No, under Massachusetts General Law Chapter 59 Section 60, applications for personal exemption cannot be disclosed to the general public. Access to applications is strictly limited to the Assessors and their staff, the Department of Revenue, other state and local officials in the performance of official duties, and designated private auditors. The taxpayer may also have access to or a copy of the applications he/she submitted. The application includes any supporting documentation submitted to substantiate the claim.
However, the exemption record book, which identifies taxpayers granted exemptions and the exemption amounts is a public record and is open to mandatory disclosure under the public records law.