Exemptions

The Orleans Assessing office offers the following statutory real estate property tax exemptions for all qualified residents of Orleans who have established residency in Orleans by July 1, 2023. Property tax exemptions are authorized under Mass. General Laws in Chapter 59, Sec. 5 and have been adopted by vote at Orleans town meetings.

All exemptions are applied to the 3rd and 4th quarter actual tax bills. By law, the due date for all exemption applications for Fiscal Year 2024 is Friday, April 1st, 2024. The Board of Assessors is not authorized to act on any applications received after that date. 

If you received an exemption last year and still own your home, you will receive a renewal application in the mail on or around July 1st. 

Senior Exemption

Senior Exemption (65 years or older); Clause 41C. The Senior Exemption is good for $1,000 off of your tax bill. 

Qualifications

To qualify, the applicant must be at least 65 years of age on July 1st. You must have been a domiciled resident of Massachusetts for at least 5 years prior to July 1st. If you are applying as single, your gross receipts (income) for 2022 may not exceed $24,926 ($30,579 Social Security ) and the value of your whole estate on July 1st may not exceed $49,852. If you are applying as married or co-owners, your combined gross receipts (income) for 2022 may not exceed $37,390 ($45,870 Social Security) and the value of your combined whole estate on July 1st may not exceed $68,548. 

Verifying Your Income

To verify your income, you must submit a copy of your 2022 federal income tax return. If you don't file taxes, a copy of your 1099 form for 2022 from the Social Security Administration showing your gross distribution will suffice. To verify your whole estate, you should submit statements for all bank accounts or stock/bond portfolios showing their value on July 1, 2023 or as close to that date as possible. First-time applicants should also submit a copy of their driver's license or birth certificate to prove their age. If your property is owned by a trust, you must submit a full copy of your trust document listing you as both trustee and beneficiary.

Senior Tax Deferral

Senior Tax Deferral (65 years or older); Clause 41A. The Senior Tax Deferral gives qualified seniors the opportunity to defer payment of their taxes. 

Qualifications and Stipulations

To qualify, you must be at least 65 years old on July 1st and own and occupy your property as your domicile. Your gross receipts (income) for single and married applicants in 2022 may not exceed $40,000. The deferral can remain in effect until the senior chooses to end it, until the total principal deferred equals 50% of the property's assessed value, or until ownership of the property is transferred upon the senior's passing or a sale of the property. The principal will accrue 8% simple interest for the life of the deferral and a lien will be recorded on the property by the Town at the Barnstable County Registry of Deeds to ensure repayment upon the deferral's end; the interest rate increases to 14% when the deferral ends. The senior will also have to sign a tax recovery agreement. The senior can choose to defer all or a portion of the taxes owed and can combine the deferral with any statutory exemption to reduce the amount of tax that is deferred. 

Income Verification

To verify your income, you must submit a copy of your 2022 federal income tax return. If you don't file taxes, a copy of your 1099 form for 2022 from the Social Security Administration will suffice. First-time applicants should also submit a copy of their driver's license or birth certificate to prove their age. If your property is owned by a trust, you must submit a full copy of your trust document listing you as both trustee and beneficiary.

Senior Tax Work-Off Program

Please contact the Orleans Council on Aging at 508-255-6333 for information about any tax work-off opportunities available.

Seniors & Surviving Spouses/Minor Children

Seniors (70 years or older) and Surviving Spouses/Minor Children; Clause 17D, 42 and 43. The Surviving Spouse/Minor Child exemption is good for $175 off of your tax bill. 

Qualifications

To qualify, you must be a surviving spouse, a surviving minor child or a senior citizen over the age of 70 and have owned and occupied the property as your domicile on July 1st. Surviving spouses cannot have remarried in order to qualify. The value of your whole estate on July 1st minus your house may not exceed $40,000. In addition, if you are the surviving spouse of a firefighter or police officer who was killed in the line of duty, Clauses 42 and 43 entitle you to a full exemption from paying real estate taxes for as long as you own and occupy the property as your domicile and do not remarry. 

