Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Massachusetts
You may be eligible to receive money back
Massachusetts Program Overview
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 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 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.
Eligibility
- You must be a Massachusetts resident
- You must own or rent residential property in Massachusetts and occupy the property as your primary residence. If your principal residence is owned by a grantor trust, and either you or your spouse is a trustee, then you would qualify as a homeowner.
- You must be 65 or older by December 31 of the tax year
- For tax year 2025, the taxpayer's "total income" cannot exceed $75,000 for a single individual who is not the head of a household, $94,000 for a head of household, and $112,000 for married couples filing a joint return
- For homeowner, your Massachusetts property tax payments with half of your water and sewer use charge must exceed 10% of your total Massachusetts income
- For a renter, 25% of your annual Massachusetts rent must exceed 10% of your total Massachusetts income.
- For tax year 2025, the assessed valuation, before the residential exemptions but after abatements, of the homeowner's principal residence may not exceed $1,298,000.
- No credit is allowed if the taxpayer claims the status of married filing separate, receives a federal or state rent subsidy, rents from a tax-exempt entity, or is a dependent of another taxpayer.
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 2025 return is April 15, 2026.
Required Documentation
- Schedule CB
- Massachusetts personal income tax return (Form 1) which requires that your file copies of your Forms W-2, W-2G, PWH-WA, 2G and any Forms 1099 which included Massachusetts withholding.
- Amounts added back to Massachusetts AGI in computing qualifying income for Schedule CB include income from Social Security, retirement, pension or annuities, cash public assistance, tax-exempt interest and dividends, net capital losses, long-term capital losses, certain capital gains, income from a partnership or trust not otherwise included in the taxpayer’s Massachusetts AGI.
Resources & How to Apply
Apply:
Full-year resident taxpayers who have previously filed a Massachusetts return are eligible to file an income tax return and apply for the Senior Circuit Breaker Tax credit on MassTaxConnect for free by April 15, 2026.
If you’re eligible, complete Schedule CB with your Massachusetts state income tax return and either submit with MassTaxConnect or by mail.
Prior Tax Years:
Applications must be filed within 3 years of this date. If eligible, residents may also apply for prior tax years.
More information:
Visit the official Massachusetts Senior Circuit Breaker Tax Credit webpage
Questions:
Call Massachusetts DOR Tax Department at (617) 887-6367.
Senior Exemption (Clause 41C)
"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."
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."
Eligibility
Eligibility — Massachusetts Clause 41C Senior Property Tax Exemption
- To qualify for the Massachusetts Clause 41C senior property tax exemption, you generally must meet all of the following requirements:
Age:
- You must be 70 years old or older as of the year you apply. Some cities and towns have adopted a lower age requirement of 65.
Ownership and occupancy:
- You must own and occupy the property as your domicile, meaning your primary and legal residence. You may have only one domicile.
Residency:
- You must have lived in Massachusetts for at least 10 years, which may be reduced to 5 years by local option, and owned and occupied the property for at least 5 years.
Whole estate / assets:
- Your whole estate (total assets) generally may not exceed $40,000 if single or $55,000 if married. Some municipalities may adopt higher limits.
Income limit:
- This exemption also has a household income limit that is set locally by each city or town and may change from year to year. Even if you meet the asset limit, your local assessor will review your household income when you apply.
Note:
- Because income and asset limits can vary by municipality, you should contact your local assessor’s office to confirm the eligibility rules that apply in your community.
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.
Required Documentation
You must provide the assessors with whatever information is reasonably required to establish your eligibility. This information may include, but is not limited to:
- Birth certificates.
- Evidence of ownership, domicile and occupancy.
- Income tax returns, bank and other asset account statements.
Resources & How to Apply
Apply:
Submit your Senior Property Tax Exemption application to your local assessor by April 1, or within 3 months of the mailing date of your actual (not preliminary) tax bill—whichever is later.
More information:
View The Taxpayer’s Guide to Property Tax Exemptions for a full overview of the program.
Questions:
Contact your local assessor with any questions. Use the City and Town Officials Directory to find their contact information.
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
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.