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National Guard Exemption

Learn more about the personal tax exemption for National Guard and active duty Military Reserve members serving in a foreign country.

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If you apply for a National Guard exemption, you must submit your application by April 1 of the current tax year. However, if you were serving outside the United States at the time of the filing deadline, you may receive a filing extension per federal law. Please contact the Assessing Department for more information.

Eligibility

You may be eligible for this exemption if:
  • You are a member of the National Guard or Military Reserve on active duty serving in a foreign country on or after July 1, the start of the fiscal year.
  • You own the property as your primary residence, and your ownership interest in the property is at least $2,000. Contact the Taxpayer Referral and Assistance Center (TRAC) for more information about the ownership requirement.
Please provide these documents together with your application:
  • your deployment order (DD Form 214), and 
  • if the property is owned in a trust, you must provide a copy of the trust and a notarized copy of the schedule of beneficiaries. 

Apply for a Personal Exemption

Applications must be filed by April 1 of the current fiscal year.

If you have questions about the requirements for applying for an exemption, or want to know the status of your application, you can call the Taxpayer Referral and Assistance Center at 617-635-4287.

Please note: A Fiscal Year takes place from July 1 through June 30 of the following year. For example, Fiscal Year 2024 (FY24) would be July 1, 2023, through June 30, 2024.

Complete your application

Applications can be downloaded after we issue third-quarter tax bills in December. To download an application, search for and find your property using the Assessing Online tool, then click the "Details" link:

Assessing Online screenshot with the "details" link

The link to the application will be under the "Abatements/Exemptions" section. For more information on what's possible with Assessing Online, visit our explainer page.

You can also get an application by calling the Taxpayer Referral and Assistance Center at 617-635-4287. Applications can also be completed at City Hall. Remember to bring any additional documents you need for your exemption application.

Submit your application

Bring or mail your completed application and supporting documents to the Assessing Department at City Hall:

ASSESSING DEPARTMENT, ROOM 301

1 CITY HALL SQUARE

BOSTON, MA 02201

Exemption Frequently Asked Questions

Frequently Asked Questions

Through an exemption, the City releases you from paying part or all of your property taxes.

We will send you a renewal application, but it's still your responsibility to make sure that you file a renewal each year.

The Taxpayer Referral and Assistance Center (TRAC) has three months from the date on which the application was filed to determine the merits of the application.

Approved exemption applicants can expect to see the personal exemption applied to their third-quarter tax bill that will be issued in late December.

If an exemption is denied you will receive a notice of denial in the mail.

If the application is denied, you may file an appeal with the Commonwealth of Massachusetts Appellate Tax Board (ATB) within three months of the date that the denial decision is made. The ATB is located at:

100 CAMBRIDGE STREET

2ND FLOOR, SUITE 200

BOSTON, MA 02114

The ATB can be reached by phone at 617-727-3100.

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