City of Lynn

Eligibility for Statutory Personal Exemptions Fiscal Year 2026

Here are the exemption options for Lynn taxpayers and their eligibility requirements. Please note that additional conditions may not be listed here. However, Massachusetts General Law requires that all requirements be met without exception.

The assessors will require appropriate documentation to verify eligibility.

FY26 Personal Exemption Info.pdf

Updated July 2025

General Requirements

• Filing Deadline: All exemptions listed below must be filed by April 1, 2026.

• Application Form: Use an approved form from the Assessing Department to complete your application.

• Ownership: Applicants must own and be domiciled in the property as of July 1, 2025.

• Life Estate: If a person holds a life estate in a property, they are considered the owner for exemption purposes.

• Trust Ownership: If the title to the property is held in trust, the applicant must:

  • Be both a trustee and have a sufficient beneficial interest as of July 1, 2025, to qualify.

  • For Veteran Exemptions, only a sufficient beneficial interest is required.

• Additional Qualifications: Applicants must meet all other relevant qualifications by July 1, 2025.

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Seniors Over 70 Years of Age

Clause 17D or 41C

Clause 17D

• Exemption Amount: $212 per year

• Asset Limits: $82,839

• Eligibility Requirements:

  • Applicant must be 70 years old as of July 1, 2025 (if married, only the applicant must be 70).

  • Must have owned and occupied the property since at least July 1, 2020 (5 years).

  • The applicant’s total estate, excluding the property’s value (if three units or less), cannot exceed $82,839.

Clause 41C

• Exemption Amount: $1,000 per year (unless prorated for co-owners)

• Asset Limits:

  • Married: $62,431

  • Single: $58,269

• Income Limits:

  • Married: $40,473

  • Single: $33,112

• Eligibility Requirements:

  • Applicant must be 70 years old as of July 1, 2025 (if married, only the applicant must be 70).

  • Must have owned real estate in Massachusetts for at least five years and been a resident since July 1, 2015 (10 years).

  • Must generally be the sole owner of the property or own it solely with a spouse.

  • The applicant’s total estate, excluding the property’s value (if three units or less), cannot exceed:

    • $62,431 if married

    • $58,269 if single

  • Gross receipts (income) for 2024 cannot exceed:

    • $40,473 if married

    • $33,112 if single

Widows, Widowers & Minors with a Deceased Parent (Clause 17D)

• Exemption Amount: $212 per year

• Asset Limits: $82,839

• Eligibility Requirements:

  • Applicant must be a widow, widower, or minor with a deceased parent as of July 1, 2025.

  • The applicant’s total estate, excluding the property’s value (if three units or less), cannot exceed $82,839.

Senior Tax Deferral (Clause 41A)

• Exemption Amount: Taxes are deferred at 5% simple interest

• Eligibility Requirements:

  • Applicant must be 65 years old as of July 1, 2025.

  • Must have been a resident of Massachusetts since July 1, 2015 and owned property in Massachusetts for five years.

  • If you are the surviving spouse, you don't need to meet the ownership requirement. This applies if you inherited the property.

  • Gross receipts (income) cannot exceed $40,000 for 2024.

• A qualified taxpayer can elect to defer all or any part of the tax for the fiscal year and is still eligible for property tax exemptions.

• The taxpayer agrees to repay the City with interest if they sell the property or to have their estate repay the City upon their death.

• A lien is recorded to protect the City.

Disabled Veterans (Clauses 22, 22A, 22B, 22C, 22D, 22E, Paraplegic)

• Exemption Amount: $823 full tax bill

• Eligibility Requirements:

  • Veterans, spouses, and surviving spouses have several options if they lived in Massachusetts for at least six months before enlisting or since July 1, 2025. This also applies to those who lived there in the year before their death.

  • The veteran must have:

    1. A 10% service-connected disability as of July 1, 2025 (or at death).

    2. Died due to injury or disease suffered while on active duty.

    3. Awarded a Purple Heart, a Congressional Medal of Honor, or one of the service crosses.

Blind Persons (Clause 37A)

• Exemption Amount: $500 per year

• Eligibility Requirements:

  • Must provide a certificate from the Commission for the Blind establishing blindness as of July 1, 2025.

  • In the first year, a letter from a doctor can prove that the applicant meets the state’s blind status eligibility.

Hardship Exemption & Deferral (Clauses 18 & 18A)

• Exemption Amount: Taxes are deferred at 5% simple interest

• Eligibility Requirements:

  • Must meet all three requirements: age, infirmity, and financial hardship, to be unable to fulfill their tax obligation.

  • Taxpayers over 65 generally do not qualify for a hardship exemption if they qualify for a tax deferral.

  • No minimum age requirement.

  • Taxes may be deferred at a 5% simple interest rate for three consecutive years.

• The taxpayer agrees to repay the taxes with interest if they sell the property or to have their estate repay the City upon their death.

• Any deferred taxes must be repaid with interest in five equal installments over five years.

For more information, please call the Assessing Department at 781-586-6702.

THE FILING DEADLINE IS APRIL 1, 2026