mail the following information to the Assessors Office together with the application:

1. A copy of your last Federal and State tax return or complete form 4506-T if you do not file a tax return.
2. Income from all sources for prior calendar year including copies of Bank Statements as of July 1.
3. For retirement benefits from Social Security, bring in the statement you received from SS that shows the total figure of SS income you received for the prior year. 
4. For any other pensions and retirement allowances, wages, salaries and/or other income bring in a statement that shows the total for the prior year.  For interest and/or dividend income and any other receipts such as rent, capital gains, etc., statements or receipts must be brought in to verify such income.
5. Value of all assets owned on July 1st of the current year.  Please bring in documentation to verify all assets.

Clause 41 Exemption Form

PLEASE NOTE: Assets include savings accounts, checking accounts, CD’S, IRA’S, 401K’S, stocks, bonds, mutual funds, annuities, motor vehicles, second homes, etc., but do not include the value of your home (domicile).

If you have filed for Clause 17D in the past, but feel that you may qualify for a Clause 41C, please bring in the information requested for Clause 41C and the Assessor's Office will determine if you are eligible for the greater exemption.


For any additional questions about the Exemption process or forms please contact the Assessor's Office at 508-543-1212.