Verification

To verify your whole estate for 17D, you should submit statements for all bank accounts or stock/bond portfolios showing their value on July 1, 2023. For all 3 clauses, first-time applicants must submit a copy of their deceased spouse/parents' death certificate(s) with the application. Clauses 42 and 43 do not require any age, income or whole estate qualifiers. If your property is owned by a trust, you must submit a full copy of your trust document listing you as both trustee and beneficiary.

Disabled Veterans

Disabled veterans are eligible for varying exemptions depending on their level of service-connected disability. First-time applicants must submit a copy of their DD-214 discharge papers and a copy of the current year's Veterans Benefit statement. There are no age, income or whole estate qualifiers for disabled veterans. If your property is owned by a trust, you must submit a full copy of your trust document listing you as both trustee and beneficiary. Must also own and occupy the property as a domicile either six months before or one year after entering the service.

Clause 22 - $400 off to any veteran or qualifying surviving spouse who has not remarried with a 10 to 99% service-connected disability rating, recipients of the Purple Heart, and surviving spouses of World War I veterans.

Clause 22A - $750 off to any veteran or their surviving spouse who suffered permanent loss or loss of use of one hand, foot or eye in the line of duty, as well as recipients of the Congressional Medal of Honor, Distinguished Service Cross, the Navy Cross or the Air Force Cross.

Clause 22B - $1,250 off to any veteran or their surviving spouse who suffered permanent loss or loss of use of both hands, feet or eyes in the line of duty.

Clause 22C - $1,500 off to any veteran or their surviving spouse who has a 100% service-connected disability rating and received financial assistance from the Department of Veterans Affairs in acquiring specially-adapted housing at their domicile.

Clause 22D - A full exemption from real estate taxes is given to the surviving spouse (who has never remarried) of a veteran who went missing in action, is presumed killed in action or died as a proximate result of injuries sustained or diseases contracted during active duty service. First-time applicants must submit the deceased veteran's death certificate and a copy of the Veterans Benefit Statement letter verifying that the Department of Veterans' Affairs has ruled that the veteran's death is service-connected with the application.

Clause 22E - $1,000 off to any veteran or their surviving spouse who has a 100% service-connected disability rating or is paid at a 100% disability rating level. Recipients of 22E must submit their Veterans Benefit statement annually with their application.

Clause 22F - A full exemption from real estate taxes is awarded to any veteran or their surviving spouse who has never remarried who was rendered paraplegic (permanent loss of use of both legs) or blind as a result of injuries sustained during active duty service. First-time applicants must submit a copy of the Veterans Benefit Statement letter verifying that the Department of Veterans' Affairs has ruled that the paraplegia or blindness is service-connected with the application.

Clause 22H - A full exemption from real estate taxes is awarded to the surviving parents or guardians of soldiers and sailors, members of the National Guard and veterans who are killed in action or missing in action OR presumed deceased during active duty service. First-time applicants must submit the deceased veteran's death certificate and copies of any paperwork from the Dept. of Veterans Affairs/Army/Navy/Air Force demonstrating that the veteran's death was a proximate result of injury or illness sustained during active duty service.

Sight-Impaired Exemption

Sight-Impaired Exemption; Clause 37A. The Blind exemption is good for $500 off of your tax bill. 

Qualifications

To qualify, all owners of the property, be they tenants in common, joint tenants or co-owners, must occupy their property as their domicile on July 1st. At least 1 of the owners must be certified as legally blind by the Massachusetts Commission for the Blind as of July 1st. There are no age, income or asset qualifiers for this exemption.

Applying

Applicants must submit a true copy (not a photocopy) of their most recent Certificate of Blindness along with their application each year. If your property is owned by a trust, you must submit a full copy of your trust document listing you as both trustee and beneficiary.

Notes

These are the current exemptions offered by the town as accepted by the legislative body at the annual town meeting. All statutory exemptions are codified in Mass. General Laws under Chapter 59, Section 5. If you see an exemption codified that has not yet been accepted at a town meeting, please let the Board of Assessors know about it and we'll try to get it on the warrant for the next town meeting.