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What Is An Exemption? A "Clause Exemption" is a release from the obligation to pay all or a portion of taxes assessed on your property. The clause exemptions listed here are based on the personal circumstances of the property owner as of July 1st. The Massachusetts Legislature has enacted the following clause exemptions, all of which are subparagraphs of the Massachusetts General Laws Chapter 59, Section 5. 17D Surviving Spouse, Aged & Minor Children of Deceased Parents 18 Financial Hardship 22 Veterans-10% Disability, Surviving Spouse, Purple Heart 22A Veterans-Loss or Permanent Loss of Use of Limb 22B Veterans-Loss or Permanent Loss of Use of Limbs 22C Veterans-Specially Adapted Housing 22D Veterans-Surviving Spouse 22E Veteran-100% Disability Paraplegic 37 Blind 41A Tax Deferral 41C Elderly 42 Surviving Spouse of Police Officer or Firefighter Killed in the Line of Duty 43 Minor Children of Police Officer or Firefighter Killed in the Line of Duty |