Massachusetts Veteran Benefits 2026: Property Tax Exemptions and Military Retired Pay Tax

The state benefits Massachusetts gives veterans and their surviving spouses: property tax exemptions, how the state taxes military retired pay, and other benefits, each with who qualifies, the amount, how to apply and the official source.

Massachusetts gives disabled veterans, Purple Heart and valor-award recipients, POWs and Gold Star families fixed-dollar local property tax exemptions under M.G.L. c. 59, s. 5 Clauses 22-22F ($400 to $1,500, or the full tax for paraplegic/service-blind veterans and for surviving spouses of servicemembers killed in the line of duty), which cities and towns may increase by up to 100% (Clause 22J) or index to inflation (Clause 22I) under the 2024 HERO Act. U.S. military retired pay is fully excluded from Massachusetts income tax for residents and nonresidents. Other state benefits include RMV fee/excise/sales-tax exemptions, a $2,500 annual annuity for 100% disabled veterans, tuition waivers at public colleges, civil service preference and two state veterans homes. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only benefits confirmed on an official state or federal page; counties and cities may offer more.

Property tax exemptions
Military retired pay tax
Other veteran benefits
Common questions

Property tax exemptions for veterans in Massachusetts

Massachusetts property tax benefits for veterans and surviving spouses (checked November 4, 2026)
Benefit	Who qualifies	Amount	How to apply	Source
Clause 22 veteran property tax exemption	Veterans with a service-connected disability of 10% or more; Purple Heart recipients; certain pre-WWI-conflict veterans; Gold Star parents; spouses (where spouse owns the domicile) and never-remarried surviving spouses of eligible veterans. Must own and occupy the property as domicile on July 1; veteran domiciled in MA 6 consecutive months before entering service OR 2 consecutive years before the tax year (1 year where locally accepted). No income limit. Minimum ownership interest $2,000.	$400 per year off the tax bill (base amount; may be up to doubled under local-option Clause 22J or COLA-indexed under Clause 22I where the city/town accepts)	File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Clause 22A exemption (loss of limb/eye, top valor awards, POWs)	Veterans who lost, or permanently lost use of, one hand, foot or eye in the line of duty; recipients of the Medal of Honor, Distinguished Service Cross, Navy Cross or Air Force Cross; prisoners of war; their owning spouses or surviving spouses. Must own and occupy the property as domicile on July 1; veteran domiciled in MA 6 consecutive months before entering service OR 2 consecutive years before the tax year (1 year where locally accepted).	$750 per year (prorated for multi-family homes to the share occupied)	File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Clause 22B exemption (loss of both limbs/eyes)	Veterans who lost, or permanently lost use of, both feet, both hands or both eyes in the line of duty; owning spouses or surviving spouses. Must own and occupy the property as domicile on July 1; veteran domiciled in MA 6 consecutive months before entering service OR 2 consecutive years before the tax year (1 year where locally accepted).	$1,250 per year (prorated for multi-family homes)	File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Clause 22C exemption (specially adapted housing)	Veterans totally (100%) disabled in the line of duty who received VA assistance acquiring specially adapted housing they own and occupy; owning spouses or surviving spouses. Must own and occupy the property as domicile on July 1; veteran domiciled in MA 6 consecutive months before entering service OR 2 consecutive years before the tax year (1 year where locally accepted).	$1,500 per year (prorated for multi-family homes)	File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Clause 22E exemption (100% service-connected disability)	Veterans with a 100% service-connected disability (current VA certification required with every annual application); owning spouses or surviving spouses. Must own and occupy the property as domicile on July 1; veteran domiciled in MA 6 consecutive months before entering service OR 2 consecutive years before the tax year (1 year where locally accepted).	$1,000 per year (prorated for multi-family homes); e.g. $2,000 where the town adopts the Clause 22J doubling	File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death. Clause 22E applicants must submit a current VA certification each year.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Clause 22F full exemption (paraplegic / service-connected blind)	Veterans who are paraplegic or have a 100% disability for service-connected blindness; owning spouses or surviving spouses. Must own and occupy the property as domicile on July 1; veteran domiciled in MA 6 consecutive months before entering service OR 2 consecutive years before the tax year (1 year where locally accepted).	Full exemption of the tax on the domicile (prorated for multi-family homes)	File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Clause 22D full exemption for surviving spouses of fallen servicemembers	Never-remarried surviving spouses of active-duty military personnel (incl. National Guard on active duty) or veterans who died as a proximate result of injuries/illness sustained during active duty, or who are missing in action and presumed dead. Surviving spouse domiciled in MA 2 consecutive years before the exemption year (1 year where locally accepted), OR the deceased was domiciled in MA 6 consecutive months before entering service. Must own the home on July 1.	Full exemption of the tax on the domicile (the Commonwealth reimburses the city/town for the full amount)	File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Clause 22H full exemption for Gold Star parents/guardians (local option)	Only in cities/towns that have accepted Clause 22H: surviving parents or guardians of active-duty personnel (incl. National Guard on active duty) or veterans who died as a proximate result of active-duty injury/illness or are MIA presumed dead. Parent/guardian domiciled in MA 5 consecutive years before applying, OR the deceased domiciled in MA 6 consecutive months before entering service.	Full exemption of the tax on the domicile	File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
HERO Act local options: Clause 22J (up to double) and Clause 22I (CPI indexing)	Anyone receiving a veteran personal exemption (Clauses 22-22H) in a city/town whose legislative body has voted to accept Clause 22J and/or 22I (HERO Act, August 2024).	Clause 22J: additional exemption of any uniform percentage up to 100% of the veteran exemption (e.g. 22E $1,000 to $2,000), but cannot reduce the tax below the current-year tax on 10% of the domicile's fair cash value (22J is not implemented where the town uses the general optional additional exemption under c. 59 s. 5C1/2); Clause 22I: veteran exemption amounts rise annually by the DOR-determined COLA. Neither is reimbursed by the state.	Automatic with your annual veteran exemption application where your community has accepted the option; ask your local assessors whether 22I/22J has been adopted.	DLS City & Town: Reviewing Changes in Massachusetts Veteran Property Tax Exemptions (Jan 8, 2026)
Clause 56 National Guard / reservist deployment exemption (local option)	Only in cities/towns that have accepted Clause 56: members of the Massachusetts National Guard and military reserves, for a fiscal year in which they are deployed overseas; assessors set specific eligibility criteria.	Up to 100% of real and personal property taxes for the deployment year (acceptance expires after 2 years unless extended by the town).	Apply to the local board of assessors; ask whether your community has accepted Clause 56.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)

