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Residential Exemption
As part of the Fiscal Year 2016 Tax Rate setting process, the Provincetown Board of Selectmen voted to adopt a Residential Exemption. This exemption will adjust the taxes of qualified, domiciled residents of Provincetown. The exemption is revenue neutral; no additional revenue is raised by this action.

To receive this exemption for FY 2016, your domicile must be Provincetown as of January 1, 2015. 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. If the property is owned jointly, both owners must qualify for the exemption, meaning both must claim Provincetown as their domicile.

Because you have a mailing address of Provincetown, you have received this letter along with an application for the exemption. This exemption is not automatic and you must complete the application in order to receive the Residential Exemption. Please complete the enclosed application and supply the required verification, so that you can receive the exemption.

If qualified under the exemption, a property's taxable value, before the tax rate is applied, will be lowered by the fixed amount of $107,674. Here is an example of how the exemption works:

Property A with residential exemption

Property A no residential exemption

Assessed value of                   $500,000

Assessed value of                   $500,000

Residential exemption of      ($107,674)

Residential exemption of                ($0)

Taxable Valuation of               $392,326

Taxable Valuation of               $500,000

Tax rate per thousand of               $7.80

Tax rate per thousand of               $7.80

Property Tax =                      $3,060.14

Property Tax =                      $3,900.00

In addition to a completed, signed application form you must include a copy of the first page of your 2014 Federal and State income tax filings. Please understand there can be no exceptions, except as otherwise provided below to ensure everyone is treated fairly and equally. Any financial information included can and should be blacked out. All that is required is that the tax form shows the real estate address from which the tax returns were mailed. If you use a post office box as your primary mailing address, you must submit the tax return page showing the PO Box, along with two additional pieces of supporting documentation – a copy of both sides of your driver’s license and a December 2014 utility bill showing Provincetown as the mailing address. If no tax return was filed for 2014, the Board of Assessors will need a written explanation as to why and will require three additional pieces of supporting documentation as determined by the Board of Assessors. Properties in a Trust must provide a copy of recorded Trust or Trustee’s certificate and Schedule of Beneficiaries.

Because spring tax bills go out on April 1 – and it will take staff a good deal of time to review the submitted information, there are time frames that need to be attended to if you wish to receive the exemption prior to payment of your taxes. Qualified residents will be notified and will see the exemption applied to the Spring 2016 tax bill only if they return the application complete with required back-up to the Assessor’s office postmarked or received by noon, February 5, 2016.

Qualifying applications received after that date will be handled as a standard exemption with full tax amount required up front and any adjustment due applied between 4/1/2016 and 07/1/2016.

If you have any questions, please call the Assessors' office at 508-487-7017 or email .

Town of Provincetown
260 Commercial Street
Provincetown, MA 02657
Ph: (508) 487-7000
Fx: (508) 487-9560