Property Tax Exemption -- Clause 22 (10%+ Disability)
Approximately $400 property tax exemption for veterans with 10%+ service-connected disability.
At a glance
- Benefit type
- Tax Benefits — Massachusetts
- Who it's for
- Veterans
- VA rating needed
- 10% or higher
- Estimated value
- $400 base ($800 if doubled under HERO Act 22J)
- Where it applies
- Massachusetts
- Last verified
- May 12, 2026
What is Property Tax Exemption -- Clause 22 (10%+ Disability)?
Property Tax Exemption -- Clause 22 (10%+ Disability) is a Massachusetts tax benefits benefit for veterans. Approximately $400 property tax exemption for veterans with 10%+ service-connected disability. Requires 10%+ VA disability rating. The listed value is $400 base ($800 if doubled under HERO Act 22J).
Who qualifies
- Requires 10%+ VA disability rating
- Massachusetts residency
Who is eligible
Eligibility
Veteran with 10% or more service-connected VA disability. Must own and occupy property as domicile as of July 1 of the tax year. Must have lived in MA for 6+ months before entering service, OR 5 consecutive years before filing. Application due April 1.
What Property Tax Exemption -- Clause 22 (10%+ Disability) covers
Covers
$400 base statutory exemption (MGL Ch. 59 §5 Cl. 22). Under HERO Act local options, municipalities may double the amount to $800 (Clause 22J) and/or annually CPI-adjust it (Clause 22I).
How to apply for Property Tax Exemption -- Clause 22 (10%+ Disability)
How to apply
Apply through your local assessor's office. Annual filing required.
Verified information & sources
Last verified: May 12, 2026
Official source: mass.gov
Compiled and fact-checked against the official source linked above. Benefit rules and dollar amounts change over time — always confirm current details at the official source before applying. A county Veterans Service Officer (VSO) is a free, accredited advocate who can review your eligibility and help you file at no cost.
Frequently asked questions about Property Tax Exemption -- Clause 22 (10%+ Disability)
Who qualifies for Property Tax Exemption -- Clause 22 (10%+ Disability)?▾
What VA disability rating do I need for Property Tax Exemption -- Clause 22 (10%+ Disability)?▾
How much is Property Tax Exemption -- Clause 22 (10%+ Disability) worth?▾
How do I apply for Property Tax Exemption -- Clause 22 (10%+ Disability)?▾
Where can I verify Property Tax Exemption -- Clause 22 (10%+ Disability)?▾
Other Massachusetts Tax Benefits
Military Retirement Pay Income Tax Exemption
Military retirement pay is fully exempt from Massachusetts state income tax.
Full retirement pay exemption
VA Disability Pension Income Tax Exemption
VA disability pensions are fully exempt from Massachusetts state income tax.
Survivor Benefit Plan Income Tax Exemption
SBP payments are fully exempt from Massachusetts state income tax.
Property Tax Exemption -- Clause 22A (Loss of One Limb/Eye)
For veterans who lost or lost use of one hand, foot, or eye in service. Approximately $750 property tax exemption.
$750 base ($1,500 if doubled under HERO Act 22J)
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