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 2025 is $2,820. 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.
The maximum credit amount for tax year 2024 is $2,730. 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.

"The Massachusetts Clause 41C Senior Exemption provides property tax relief to older homeowners who meet age, income, whole estate (asset), and residency requirements.

To qualify, applicants generally must be 70 years old or older, though some cities and towns have adopted a lower minimum age of 65. Eligibility rules, including income and asset limits, are administered locally.

The standard Clause 41C exemption amount is $500, but cities and towns may increase the exemption up to $1,000 by vote of the local legislative body.

Because this exemption is adopted and administered at the local level, homeowners should contact their city or town assessing office to confirm eligibility requirements and benefit amounts that apply in their community."