FAQs • Chicopee, MA • CivicEngage

Does a trust agreement affect my application for exemption?: When property is held in trust, legal title is separated from the beneficial or equitable interest. The person in whom legal title is vested, and to whom the property is ordinarily assessed, is the trustee. The holder of the right to enjoy the property is the beneficiary. Furthermore, the Supreme Judicial Court has ruled that the taxpayer, by placing their property in trust, voluntarily chooses to separate legal title and beneficial ownership. If you have retained full ownership, naming yourself as trustee and beneficiary, or by retaining a life estate, you may be eligible for an exemption.

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Property Tax Exemptions

1. Who can apply for exemption?: A taxpayer may file an application if they meet all qualifications for a personal exemption as of July 1. You may also apply if you are the administrator or executor of the estate of a person who qualified for a personal exemption as of July 1.

2. When can I file for exemption?: The Board of Assessors accepts exemption applications beginning in July. The deadline for all exemptions is April 1st of the following calendar year.

3. Can I apply for more than 1 exemption?: Generally, an applicant can receive only 1 exemption.

4. Can a husband and wife each receive the same exemption?: Generally, no. However, the Supreme Judicial Court has ruled that where two or more persons own and occupy the same domicile, if there is qualification under different exemption clauses, each owner would be entitled to his or her exemption. One should confirm their particular circumstance with the Assessor's Office.

5. I missed the exemption filing deadline. Can I still apply?: No. The deadline cannot be extended or waived by the assessors for any reason. If your application is not timely filed, you lose all rights to an exemption and the assessors cannot by law grant you one. An application is filed when received by the assessors.

6. I received an exemption last year. Must I reapply each year?: Yes. Each applicant must apply and qualify each year. The assessors will mail a renewal application in July. If, for any reason, you don't receive your application, you may stop by the Assessor's Office or you may call for another application.

Contact the Assessor's Office.

7. Do I need special documents to qualify for exemption?: Each exemption clause has its own set of requirements. You may be asked to provide documents such as your birth certificate, discharge papers from the armed services, a certificate from the Commission on Blindness, a death certificate and others to establish your eligibility. The assessors will advise you at the time of application.

8. I was denied an exemption. Why?: Filing an Application does not guarantee that one will receive aid. The statutory requirements of each exemption must be met to qualify.

9. Must I pay my taxes if I'm expecting to get an exemption?: Yes. Filing an exemption application does not stay the payment of your taxes. Failure to pay taxes may subject you to interest charges and collection action. You should pay the tax bill. If an exemption is granted and you have already paid the entire year's tax as exempted, you will receive a refund of any overpayment.

10. Which assets must I declare?: When declaring assets, stocks, bonds, certificates of deposit, bank accounts, etc., must be declared. If the person has a joint bank account with another person, the total money in the account must be declared since either joint owner has access to all of the money in the account.

11. I transferred my property to my children but retained a life estate. Am I still eligible for the elderly exemption?: A life tenant who meets all statutory requirements is eligible for an elderly exemption. The Supreme Judicial Court has ruled that a life tenant has sufficient interest in the property to meet the ownership requirement. Further, the property taxes are to be assessed to the owner of the life estate under Massachusetts General Law (MGL) Chapter 59, Section 11 of the General Laws.

View MGL Chapter 59, Section 11.

12. Does a trust agreement affect my application for exemption?: When property is held in trust, legal title is separated from the beneficial or equitable interest. The person in whom legal title is vested, and to whom the property is ordinarily assessed, is the trustee. The holder of the right to enjoy the property is the beneficiary. Furthermore, the Supreme Judicial Court has ruled that the taxpayer, by placing their property in trust, voluntarily chooses to separate legal title and beneficial ownership. If you have retained full ownership, naming yourself as trustee and beneficiary, or by retaining a life estate, you may be eligible for an exemption.

13. I received a surviving spouse exemption for many years. I am now remarried. Do I still qualify for the exemption?: No. A person who remarries loses their status as a surviving spouse for purposes of property tax law.

14. My spouse died eight years ago. I did not qualify for an exemption because my assets were too high. My financial picture is much different now. Can I apply for Exemption during the next application: Yes. One must apply for their exemption annually. The information is updated each year as the qualifying data for an applicant may change.