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Residential Exemption
FY26 application period has closed and the FY27 application period will begin July 1st, 2026.
Owners who have applied for the RTE for FY26 are not required to reapply for FY27, as the exemption will remain with the property. Please note that a new application may be required if there are any recorded changes in ownership.
ELIGIBILITY REQUIREMENTS:
For fiscal year 2027, taxpayers that owned residential property in Eastham which was their primary domicile for income tax purposes on January 1, 2026 (6 months prior to the beginning of the Fiscal Year), and have met the required documentation, may apply for a residential exemption. A Domicile is a legally defined term, while you can have multiple residences, you can only have one domicile. Your domicile is normally your principal residence, the residence in which the taxpayer lives; that is, the owner’s fixed place of habitation, permanent home, or legal residence. The Board of Assessors must be convinced that the taxpayer owned and was domiciled as of the assessment date of January 1, 2026 for the Fiscal Year, at the address for which the residential exemption is being claimed and have met the required documentation. Although it is the Select Board who decides whether Eastham will have the exemption each year, it is the Board of Assessors’ responsibility to administer it.
Additional information on the residential exemption may be found in this presentation from the Massachusetts Division of Local Services: Residential Tax Exemption Video. For a general example of how the residential exemption impacts various properties, please see the information at this link: Living with the Residential Exemption
FILING DATES:
Applications with required documentation are accepted from July 1, 2026, to April 1, 2027. If you would like the residential tax exemption to be reflected on your tax bill, you must file prior to September 1, 2026.
HOW TO APPLY:
Complete and submit an Application for Residential Exemption (State Tax Form 128-5C) along with supporting documents. Once the application period opens, this form will be available as an online form, in the Assessor's Office at Eastham Town Hall, 2500 State Hwy, or on the Town website as a fillable PDF form. The Assessor's office is open Monday-Thursday, 8 am-4 pm, and Fridays 8 am - 12 pm. The application must be received before April 1st of the Fiscal Year.
NOTE: The burden of proof is on the taxpayer regarding establishment of primary domicile. We understand that some people might have unique circumstances, and additional/different documents might be required depending on one's situation. All documents related to the application must be in the Assessor's Office by the legal deadline; or by law, the Board of Assessors must deny the exemption application.
- Signed Copies of redacted 2025 Federal Income Tax Return Form 1040 (front page only). Please redact social security numbers & income data. If you are not required to file a tax return, a signed affidavit will be required.
- Massachusetts Driver's License of applicant showing Eastham street residence as of 1/1/2026 (with driver's license number redacted).
- Car registration showing vehicle is garaged at Eastham street residence.
- Trust documents when applicable.
What if I purchased the home on January 2nd?
If purchased post 1/1, you will become eligible the following fiscal year, provided that you maintain the residence as your domicile.
What do I need if my property is owned by a trust?
If the property is owned by a TRUST, the owners must provide a copy of the recorded Trust (recorded with the Barnstable County Registry of Deeds). The trustee is holder of the legal title of any property subject to the trust. In order to satisfy the ownership requirement for a personal exemption, individuals who place their domicile in a trust (settlor, trustor, etc.) must name themselves as a trustee. Individuals will not qualify for a personal exemption unless they were named trustee on the preceding January first, i.e., six months before the start of the fiscal year. Example: An elderly husband and wife place their home in a trust, retaining to themselves full beneficial interest in the home, but making their children trustees under the trust instrument. This couple would not satisfy the ownership requirement for an exemption. To satisfy this requirement, the couple would have to possess both a sufficient beneficial interest and a record legal interest in the subject property. Here, the husband and wife clearly possess a sufficient beneficial interest, but they do not possess any legal interest.
What do I need if my property is owned by an LLC?
Properties owned by an LLC are not eligible for the residential tax exemption.
What if the home is owned by multiple people/trustees, and only one owner/trustee uses the home as their domicile?
If your home is co-owned or held in trust, only the applicant, not all co-owners or co-trustees, must meet the qualifications.
My property was transferred to me via a quitclaim deed by my parents, while they retained a life estate in the property. Am I eligible for the residential tax exemption?
In contrast to the creation of a trust, which separates the legal title from the beneficial interest, the creation of a life estate separates the present title and interest from the future title and interest. It divides ownership of the property in time. A life tenant is considered the owner of the property during their lifetime for the purposes of assessing property taxes under G.L. c 59, § 11 and may qualify for an exemption if the applicable requirements are satisfied.
What if my taxes only list a PO Box? What other documents can I provide to prove domicile?
A quitclaim deed to the taxpayer of the property, monthly utility and cable bills addressed to the taxpayer at the property for services rendered at the property, letters from the school addressed to taxpayer at the property as a parent of a student, and evidence that taxpayer did not own or use another property as a residence. Other indicators for determining place of principal residence include voting records, membership in churches or clubs, motor vehicle registration records, census records and address on Massachusetts driver's license.
The property is in probate, I'm the Personal Representative and the property is my domicile. Am I eligible for the residential tax exemption?
No. A final determination from the court or a distribution deed would have to be presented in order to establish one as the owner of the property.
If I receive other exemptions, can I still receive the Residential Exemption?
Yes, provided that the taxable valuation of such property is not reduced below 10 percent of its full and fair cash value.
Do I need to reapply for the Exemption annually?
The Residential Exemption application does not need to be refilled unless the property is sold or the ownership changes (the adding of an owner or placing the property into a Trust for example).