Property Tax Relief for Seniors
There are several programs available that provide property tax relief to qualifying seniors. They are outlined briefly in the table below.
| Local Exemption 17D | Local Exemption 41C | Local Deferment 41A | Local Work-Off Abatement | Senior "Circuit Breaker" | |
|---|---|---|---|---|---|
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 | $30,000 per individual $45,000 per household | $45,000 of single $67,000 if married |
Asset Limit for Eligibility | $40,000 | $28,000 if single $30,000 if married | None | None | $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 | Prior Years Income Tax Filing | ||||
| CLICK HERE FOR APPLICATION |