Statutory Exemptions

The filing deadline for an Statutory Exemption Application (PDF) is typically March 31.

Seniors (Change Annually)

Clause Basic Qualification
Maximum Income
Maximum Assets
Exemption Tax Amount
17D Age 70 or Older
None $40,000 $175
41C Age 65 or Older Single
$24,447 $40,000 $1,000
41C
Age 65 or Older Married
$36,671 $55,000 $1,000

Veterans

Clause Basic Qualification
Maximum Income
Maximum Assets
Exemption Tax Amount
22 A-D
War Service Connected Disability 10%
None None $400
22A Loss of Hand, Foot, or Eye
None None $750
22B Lost of 2 Limbs or Eyes
None None $1,250
22C 100% Disabled and Receiving Specially Adapted Housing
None None $1,500
22D Surviving Spouse of Service Members
None None 100%
22E 100% Disability - Unable to Work
None None
$1,000
22F Paraplegic Due to War Injury
None None 100%

Others

Clause Basic Qualification
Maximum Income
Maximum Assets
Exemption Tax Amount
37A Legally Blind
None None
$500
17D Surviving Spouse or Minor Child
None $40,000 $175
42 Surviving Spouse or Minor Child of Police Office or Firefighter Killed in the Line of Duty
None None 100%