Is military retired pay taxed in Massachusetts?

Massachusetts state income tax on military retired pay (checked November 4, 2026)
Treatment	Amount or limit	Source
Fully exempt: U.S. military pensions (armed forces and the NOAA and Public Health Service Commissioned Corps) are excluded from Massachusetts gross income for both residents and nonresidents; the 2025 Form 1 instructions also list noncontributory survivorship benefits from the U.S. uniformed services as exempt. Exception: after a JROTC retiree's lump-sum return of contributions, the remaining pension is treated as non-contributory and is taxable to MA residents (not nonresidents).	No dollar cap - 100% excluded (tax year 2025 rules, unchanged)	mass.gov

For the dollars this treatment adds to (or saves on) a retiree’s state tax in 2026, see the military retirement tax by state study; for the pension itself, the military retirement pay calculator.

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Other Massachusetts veteran benefits

Vehicles and license plates

Massachusetts: vehicles and license plates for veterans
Benefit	Who qualifies	Amount	Source
RMV registration-fee, driver's-license-fee and motor vehicle excise exemptions	Veterans the VA rates 100% service-connected disabled or individually unemployable due to service-connected disability (HERO Act); veteran must be listed as an owner; excise exemption covers one non-commercial passenger vehicle or pickup owned by the veteran.	No registration fees (special-plate, reinstatement, title and sales-tax fees still apply); no driver's license transaction fees (permit, road test, Mass ID, reinstatement fees still apply); full exemption from the motor vehicle excise on one vehicle (apply to local assessors).	mass.gov
Disabled Veteran (DV) plates and vehicle sales-tax exemption	MA resident veterans who are primary owner of a passenger vehicle, qualify for permanent disabled parking, and have at least a 60% VA service-connected rating from conditions affecting ambulation; Purple Heart recipients meeting the same 60% DV-plate test may use Purple Heart plates.	DV plates; no sales tax on one passenger vehicle or pickup used non-commercially (vehicle must carry DV or Purple Heart plates; M.G.L. c. 64H, s. 6).	mass.gov

Education

Massachusetts: education for veterans
Benefit	Who qualifies	Amount	Source
Veterans categorical tuition waiver at public colleges and universities (M.G.L. c. 15A, s. 19)	Veterans as defined in M.G.L. c. 4, s. 7(43) (plus certain Operation Restore Hope service) who have been MA residents at least 1 year before the academic year, are not in default on student loans, and enroll in at least 3 undergraduate credits per semester in a state-supported program; space-available basis.	Full tuition waiver (campus fees not included unless the institution chooses to waive them).	mass.gov
National Guard tuition and fee waiver	Members of the Massachusetts National Guard (Acts of 2005 ch. 130).	Waiver of both tuition and fees at all state colleges and universities.	mass.gov
Public Service Scholarship for children of fallen/POW/MIA servicemembers (M.G.L. c. 15A, s. 16)	Children of veterans whose service was credited to MA and who were killed in action or died of service-connected causes; children of POW/MIA service persons in Southeast Asia (service Feb 1, 1955 to end of Vietnam campaign).	Public Service Scholarship award (amount set annually by the DHE Office of Student Financial Assistance).	mass.gov

