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Taxes
Property tax relief for seniors in Massachusetts
Massachusetts has 3 programs that can lower property taxes for older adults: Senior Circuit Breaker Tax Credit, Senior property tax exemptions (Clauses 41, 41B, 41C and 41C½) and Property tax deferral for people 65 and older (Clause 41A). Each one has its own rules and deadline.
Senior Circuit Breaker Tax Credit
Massachusetts gives homeowners and renters 65 or older a refundable income tax credit of up to $2,820 (tax year 2025) when property tax or rent is high compared with income. You claim it on Schedule CB with your state income tax return, and you get the money even if you owe no tax.
How to apply
- Online
- mtc.dor.state.ma.us
- By mail
- File Schedule CB with your Massachusetts personal income tax return
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | 65 or older by December 31 of the tax year |
|---|---|
| Total income limit, single (tax year 2025) | $75,000 |
| Total income limit, head of household (tax year 2025) | $94,000 |
| Total income limit, married filing jointly (tax year 2025) | $112,000 |
| Home | You own or rent a home in Massachusetts and live in it as your principal residence |
| Home value limit for owners (tax year 2025) | Assessed value as of January 1, 2025 no more than $1,298,000 |
| Cost test | Owners: property tax plus half of water and sewer bills must be more than 10% of your income. Renters: 25% of your rent must be more than 10% of your income. |
What you may get
| Largest credit (tax year 2025) | $2,820 |
|---|
Dates, renewals and waiting lists
| Deadline | File Schedule CB within 3 years of the return's due date (not counting extensions) |
|---|---|
| Do you reapply? | Yes, it is claimed for each tax year |
How Massachusetts is different
Where Massachusetts's rules differ from the federal rules for Property tax relief for seniors.
- Refundable: if the credit is more than the tax you owe, the rest is paid to you
- Total income includes Social Security
Good to know
- Renters: Renters 65 or older can claim it, but not if they get a federal or state rent subsidy or rent from a tax-exempt landlord.
- Full-year residents who have filed a Massachusetts return before can file the return and Schedule CB free on MassTaxConnect.
Senior property tax exemptions (Clauses 41, 41B, 41C and 41C½)
Massachusetts cities and towns grant a property tax exemption to homeowners 70 or older with low income and modest savings. Each town chooses which version it uses and may raise the amounts or lower the age to 65, so the rules differ from town to town. You apply to your local board of assessors.
How to apply
- In person
- Apply to your local board of assessors
- Who runs it
- Your city or town board of assessors
Who may qualify
| Age | 70 or older before the fiscal year begins; under Clause 41C a town may lower this to 65 |
|---|---|
| Gross receipts limit under Clause 41C, before town changes | Under $13,000 a year single or $15,000 married (towns may raise these to $20,000 and $30,000); some Social Security and public pension income is not counted |
| Savings (whole estate) limit under Clause 41C, before town changes | $28,000 single or $30,000 married, not counting your home (towns may raise these to $40,000 and $55,000) |
| Home and residency | Your domicile; Massachusetts resident for the past 10 years and owner-occupant of a home in Massachusetts for 5 years (or a surviving spouse who inherited it) |
What you may get
| Exemption under Clauses 41, 41B and 41C | $500 off your tax, or $4,000 off your taxable value if that saves more; a town using 41C may double it |
|---|---|
| Exemption under Clause 41C½ | 5% of the town's average residential assessed value |
How Massachusetts is different
Where Massachusetts's rules differ from the federal rules for Property tax relief for seniors.
- Local option: each town picks the clause and can raise the amounts and limits, so two neighbors in different towns may get different help
- The income and savings limits in Clauses 41, 41B and 41C rise with inflation in towns that adopt Clause 41D
Good to know
- These exemptions generally can't be combined with another personal exemption on the same home, except Clause 18 (hardship) or Clause 45.
Property tax deferral for people 65 and older (Clause 41A)
If you are 65 or older and your income is under your town's limit, you may put off paying property tax on your home under a deferral agreement with your local assessors. The deferred tax and interest are repaid when the home is sold or from the estate, though a surviving spouse can keep deferring.
How to apply
- In person
- Apply to your local board of assessors and sign a tax deferral and recovery agreement
- Who runs it
- Your city or town board of assessors
Who may qualify
| Age | 65 or older (you or your spouse, if you own the home together) |
|---|---|
| Gross receipts limit | $20,000 a year in state law; a town may adopt a higher limit, up to the Senior Circuit Breaker income limit for a single person |
| Home and residency | Your domicile; Massachusetts resident for the past 10 years and owner-occupant of a home in Massachusetts for 5 years (or a surviving spouse who inherited it) |
What you may get
| What it does | You put off paying the tax; total deferred tax and interest can't exceed 50% of your share of the home's value |
|---|---|
| Interest | Up to 8% a year; your town may set a lower rate |
How Massachusetts is different
Where Massachusetts's rules differ from the federal rules for Property tax relief for seniors.
- Any joint owner and your mortgage holder must approve the agreement in writing
Free help
Free help with this in Massachusetts
Executive Office of Elder Affairs
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Massachusetts
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Massachusetts Department of Revenue, Senior Circuit Breaker Tax Credit (official government site). Checked Oct 28, 2026.
- Massachusetts Legislature, General Laws, Chapter 59, Section 5 (clauses Forty-first to Forty-first D) (official government site). Checked Oct 28, 2026.
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