Full Text
PERSONAL EXEMPTIONS FY2026 Applications September – April 1st. CLAUSE STARTING UP TO *INCOME RESTRICTIONS FOR 41C & 41A DEFERRAL SINGLE = $33,096 MARRIED = $40,328 *ASSETS RESTRICTIONS FOR 41C SINGLE = $57,985 MARRIED = $71,458 *ASSETS RESTRICTIONS FOR 17D = $82,839 CPA EXEMPTION = Low income persons of any age or Low to Moderate income seniors 60 years of age or older as of January 1st, 2025. Income requirements based on 2024 income. STEP PROGRAM FOR SENIORS = For persons 65yo or older by January 1st, 2025. Must have filed and been granted a 2024 MA State Tax Form Schedule CB (Circuit Breaker). Council Vote every 3 years starting in 2020. (Exemption is equal to half of what was granted on line 17 on Schedule CB or line 44 on Form 1) SENIOR WORK-OFF PROGRAM = Contact the Council on Aging for information regarding the senior volunteer property tax work off program. CITY OF SALEM, MASSACHUSETTS ASSESSING DEPARTMENT 93 WASHINGTON STREET – ROOM 6 SALEM, MA 01970 TEL. (978) 619-5608 FAX (978) 744-2069 [EMAIL REDACTED] DIRECTOR OF ASSESSING STEPHEN CORTES BOARD OF ASSESSORS RICHARD JAGOLTA, JR ROBERT MILLERICK TINA ZELANO WIDOW/MINOR/ ELDERLY (70yo+) 17D (assets qualifying restrictions. See below for FY26 change) $398.00 (*Changes every year with MA State – COLA) $796.00 ELDERLY (65yo+) CPA automatic deducted 41C (income & assets qualifying restrictions. See below for FY26) $500.00 $1,000.00 BLIND 37A (certified as legally blind by the Division of the Blind) $500.00 $1,000.00 WIDOW OR MINOR CHILD OF POLICE OR FIREFIGHTER 42 & 43 (Surviving spouses who remain unmarried & minor children of police and fire officers killed in the line of duty) TOTAL EXEMPTION DISABLED VETERANS: (or deeded spouse’s parcel 22 (10%-90%) Disabled or Purple Heart recipient $400.00 $800.00 with 22 & 22D remaining unmarried) 22A (loss of 1 hand/foot/eye or Medal of Honor/Service Cross recipients or prisoners of war) $750.00 $1,500.00 22B (loss of both hands/ feet/ sight or 1 hand & foot) $1,250.00 $2,500.00 22C (total disability & qualify for specially adapted housing) $1,500.00 $3,000.00 22E (certified 100% Disabled) disability % letter due every year $1,000.00 $2,000.00 22F (paraplegic or 100% Disabled due to service-connected blindness) TOTAL EXEMPTION GOLD STAR PARENT 22H TOTAL EXEMPTION SURVIVING SPOUSE 22D TOTAL EXEMPTION until remarried