Exemptions Offered

What Types of Exemptions (Reduction From Real Estate Taxes) Does the Town of Hingham Offer?


A variety of exemptions are available under Massachusetts Law to reduce property tax obligations for certain qualifying taxpayers:
  • Elderly persons
  • Blind persons
  • Disabled veterans
  • Surviving spouse or orphaned minor child
  • Widow or orphaned minor of police officer or fire fighter
  • Extreme hardship
  • Community Preservation Act exemption
Exemptions are distinguished from abatements in that exemptions refer to the person while abatements refer to the property.

Qualifying Date


The qualifying date is July 1, the first day of the fiscal year. When the third quarter actual tax bill is sent to taxpayers in late December, applications are due within 90 days of the postmark date.

Because of the number and complexity of exemptions, the following table is intended only to give you a general idea of what is available. If you have the slightest suspicion you may be eligible or have any questions, call the Assessor's Office to discuss details!

Note: That certain income limits include deductions (Clause 41D) and asset limits do not include the value of owner occupied condominiums, and 1,2,3 family houses. Certain exemption applications will require a copy of the tax forms filed in the last calendar year, or a statement indicating that the applicant(s) does not file tax forms. The number of owners of the property also falls into the review of qualification, which may mean non-eligibility of the exemption, a pro-rated, or a full exemption.

Two Owners


Also, in certain conditions, if two or more persons, whether or not related or married, own a single parcel and each qualifies for a different exemption, each would be entitled to receive the exemption for which he or she qualifies.

Ownership & Occupancy


An additional qualification for most exemptions is the ownership and occupancy of the property. In most cases, the applicant must have owned and occupied real estate property in Massachusetts for five years (and owned and occupied the present property on July 1 in the year of application), and Massachusetts must have been the applicant's place of domicile for the preceding ten years.

Community Preservation Act Exemption


The next 2 exemptions are for elderly and low income families. If a family qualifies for this exemption they will pay no surcharge tax for the CPA. To qualify for this exemption your income must be below certain levels and you must complete an application including a copy of your most recent years tax return. The income qualification is from all sources and you must have income levels below what is shown in the table below. This surcharge will appear on the January tax bill. You must file an application for the exemption by April 1, 2017.

Income Limits

Number in Family Elderly Income Limit Low Income Limit
1 $72,380 $57,904
2 $82,720 $66,176
3 $88,290 $74,448
4 $98,100 $82,720
5 $105,948 $89,338

Clause Exemption Amounts

Clause Basic Qualifications Maximum Income Maximum Assets Exemption Amount
17E Age 70 or older
None $43,889 $284
41D Age 70 or older-single
$21,625 $43,889 $1,000
41D Age 70 or older-married
$32,436 $60,347 $1,000

Veterans Exemption Amounts

Clause Basic Qualifications Maximum Income Maximum Assets Exemption Amount
22 10% disability or Purple Heart
None None $400
22A Loss of foot, hand, or eye
None None $750
22B Loss of 2 limbs or eyes
None None $1,250
22C Special adapted housing
None None $1,500
22D Surviving spouse of soldier who
​died in combat zone
None None 100%
22E 100% disability / 100% service
None None $1,000
22F Paraplegic due to war injury
None
None 100%

Other Exemption Amounts

*There are several different qualifications.
Clause Basic Qualifications Maximum Income Maximum Assets Exemption Amount
37A Legally blind
None None $500
17E Surviving spouse or orphaned minor child
None $43,889 $284
18 Extreme Hardship
None* None* Deferral of taxes

The Tax Deferral Program


Many retired homeowners feel "house-rich and income-poor". Property taxes constitute a serious financial burden, which can even force the sale of the home. Hingham offers a tax deferral program, which enables owners to defer payment of up to 100% of annual Property taxes. Deferred taxes accumulate with simple interest at 1% as a lien on the property until it is sold or the owner(s) has deceased.  You must be 65 years of age as of July 1, 2017.  Your gross receipts must be $57,000 or less.  You must own and occupy your home as of July 1, 2017.  You must have owned a property in MA for 5 years and domiciled in MA for the past 10 years. 

Attention: Owners of Property in Trust!!


Trust ownership arrangements may affect qualification for a statutory exemption. As a general rule, an applicant must be a trustee and a beneficiary and submit:
  • A copy of a recorded trust instrument, including amendments;
  • A copy of the schedule of beneficiaries.
Consult your attorney if these requirements affect you!

An Additional Alternative: the Property Tax Work-off Program


The Board of Selectmen began and Town Meeting adopted the state initiative called the Property Tax Work-Off Program, a program to permit older residents to reduce property taxes by up to $1,000 per year by volunteering for the Town. Please contact the Senior Center for details.