Personal Exemptions, Abatements & Other Forms

Personal Exemption Information

Exemptions Deadline for FY26 is April 1, 2026

HERO Act:

The City of Lynn is excited to announce an increase in property tax exemptions for Veterans with service-connected disabilities. This initiative reflects the City’s ongoing commitment to honoring the sacrifices made by those who have defended our nation.

Thanks to the passage of the HERO Act, municipalities can now double property tax exemptions and/or adjust them for inflation or implement both changes by opting in to the local option. At the request of the Mayor, and with support from the Director of Veterans Services and the Board of Assessors, the Lynn City Council unanimously voted to adopt both provisions. This means that not only will the exemptions be doubled, but there will also be a yearly cost-of-living adjustment.

Effective Fiscal Year 2026, eligible Veterans residing in Lynn will receive the following exemption amounts:

Current Year
22 $ 823 22E $2,058 22C $3,087

The information provided outlines the most common exemptions. Additional exemptions might be applicable. Qualifications set by the Massachusetts Department of Revenue include a service-connected disability rating certified by the U.S. Department of Veterans Affairs.

Effective immediately for MV Excise tax due to implementing the HERO Act: An Act Honoring, Empowering, and Recognizing our Servicemembers and Veterans"

• Eligibility will be based on a disability determination by the U.S Department of Veteran Affairs (VA), and not the RMV’s Medical Advisory Board.
• Veterans will qualify for a motor vehicle excise tax exemption if the VA determines they have a 100% disability rating or deems them unemployable due to their service-connected disability.
• Eligibility criteria for a disabled veteran plate remains unchanged.

Please contact the Assessors at [email protected] or 781-586-6702 for more information

FY26 Personal Exemption Info.pdf

Updated July 2025

Personal Exemption Forms and Information

Seniors over 70 years of age Clause 17D or 41C

Seniors Application

Senior Taxpayer's Guide to Local Property Tax Exemptions

Online Filing Now Available Here

Clause 17D – Exemption Amount: $212 per year Assets Limits: $82,839

Applicant must be 70 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).
Excluding the property’s value (if three units or less), the applicant’s total estate as of July 1, 2025, cannot exceed $82,839. Certain additional assets are also excluded. If the property has more than three units, part of the property’s value will be included in the total estate, generally disqualifying the applicant.

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

The applicant must be 70 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 have been a resident of Massachusetts since July 1, 2015 (10 years). Generally, the applicant must be the sole owner of the property or own it solely with their spouse to qualify. (It is possible to receive a partial exemption if an owner is other than the spouse, but that person must meet the income and asset limits.)
Excluding the property’s value (if three units or less), the applicant’s total estate, as of July 1, 2025, cannot exceed $62,431 if married or $58,269 if single.
Certain additional assets are also excluded. If the property has more than three units, part of the property’s value will be included in the total estate, generally disqualifying the applicant. (Any owner, not the spouse, must also meet this limit.)
Gross receipts (income) for calendar year 2024 cannot exceed $40,473 if married or $33,112 if single. If not receiving income, these limits will be lower. (Any non-spouse owner must also meet this limit.)

Disabled Veterans (Clauses 22, 22A, 22B, 22C, 22D, 22E, Paraplegic) Exemption Amount: $823-full tax bill

Veterans Application

Veteran Taxpayer's Guide to Local Property Tax Exemptions

There are various options, too numerous to list here. In general, exemptions are available for any veteran, spouse, or surviving spouse who lived in Massachusetts at least six months before enlisting or has lived in Massachusetts since July 1, 2025 (or for the one year preceding his death if deceased) and

A. Had the disability as of July 1, 2025, (or had at death) at least a 10% service-connected disability, or
B. Died due to injury or disease suffered while on active duty.
C. Awarded a Purple Heart, a Congressional Medal of Honor, or one of the service crosses, provided the applicant owns and is domiciled (along with the veteran if the applicant is a spouse) in the property. For disabled veterans, the previous requirement that a disability incurred during wartime service has been removed.

Widows, Widowers & Minors with a Deceased Parent (Clause 17D) - Exemption Amount: $212 per year

Surviving Spouse and Minors Application

Surviving Spouses Taxpayer's Guide to Local Property Tax Exemptions

Asset Limits: $82,839

Applicant must be a widow, widower, or minor with a deceased parent as of July 1, 2025.
Excluding the property’s value (if three units or less), the applicant’s total estate as of July 1, 2025, cannot exceed $82,839.
Certain additional assets are also excluded. If the property has more than three units, part of the property’s value will be included in the total estate, generally disqualifying the applicant.

Blind Persons (Clause 37A) Exemption Amount: $500 per year

Blind Persons Application

Legally Blind Persons Taxpayer's Guide to Local Property Tax Exemptions

Must provide a certificate from the Commission for the Blind establishing blindness as of July 1, 2025.
In the first year only, a letter from a doctor establishing that the applicant meets the state eligibility standard for blind status may be substituted.

Financial Hardship- Military- Age and Infirm Application

For the exemption, a person must meet the requirement that he cannot meet his tax obligation due to age, infirmity, and financial hardship (all three are required to qualify). If the taxpayer is over 65, the Board’s policy is not to grant a hardship exemption if the person otherwise qualifies for deferral of their taxes. For the deferral, the property owner must be unable to meet his tax obligation due to financial hardship or his military status being changed to active duty (excluding original enlistment), provided such person has been domiciled in the commonwealth since July 1, 2015.

Senior Tax Deferral (Clause 41A) Exemption Amount: Taxes are deferred at 5% simple interest

Tax Deferral Application

Applicant must be 65 as of July 1, 2025.
Must have been a resident of Massachusetts since July 1, 2015 (10 years) and owned and been domiciled in the property or another property in Massachusetts for five years.
If a surviving spouse, the ownership requirement does not apply, provided he inherited the property and is otherwise qualified.
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. Taxes are currently deferred at the rate of 5% simple interest.  The taxpayer agrees with the City to repay the City with interest if he sells the property or to have his estate repay the City with interest upon his death.
A lien is recorded to protect the City. Any joint owner or mortgagee must provide a written agreement to allow the deferral.