Who is an owner for personal exemption purposes?
All personal exemptions require the taxpayer to own the property. The taxpayer can be the sole owner or own the property with others. If there are multiple owners, some exemptions establish a minimum value that the applicant’s ownership interest must meet to qualify, which is easily satisfied. Some exemptions also require the taxpayer to have owned the property, or other property in Massachusetts for a period of time.
Updated 7/25/2016 12:37 PM