Statutory Exemptions

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
$24,628 $40,000 $1,000
41C
Age 65 or Older Married
$36,942 $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%