Employment

Massachusetts: employment for veterans
Benefit	Who qualifies	Amount	Source
Civil service veterans' preference (M.G.L. c. 31, s. 26)	Veterans passing civil service exams; disabled veterans (VA service-connected disability of 10%+) rank first, then veterans, then unremarried spouses/single parents of veterans killed in action or who died of wartime service-connected disability.	Absolute preference: placed above non-veterans on open competitive eligible lists (subject to police/fire residency preference); 2 points added to passing score on promotional exams; veterans placed at top of labor-service lists for state agencies and Boston.	mass.gov

State veterans homes

Massachusetts: state veterans homes for veterans
Benefit	Who qualifies	Amount	Source
Massachusetts Veterans Homes at Chelsea and Holyoke (long-term care)	MA residents at time of application who are medically/behaviorally suitable for long-term nursing care and meet the HERO Act veteran definition (e.g. c. 4 s. 7(43) veteran, 90+ days active duty with other-than-dishonorable discharge, or a VA-determined veteran).	Admission to state-run long-term care; DD-214 required.	mass.gov

Other benefits

Massachusetts: other benefits for veterans
Benefit	Who qualifies	Amount	Source
State disabled veteran annuity (M.G.L. c. 115, ss. 6B-6C)	Veterans with a 100% VA service-connected disability (or compensated at 100%), discharge not dishonorable, MA resident when applying and while receiving; also certain parents of deceased veterans and eligible surviving spouses (who keep it after remarriage from July 1, 2025).	$2,500 per year, paid in one check each August (since August 2025); applications/updates must be approved by EOVS by June 30.	mass.gov
Chapter 115 needs-based veterans' benefits	Low-income veterans and eligible dependents; apply through the local Veterans' Service Officer.	Cash assistance toward daily living expenses, medical costs, housing and other necessities (need-based).	mass.gov

Common questions

Does Massachusetts have a property tax exemption for disabled veterans?

Massachusetts lists 10 veteran property tax benefits. The main one: Clause 22F full exemption (paraplegic / service-connected blind). Who qualifies: Veterans who are paraplegic or have a 100% disability for service-connected blindness; owning spouses or surviving spouses. Must own and occupy the property as domicile on July 1; veteran domiciled in MA 6 consecutive months before entering service OR 2 consecutive years before the tax year (1 year where locally accepted).. Amount: Full exemption of the tax on the domicile (prorated for multi-family homes) (DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)).

How do I apply for the Massachusetts veteran property tax exemption?

File an application each fiscal year with the board of assessors in the city/town where the property is located, due April 1 or 3 months after actual tax bills are mailed, whichever is later (no late filing allowed). First year: VA (or service branch) certification of service-connected disability or death. (DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)).

Does Massachusetts tax military retirement pay?

Fully exempt: U.S. military pensions (armed forces and the NOAA and Public Health Service Commissioned Corps) are excluded from Massachusetts gross income for both residents and nonresidents; the 2025 Form 1 instructions also list noncontributory survivorship benefits from the U.S. uniformed services as exempt. Exception: after a JROTC retiree's lump-sum return of contributions, the remaining pension is treated as non-contributory and is taxable to MA residents (not nonresidents). Amount or limit: No dollar cap - 100% excluded (tax year 2025 rules, unchanged) (mass.gov).

What other benefits do veterans get in Massachusetts?

RMV registration-fee, driver's-license-fee and motor vehicle excise exemptions (mass.gov); Disabled Veteran (DV) plates and vehicle sales-tax exemption (mass.gov); Veterans categorical tuition waiver at public colleges and universities (M.G.L. c. 15A, s. 19) (mass.gov); National Guard tuition and fee waiver (mass.gov); Public Service Scholarship for children of fallen/POW/MIA servicemembers (M.G.L. c. 15A, s. 16) (mass.gov); Civil service veterans' preference (M.G.L. c. 31, s. 26) (mass.gov); Massachusetts Veterans Homes at Chelsea and Holyoke (long-term care) (mass.gov); State disabled veteran annuity (M.G.L. c. 115, ss. 6B-6C) (mass.gov); Chapter 115 needs-based veterans' benefits (mass.gov). Who qualifies and the amounts are in the tables above.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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