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Massachusetts Program Eligibility

Property Tax-Aide features Senior Circuit Breaker Tax Credit and Credit or Exemption for Senior Persons in Massachusetts.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Senior Circuit Breaker Tax Credit

Certain seniors (65 or older by December 31 of the tax year) who own or rent residential property in Massachusetts, as their principal residence, are eligible to claim a refundable credit on their Massachusetts personal income tax return. The Circuit Breaker tax credit is based on the actual real estate taxes or rent paid on the Massachusetts residential property you own or rent and occupy as your principal residence.

The maximum credit amount for tax year 2023 is $2,590. If the credit you're owed exceeds the amount of the total tax payable for the year, you'll be refunded the additional amount of the credit without interest.

Application Deadline

The Schedule CB must be completed within 3 years from the last day for filing the return, without regard to any extension of time to file. The filing date for the 2023 return was April 15, 2024.

If you forgot to file a 2023 Schedule CB with your 2023 Massachusetts personal income tax return, you should file an amended return with your 2023 Schedule CB and complete the following.

  • Fill in the Amended return oval on your income tax return and submit:
    • Schedule CB
    • Real estate tax bills and/or the actual tax paid, or proof of rent paid
    • Sewer and water bills or proof of the actual amount paid

Prior years

If you qualify for the Circuit Breaker credit in a prior tax year but didn’t file Schedule CB with your original Massachusetts income tax return, you should follow the same procedure as above, except file a prior year Schedule CB for the year you qualify.

Am I eligible?

Senior Exemption (Clause 41C)

The Senior Exemption 41C provides assistance to elderly taxpayers over 70 years of age (65 and older by local option) who meet income, whole estate, and residency requirements. Clause 41 Exemption is $500 but may be increased up to $1,000 by vote of the legislative body of your city or town. Consult your assessing office in your city or town to learn how this program was adopted in your area.

Application Deadline

  • You must file an application for each fiscal year with the assessors in the city or town where your property is located.
  • The application is due on April 1, or three months after the actual tax bills are mailed, whichever is later.
  • By law, the assessors may not waive this filing deadline, nor act on a late application, for any reason. Filing an application does not entitle you to delay your tax payment.
Am I eligible?

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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