Exemptions
Massachusetts General Laws provide for a reduction of the tax for property owned and occupied by individuals who meet certain exemption qualifications. The City of Chicopee may grant exemptions to homeowner-occupants who are:

• Blind
• Elderly taxpayers with documented extreme hardship
• Elderly
• Surviving spouses of deceased taxpayers
• Veterans with service-connected disabilities

• Each applicant must apply and qualify each year.
• Exemptions are not automatic.
• Filing an application does not mean you can postpone the payment of your tax bill.
• Information given to the Board of Assessors must be certified with the signature of the applicant under the penalties of perjury.
• The qualifying date is July 1 of the fiscal year.

Assessors do not decide who is entitled to relief through exemption. They must follow the state laws.

Available Exemptions
Clause 41D - Elderly Exemption
The exemption amount for a qualified senior citizen is $500.

1. Must be over 65 years old as of July 1 of tax year.
2. Must have been continuously domiciled in Massachusetts for the 10 years preceding the application and
3. Must have owned and occupied property for 5 years and must have occupied the property as of July 1 of the tax year.
4. Must contact the Assessors' Office for the income and asset limits as they are subject to change annually.

Clause 17C 1/2 - Elderly Citizens, Surviving Spouse, Minor Child The exemption amount is $175.

• Must be over 70 years of age as of July 1 of tax year or be a surviving spouse or surviving minor child.
• Must have owned and occupied the property for 10 years.
• Must have a whole estate (less the domicile value) of less than $40,000. Income is not considered.

Disabled Veteran
Clauses 22, 22A, 22B, 22C, 22D, and 22E of Section 5 of Chapter 59 provide exemptions to certain veterans and their spouses, surviving spouses or surviving parents. The exemption amount varies according to the degree of disability as determined by the Veterans Administration or the branch of service from which separated.

A veteran must have been domiciled in Massachusetts 6 months prior to entering the service or have been a Massachusetts resident for at least 5 consecutive years after discharge prior to filing for exemption.

Please contact the Assessors' Office for more detailed information as each clause has its own guidelines.

Clause 56 - National Guard and Military Reservists Abatement

• Abatement amount $1,000
• Applicable during Fiscal year 2015 and 2016

• Applicant must be member of the Massachusetts National Guard or Military Reservists who is, or was on active duty and serving in a foreign country, may receive a reduction of their real estate taxes. They must have served at any time between July 1, 2014 through June 30, 2016.
• In the absence of the member, a spouse or other person (with durable power of attorney) may file the application.
• Under this program, the qualifying member may earn a real estate tax abatement in the amount of $1,000 for the fiscal year in which they served.
• The guard member or reservist must be the assessed owner of the property as of July 1st of the fiscal year in which the abatement is sought.
• The member must be able to provide the Board of Assessors with a copy of their certified orders and a letter of deployment dates signed by the unit commander.
• The member must file within 30 days from the date of mailing of the tax bills on the special National Guard and Military Reservists Abatement form. The assessors have discretion to extend this deadline for cause and under the service members Civil Relief Act.
• The member must apply to the assessors each fiscal year for which an abatement is sought.

Clause 18 - Age and Infirmity, Extreme Financial Hardship

• Exemption amount varies

An applicant must be aged and infirm and impoverished in order to be eligible for this exemption. All 3 must be fulfilled in order for a hardship to be granted. To qualify, the applicant must present evidence to the Board of Assessors that corroborates the individual's inability to pay the assessed taxes as well as documentation on the individual's infirmity and the individual's age. Household income and other family resources are reviewed.

Clause 37A - Blind Persons
Exemption amount is $500.

1. Must be a legal resident of Massachusetts.
2. Must own and occupy the property as their domicile.
3. Must file Certificate from the Commission for the Blind attesting to a condition of legal blindness.
4. There is no income or asset requirement.

Clause 41A - Tax Deferral

• Tax amount varies.

A taxpayer who qualifies may defer payments of all or a portion of the taxes each year at 4% interest, provided the deferred taxes and accrued interest do not exceed 50% of the applicant's proportional share of the fair cash value of the property.

To qualify:

• Taxpayer must be 65 years of age as of July 1 of the tax year.
• Taxpayer must have had a domicile or legal residence in Massachusetts for the preceding 10 years.
• Taxpayer must have owned and occupied the subject property or other real property in the Commonwealth as a domicile for at least 5 years.
• Whole estate (less the value of the home) cannot exceed $49,000 if single or married.