The taxpayer must file an application for exemption with the Board of Assessors of the community where the property is located for each year an exemption is claimed. The application deadline for all personal exemptions is December 15 or 3 months after the actual (3rd quarter bill) bills are mailed for the fiscal year, whichever is later. Applications must be received by the Assessor’s Department on or before the deadline, or mailed to the Assessor’s Department correct mailing address by the deadline, as shown by a U.S. Post Office postmark. Filing on time is required. The Assessors cannot waive the filing date. Residential Exemption (PDF)