Property Tax Exemption -- Clause 22E (100% Disability)
Approximately $1,000 property tax exemption for veterans with 100% service-connected disability.
At a glance
- Benefit type
- Tax Benefits — Massachusetts
- Who it's for
- Veterans
- VA rating needed
- 100% or higher
- Estimated value
- $1,000 base ($2,000 if doubled under HERO Act 22J)
- Where it applies
- Massachusetts
- Last verified
- May 12, 2026
What is Property Tax Exemption -- Clause 22E (100% Disability)?
Property Tax Exemption -- Clause 22E (100% Disability) is a Massachusetts tax benefits benefit for veterans. Approximately $1,000 property tax exemption for veterans with 100% service-connected disability. Requires 100%+ VA disability rating. The listed value is $1,000 base ($2,000 if doubled under HERO Act 22J).
Who qualifies
- Requires 100%+ VA disability rating
- Massachusetts residency
Who is eligible
Eligibility
Veteran with 100% service-connected VA disability rating. Must own and occupy as domicile.
What Property Tax Exemption -- Clause 22E (100% Disability) covers
Covers
$1,000 base statutory exemption (MGL Ch. 59 §5 Cl. 22E). Under HERO Act local options, municipalities may double the amount to $2,000 (Clause 22J) and/or annually CPI-adjust it (Clause 22I).
How to apply for Property Tax Exemption -- Clause 22E (100% Disability)
How to apply
Local assessor's office. Annual filing.
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 22E (100% Disability)
Who qualifies for Property Tax Exemption -- Clause 22E (100% Disability)?▾
What VA disability rating do I need for Property Tax Exemption -- Clause 22E (100% Disability)?▾
How much is Property Tax Exemption -- Clause 22E (100% Disability) worth?▾
How do I apply for Property Tax Exemption -- Clause 22E (100% Disability)?▾
Where can I verify Property Tax Exemption -- Clause 22E (100% 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 22 (10%+ Disability)
Approximately $400 property tax exemption for veterans with 10%+ service-connected disability.
$400 base ($800 if doubled under HERO Act 22J)
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