Personal Exemptions

You may be eligible to reduce a portion of the taxes assessed on your domicile if you meet the qualifications for one of the personal exemptions allowed under Massachusetts Law. Qualifications vary, but generally relate to age, ownership, residency, disability, income or assets. You may be eligible for an exemption if you fall into any of the following categories: blind; U.S. veteran with a service connected disability of 10% or more; surviving spouse; minor child of deceased parent; or a senior citizen age 65 and older.

Your application must be filed annually with the Manchester Board of Assessors no later than 90 days from the date of mailing of the actual (third quarter) tax bill. This deadline cannot be extended or waived by the assessors for any reason. If your application is not timely filed, you lose all rights to an exemption and the assessors cannot by law grant you one. An application is filed when received by the assessors.
The following is a brief explanation of the exemptions Manchester has.
  1. Clause 37A – Blind Persons

    The amount of this exemption if $500. For eligibility, an individual must satisfy the following requirements. The first year an exemption is sought, proof of blindness in a letter from a reputable physician certifying blindness in accordance with the specification of the Commission for the Blind is acceptable.

  2. Clause 22 – Qualifying Veterans

    The amount of this exemption varies between $400 and total exemption, depending upon the wartime service connected disability.

  3. Clause 17E – Surviving Spouse,

    The amount of this exemption is $175. For eligibility, a surviving spouse or a minor with a parent deceased who owns and occupies the property as his domicile as of July 1st of the tax year.

  4. Clause 41D – Elderly Persons

    The amount of this exemption is $1,000. For eligibility, an individual must be 65 years or older as of July 1st of the tax year.

  5. Clause 41A – Deferral

    Unlike an exemption which discharges a tax obligation, Clause 41A permits an elderly taxpayer to postpone payment of property taxes.