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 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.
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.
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 2023, the taxpayer's "total income" cannot exceed $69,000 for a single individual who is not the head of a household, $86,000 for a head of household, and $103,000 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 2023, the assessed valuation, before the residential exemptions but after abatements, of the homeowner's principal residence may not exceed $1,025,000.
- 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 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.
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.
Additional Information & Resources
For more information about this program, please visit the official Massachusetts Senior Circuit Breaker Tax Credit webpage
Or call the Massachusetts DOR Tax Department at (617) 887-6367.
To file for prior years:
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.
If you own a multi-family home, mixed-use property, or your principal residence has a land area in excess of one acre, contact your local city or town’s collector’s office if you have any questions in determining the amount of real estate taxes paid in calendar year 2022 for your principal residence.
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.
Eligibility
- For the basic exemption, you must be 70 years old prior to the year applying.
- Locally adopted exemptions in cities and towns, the age requirement may be reduced to age to 65.
- You must own and occupy the property as your domicile. Your domicile is where your principal and legal home is located. You may have only one domicile.
- Must have lived in Massachusetts for 10 years, which may be reduced to 5 years at local option, and the property for any 5 years.
- Your ownership interests must be at least $4,000.
- The basic exemption has no income limit.
- Whole Estate/Asset cannot exceed $40,000, if single, or $55,000, if married.
- For the basic exemption, the gross receipts may range from $6,000 for single non-head of household to $7,000, if married. Alternatively, the income level limit is the limit for the circuit breaker credit.
- The gross receipts limit may increase annually by the percentage increase in the Consumer Price Index (CPI) determined by the DOR each year.
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
- Birth Certificate (first time filing only)
- Income Tax Return(s), documentation of income, or complete 4506T
- If applicable, copy of Trust. If the domicile is held in a trust, the applicant must satisfy the ownership requirement if he/she is a trustee or co-owner of the trust and possess a sufficient beneficial interest in the domicile through the trust.
- Bank Statements or Bank Form
- Completed application
Additional Information & Resources
Please contact your local assessor for questions about this program. Simply refer to this directory of city and town officials to locate the phone number or website to your local taxing official.
For a comprehensive guide to this program, see The Taxpayer’s Guide to Property Tax Exemptions
Your Resources
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.