An exemption is a release or discharge from the obligation to pay all or a portion of a local property tax. Personal exemptions are a reduction in taxes in accordance with certain qualifications set forth in Massachusetts General Laws. The burden is on the applicant to prove that they meet the statutory requirements of the exemption provision.

Applications must be received no later than April 1st of each year for the current fiscal year. Exemptions are granted on a fiscal year basis and applicants must file an application each year.  

Click here for Community Preservation Act (CPA) Exemptions

Personal Statutory Exemptions

• Blind - Clause 37A
  • Applicants must meet the following requirements to be eligible for a Clause 37A (Blind) Exemption
    1. Must own & occupy as of July 1st of that tax year
    2. Applicants must provide certificate of blindness from the Massachusetts Commission of the Blind.
  • Informational Brochure
  • Exemption Application
• Elderly - Clause 41C
  • Applicants must meet the following requirements to be eligible for a Clause 41C (Elderly) Exemption
    1. Must be 70 years of age or older on or before July 1st of the tax year.
    2. Must own & occupy as of July 1st of that tax year; must have continuously domiciled in Massachusetts for ten (10) years prior to application; Must have owned the property for the preceding five (5) years. 
    3. Cannot exceed Income Limit (adjusted FY23): $22,709 Single; $34,062 Married.
    4. Cannot exceed Asset Limit (adjusted FY23): $45,417 Single; $62,448 Married.
  • Informational Brochure
  • Exemption Application
• Surviving Spouses or Minor Children - Clause 17D
  • Applicants must meet the following requirements to be eligible for a Clause 17D Exemption
    1. Must own & occupy as of July 1st of that tax year.
    2. Cannot exceed Asset Limit (adjusted FY23): $45,417.
    3. Elderly applicants must be 70 years of age or older prior to July 1st and owned the property for at least five (5) years.
    4. Surviving spouse applicants must provide a death certificate for the deceased spouse prior to July 1st (first time applicants only).
    5. Minor child applicants must provide a birth certificate.
  • Informational Brochure
  • Exemption Application
• Veterans - Clauses 22+
  • Applicants must meet the following requirements to be eligible for a Clause 22 (Veteran) Exemption
    1. At least ten percent (10%) service connected disability rating.
    2. Must own & occupy as of July 1st of that tax year; Also must have domiciled in MA six (6) months prior to enlistment or two (2) years prior to application.
    3. Applicants who are rated one hundred percent (100%) disabled must provide certificate of disability from the Veterans Administration each year they apply.
    4. First time applicants must provide DD-214 and certificate of disability from the Veterans Administration.
  • Informational Brochure
  • Exemption Application
  • Blind Veteran Exemption Application

Personal Statutory Deferrals

• Financial Hardship - Clauses 18 & 18A
  • Deferral Application
  • Activated Military, Age & Infirmity
• Elderly - Clause 41A
  • Applicants must meet the following requirements to be eligible for a Clause 41A (Elderly) Deferral
    1. Must own & occupy as of July 1st of that tax year; Also must have owned the property for the preceding five (5) years.
    2. Must be 65 years of age or older on or before July 1st of the tax year.
    3. Cannot exceed Income Limit (adjusted FY23): $45,417.
  • Informational Brochure
  • Deferral Application

Please call the Assessor at (978) 433-0322 or email assessors@town.pepperell.ma.us for details on any of these programs.

Exempt Properties

• Charitable & Religious Organizations 
  • Informational Brochure
  • Form 1B-3
  • Form 3 ABC