Property Tax Exemption -- Clause 22D (Surviving Spouse of Service Death)

Surviving spouse (who has never remarried) of (1) military personnel, including members of the National Guard on active duty, who went missing in action during active duty and are presumed to have died, or (2) military personnel (including National Guard on active duty) or veterans who died as a proximate result of injuries sustained or illnesses contracted during active duty service. The surviving spouse must have lived in Massachusetts for at least 2 consecutive years before the tax year begins (or at least 1 consecutive year if the city or town has voted to accept that local option); if not, the deceased servicemember, guard member, or veteran must have been domiciled in Massachusetts for at least 6 consecutive months before entering the service. You must meet all eligibility requirements -- including ownership and occupancy of the property as your domicile -- as of July 1 of the tax year.

Full exemption from property taxes.

File an application for each fiscal year with the board of assessors in the city or town where the property is located. The application is due on April 1, or three months after the actual tax bills are mailed, whichever is later; by law assessors may not waive this deadline or act on a late application. Assessors may require documentation to establish eligibility, including evidence of residency, ownership, domicile, and occupancy, and certification of the service-connected death from the U.S. Department of Veterans Affairs or the branch of military service. Annual filing is required.