| Assistance Type |
Reduces local property tax liability of senior |
Reduces local property tax liability of senior |
Defers payment of local property tax owed by senior until house is sold or senior dies |
Reduces local property tax liability in exchange for voluntary service to community |
Reduces the amount of state income taxes owed (or provides a refund if none owed) for seniors whose property taxes (and 50% of water/sewer charges exceed 10% of income. |
| Eligible Age (as of July 1) |
70 |
70 |
65 |
60 |
65 |
| Income Limit for Eligibility |
None |
$13,000 if single $15,000 if married |
$40,000 |
None |
$45,000 of single $67,000 if married |
Asset Limit for Eligibility |
$40,000 |
$28,000 if single $30,000 if married |
None |
$30,000 per individual $45,000 per household
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$600,000 assessed value of domicile |
Amount of Assistance |
$175 off total tax for fiscal year |
$1,000 off total tax for fiscal year |
Taxes and interest can be deferred up to 50% of the property value. |
up to $500 |
up to $840 |
Inflation Adjustment |
None |
Annual increase in amount of social security exempted from income limit |
None |
None |
Automatic annual increase in income limits and value of domicile |
Application Procedure |
Senior files application annually with local assessors |
Senior files application annually with local assessors |
Senior files application annually with local assessors |
Senior files application annually with local assessors |
Senior files state income tax return with MA DOR |
Supporting Documentation Required |
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Bank Statements, Investment Statements, etc. |
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