Town of Marblehead – Property Tax Relief / Personal Exemptions

The Town of Marblehead offers property tax exemptions designed to provide financial relief to residents who meet specific statutory criteria. These exemptions are authorized under Massachusetts General Laws, Chapter 59, Section 5, and must be applied for annually.

A Clause Exemption provides a partial or full reduction in property taxes owed but does not alter the assessed value of the property. Exemptions are available for seniors, veterans, legally blind individuals, surviving spouses or minor children of certain public safety personnel, and other qualified applicants.

Applications must be submitted to the Marblehead Assessor’s Office along with all required supporting documentation. The Board of Assessors is obligated to grant exemption if all statutory requirements are satisfied and proper documentation is provided.

General Information

• Application Deadline: April 1, or within 3 months of the actual mailing of the tax bill, whichever is later.
• Application Forms: Must be completed on official forms obtained from the Assessor’s Office.
• Annual Filing: Exemptions must be applied for each fiscal year they do not carry forward automatically.
• Supporting Documentation: Copies (not originals) of required documents must be submitted. First-time applicants must include a copy of government-issued identification.
• Ownership & Domicile: Unless otherwise noted, the applicant must own and be domiciled in the property as of July 1.
  • Domicile is defined as the principal and legal home where family, social, civic, and economic life is centered and to which the applicant intends to return. Only one domicile is recognized.
• Properties Held in Trust: Applicants must be both trustee and beneficiary as of July 1. Required documentation includes:
  • Complete trust document and amendments
  • Schedule of beneficial interests
  • List of beneficiaries

Exemptions

Clause 37A-Legally Blind

• Eligibility: Must own and occupy the property as of July 1, 2025.

Required Documentation:

• Certificate of blindness from the Massachusetts Commission for the Blind or an attending physician

Clause 17D – Senior Citizens

Eligibility: Available to:

• Applicants age 70 or older, or
• Surviving spouses of any age, or
• Minor children of deceased owners
• Must have owned and occupied the property for 5 consecutive years.

Required Documentation:

• Income tax returns
• Bank statements
• Birth certificate (or other proof of age)
• Death certificate, if applicable

Clause 41C – Elderly Low-Income Seniors

• Eligibility: Age 65 or older as of July 1.
• Must have resided in Massachusetts for at least 10 years and owned and occupied the property for 5 years.
• Required Documentation:
  • Income tax returns
  • Bank statements
  • Birth certificate

Clause 41A – Senior Tax Deferral

• Eligibility: Age 65 or older, meeting income and asset limits set by statute or local adoption.
• Taxes are deferred, not forgiven, and become due upon sale of the property or death of the applicant. Interest accrues at the statutory or locally adopted rate.

• Income tax returns
• Bank statements
• Birth certificate
• Copy of ID

Note: Assets include: savings, checking, CDs, IRAs, 401(k)s, stocks, bonds, mutual funds, annuities, money market accounts, income properties, second homes, vehicles, boats, and large construction equipment. Assets do not include: the value of the primary residence (up to a 3-unit home).

Income includes: wages, retirement income, Social Security, rental income, interest, dividends, capital gains, unemployment, disability, public assistance, alimony, child support, lottery winnings, and insurance proceeds.

Resources :

• DLS TAXPAYER’S GUIDE TO LOCAL PROPERTY TAX EXEMPTIONS
• Senior Exemptions for Surviving Spouses and Minor Children(of deceased parent)

Veterans’ Exemptions

Resources : Guide to Personal Property Tax Exemptions for Veterans

Clause 22 – Disabled Veterans, Purple Heart Recipients, or Surviving Spouses

• Eligibility: Veteran with at least 180 days of active service, unless discharged sooner due to service connected disability; surviving spouses of qualifying veterans.
• Disability rating: 10–100%.
• Required Documentation:
  • DD-214 (discharge papers)
  • VA certification verifying disability

Clause 22E – 100% Disabled / Unemployable Veterans and Surviving Spouses

• Required Documentation:
  • DD-214
  • VA certification

Clause 22F – Paraplegic or 100% Blind Veterans, or Surviving Spouses

• Exemption: Full property tax exemption.
• Required Documentation:
  • DD-214
  • VA certification

Clause 22D – Surviving Spouse of Service Member Killed in a Combat Zone

• Exemption: Full property tax exemption.
• Eligibility: Surviving spouse who remains unmarried, owns, and occupies the property.
• Required Documentation:
  • DD-214, if applicable
  • Official documentation of death in combat zone
  • Proof of marriage
• Guidance:  Surviving Spouse exemptions

Clause 22H – Gold Star Parents

• Eligibility: Parents of service members who died while on active duty; may be applied jointly or individually.
• Required Documentation:
  • DD-214
  • Proof of relationship (birth certificate, death certificate)
• Guidance: 

Important Notes

• Annual Filing Required: Exemptions must be applied for each fiscal year.
• Burden of Proof: The applicant must demonstrate eligibility with proper documentation.
• Effect: Exemptions reduce property tax owed, but do not alter the assessed property value.
• Legal Authority: All qualifications are set forth in Massachusetts General Laws, Chapter 59, Section 5, and implementing DOR guidance.