Statutory Exemptions Offered by the Town of Andover
Clause 41C
Requirements:
- Must be at least 70 years old on or before July 1st.
- Must have owned and occupied the property on July 1st. Additionally, you must have been continuously domiciled in Mass. for the ten years preceding the application and have owned and occupied the property or other property in Mass. for five years.
- Annual gross receipts (income) cannot exceed:
$20,000 if you are single
$30,000 if you are married - Whole estate (not including the value of your home unless the home
is four apartments or more) cannot exceed:
$40,000 if you are single*
$55,000 if you are married*
*This amount includes all money in checking or savings accounts, CD’s, mutual funds, stocks or bonds, etc.
Documentation Required:
Birth certificates, death certificates, evidence of home ownership and occupancy, and income tax returns.
Exemption Amount:
Initial amount is $1,000.00 per year.
Maximum amount is $2,000.00 per year
Clause 17D
Requirements:
- Either, a surviving spouse who owns and occupies the property as their residence. The applicant must have been a surviving spouse on or before July 1st.
- Or, a person 70 years or over who has owned and occupied the property as their residence for at least five years. The applicant must have been 70 years old on or before July 1st.
- Or, a minor child of deceased parents.
- Whole estate (not including the value of your home unless the home
is four apartments or more) cannot exceed:
$40,000*
*This amount includes all money in checking or savings accounts, CD’s, mutual funds, stocks or bonds, etc. and the value of automobiles and other real estate owned by the applicant.
Documentation Required:
Birth certificates, death certificates, evidence of home ownership and occupancy, and income tax returns.
Exemption Amount:
Initial amount is $175.00 per year.
Maximum amount is $350.00 per year.
Clause 41A (Tax Deferral)
Requirements:
- Must have owned and occupied the property on July 1st,
- Must have been domiciled in Massachusetts for the preceding ten years,
- Must have owned and occupied real estate in Massachusetts as your domicile for at least five years,
- Must have gross receipts from all sources in preceding year not exceeding $40,000.
If jointly owned with spouse:
You must be 65 years of age on or before July 1st.
If single owner or joint owner with person(s) other than spouse:
You must be 65 years of age on or before July 1st.
Documentation Required:
Birth certificates, death certificates, evidence of home ownership and occupancy, and income tax returns.
Exemption Amount:
The entire tax bill may be deferred with certain long-term limitations (the total amount cannot exceed 50% of the value of your property). This deferred amount incurs interest at 5%, payable with the deferred amount on release of a lien filed against your property.
Other Exemptions
The following is a list of other statutory exemptions offered by the Town of Andover. If you think you qualify for any of the exemptions offered, please contact the Assessors’ Office at (978)-623-8265, Monday thru Friday, between 8:30 a.m. and 4:30 p.m.
Clause 22 — Veterans
Applicants must certify through the Veterans Administration at least a 10% disability connected with war service.
Exemption Amount:
Initial amount is at least $400.00 per year.
Maximum amount is at least $800.00 per year.
Clause 37—Blind Persons
Applicants must be declared legally blind as of July 1st and provide proof by a certificate issued by the Massachusetts Division of the Blind.
Exemption Amount:
Initial amount is $500.00 per year.
Maximum amount is at least $1,000.00 per year.
General Information About Exemptions
All exemptions require that you own and occupy the property for which the exemption
is sought.
All exemptions are filed and awarded on an annual basis.
Persons occupying under a “life estate” agreement are eligible for exemptions.