What exemptions apply specifically to individuals?
The primary exemption for individuals is for household furnishings and effects at the person’s domicile. GL c. 59, §5 cl. 20. This includes the personal property kept in or about the house or garage. The domicile of a person is the place he or she calls home and intends to return to when away. Determination of domicile often requires an analysis of several factors, including where the person is registered to vote, completes a census, registers an automobile and has community ties.
