Massachusetts · Property tax exemptions for seniors · Updated Oct 2026

Massachusetts property tax exemptions for seniors (2026)

Every statewide property tax break for older homeowners in Massachusetts that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.

Short answer

The main property tax break for seniors in Massachusetts is the Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D). Clauses 41, 41B and 41C: $500 off your tax bill; towns may raise 41C up to $1,000.

Worth
Clauses 41, 41B and 41C
Age
70 or older
Income limit
Set by clause and by town.
Deadline
April 1

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Some amounts depend on where you live. In Massachusetts, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.

Property tax breaks for seniors in Massachusetts

Seniors

Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D)

Clauses 41, 41B and 41C: $500 off your tax bill; towns may raise 41C up to $1,000. Clause 41C½: 5% of the town's average residential value, up to 20% if the town votes. Example: Boston (Clause 41C, FY2027) gives $1,000 plus up to another $1,000 of city relief.

Who qualifies
You are 70 or older on July 1 of the tax year (towns can lower the age to 65 for 41C and 41C½; Boston uses 65). You own and live in the home as your domicile on July 1. For 41B, 41C and 41C½ you must have lived in Massachusetts for 10 straight years and owned and occupied a Massachusetts home for any 5 years. Your ownership share must be worth at least $4,000 (41, 41B, 41C). Seniors 70+ who miss the income limits may get the smaller Clause 17/17D exemption.
Income limit
Set by clause and by town. Clause 41 starts at $6,000 single / $7,000 married; 41C½ can go up to the Circuit Breaker limit. Example, Boston Clause 41C for FY2027: gross income up to $26,687 single or $40,031 married (including the Social Security allowance) and assets (not counting the home) up to $41,080 single or $56,485 married.
How to apply
File the exemption application with your local assessors. Bring birth certificate, proof of ownership and domicile, prior-year income tax returns, and bank and other asset statements.
Deadline
April 1, or three months after actual tax bills are mailed, whichever is later. Assessors cannot accept late applications for any reason.
Renewal
Every year (Boston mails renewal forms to past recipients, but you are responsible for filing).
Law
M.G.L. c. 59, § 5, Clauses 17, 17C, 17C½, 17D, 41, 41B, 41C, 41C½

Source: official page

Senior freeze or deferral

Senior Tax Deferral (Clause 41A)

You can put off paying all or part of your property tax each year. The deferred tax plus interest (8%, or less if your town votes) becomes a lien and is due when you sell or die (unless your surviving spouse keeps deferring). Total deferred tax and interest cannot exceed 50% of your share of the home's value.

Who qualifies
Owners 65 or older who own and live in the home as their domicile and meet the residency rules.
Income limit
Prior-year gross receipts of $20,000 or less (combined if married), or up to the Circuit Breaker income limit if your town has voted to raise it (DOR guide, rev. 11/2016).
How to apply
File a deferral application with your local assessors and sign a tax deferral and recovery agreement.
Deadline
April 1, or three months after actual tax bills are mailed, whichever is later.
Renewal
Every year.
Law
M.G.L. c. 59, § 5, Clause 41A

Source: official page

Low income

Senior Circuit Breaker Tax Credit

A refundable state income tax credit when your property tax plus half your water and sewer charges is more than 10% of your income. Maximum credit for tax year 2025: $2,820. You get it even if you owe no income tax.

Who qualifies
Massachusetts residents who are 65 or older by December 31 of the tax year and own or rent their principal residence in Massachusetts.
Income limit
Tax year 2025: total Massachusetts income up to $75,000 single, $94,000 head of household, $112,000 married filing jointly. Home's assessed value (January 1, 2025, before residential exemption) up to $1,298,000.
How to apply
File Schedule CB with your Massachusetts income tax return (Form 1). If you forgot, you can file an amended return with Schedule CB.
Deadline
With your state income tax return. If you missed it, you can file Schedule CB (on an amended return) within 3 years from the return's due date, not counting extensions.
Renewal
Every year.
Law
M.G.L. c. 62, § 6(k)

Source: official page

How to apply, step by step

Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D)

  1. File the exemption application with your local assessors.
  2. Bring birth certificate, proof of ownership and domicile, prior-year income tax returns, and bank and other asset statements.

Deadline: April 1, or three months after actual tax bills are mailed, whichever is later. Assessors cannot accept late applications for any reason.

Renewal: Every year (Boston mails renewal forms to past recipients, but you are responsible for filing).

Senior Tax Deferral (Clause 41A)

  1. File a deferral application with your local assessors and sign a tax deferral and recovery agreement.

Deadline: April 1, or three months after actual tax bills are mailed, whichever is later.

Renewal: Every year.

Senior Circuit Breaker Tax Credit

  1. File Schedule CB with your Massachusetts income tax return (Form 1).
  2. If you forgot, you can file an amended return with Schedule CB.

Form: Schedule CB, Circuit Breaker Credit (with Form 1)

Deadline: With your state income tax return. If you missed it, you can file Schedule CB (on an amended return) within 3 years from the return's due date, not counting extensions.

Renewal: Every year.

Savings estimate for Massachusetts

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Massachusetts

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for seniors: you own and live in the home, age 70. Change any answer to your own.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Massachusetts

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about seniors property tax breaks in Massachusetts

Who qualifies for property tax breaks for seniors in Massachusetts?

Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D): You are 70 or older on July 1 of the tax year (towns can lower the age to 65 for 41C and 41C½; Boston uses 65). You own and live in the home as your domicile on July 1. Senior Tax Deferral (Clause 41A): Owners 65 or older who own and live in the home as their domicile and meet the residency rules. Senior Circuit Breaker Tax Credit: Massachusetts residents who are 65 or older by December 31 of the tax year and own or rent their principal residence in Massachusetts.

Is there an income limit for seniors' property tax breaks in Massachusetts?

Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D): Set by clause and by town. Clause 41 starts at $6,000 single / $7,000 married; 41C½ can go up to the Circuit Breaker limit. Example, Boston Clause 41C for FY2027: gross income up to $26,687 single or $40,031 married (including the Social Security allowance) and assets (not counting the home) up to $41,080 single or $56,485 married. Senior Tax Deferral (Clause 41A): Prior-year gross receipts of $20,000 or less (combined if married), or up to the Circuit Breaker income limit if your town has voted to raise it (DOR guide, rev. 11/2016). Senior Circuit Breaker Tax Credit: Tax year 2025: total Massachusetts income up to $75,000 single, $94,000 head of household, $112,000 married filing jointly. Home's assessed value (January 1, 2025, before residential exemption) up to $1,298,000.

When is the deadline for seniors to apply in Massachusetts?

Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D): April 1, or three months after actual tax bills are mailed, whichever is later. Assessors cannot accept late applications for any reason. Senior Tax Deferral (Clause 41A): April 1, or three months after actual tax bills are mailed, whichever is later. Senior Circuit Breaker Tax Credit: With your state income tax return. If you missed it, you can file Schedule CB (on an amended return) within 3 years from the return's due date, not counting extensions.

Do seniors have to reapply every year in Massachusetts?

Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D): Every year (Boston mails renewal forms to past recipients, but you are responsible for filing). Senior Tax Deferral (Clause 41A): Every year. Senior Circuit Breaker Tax Credit: Every year.

Where do seniors apply for property tax breaks in Massachusetts?

Your city or town board of assessors decides every property tax exemption and deferral. You apply to your local assessors' office each fiscal year (July 1 - June 30); the state Department of Revenue (DOR) sets the rules but cannot grant exemptions. For the Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D): File the exemption application with your local assessors.

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Sources

Last checked: Oct 2026.