Property tax relief for seniors in Massachusetts

Senior Circuit Breaker tax credit

This is the one program run by the state for every city and town. The Department of Revenue (DOR) pays it through the income tax system.

Who qualifies (tax year 2025, filed in 2026)

• You are 65 or older by December 31 of the tax year.
• You are a Massachusetts resident or part-year resident.
• You own or rent your home and it is your main residence.
• Your total income is no more than the limit below.
• Homeowners: your home is assessed at no more than $1,298,000 (as of January 1, 2025, before residential exemptions but after abatements).

How the credit is figured

• Homeowners: add your property tax to half of your water and sewer bills. If that total is more than 10% of your total income, the credit is the amount above 10%, up to $2,820.
• Renters: take 25% of the rent you paid in the year. If that is more than 10% of your total income, the credit is the amount above 10%, up to the same maximum.

The credit is refundable. If it is larger than the tax you owe, DOR sends you the rest, without interest.

Who cannot claim it

• Married couples filing separately.
• Anyone who can be claimed as a dependent on someone else's return.
• Renters who get a federal or state rent subsidy, or rent from a tax-exempt landlord, such as Section 8 or public housing.
• Homeowners whose assessed value is over the limit.

How to claim

1. Fill out Schedule CB and attach it to your Massachusetts income tax return. Also attach Schedule HC, and Schedules Y, B or D if they apply to you.
2. File online through MassTaxConnect (free for full-year residents who have filed a Massachusetts return before) or by mail.
3. Keep your property tax bills, water and sewer bills, or rent records.

Missed it? You have three years from the filing deadline (not counting extensions) to claim. File an amended return for the current year, or file Schedule CB for an earlier year you qualified for.

The 2026 amounts (for returns filed in 2027) had not been posted when we checked.

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Local senior exemptions (Clauses 41, 41B, 41C and 41C½)

State law sets these exemptions, but your city or town chooses which to offer and can change some limits. They are a cut in your property tax bill, not a tax credit.

• Age: at least 70. Some towns lower the age to 65 for some exemptions.
• Amount: Clauses 41, 41B and 41C give at least $500 off your tax bill. Towns may raise the Clause 41C amount. Clause 41C½ is based on a share of the average home value in your town and is tied to the Circuit Breaker income limit.
• Income and assets: each clause has its own limits on income and on your whole estate (savings and property other than your home). Towns can raise the 41C limits.
• How long you lived there: for 41B, 41C and 41C½ you must have owned and lived in the home for 5 years and lived in Massachusetts for 10 years in a row.

Ask your board of assessors which clause you fit and what its limits are this year.

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Property tax deferral (Clause 41A)

If you are 65 or older, you may be able to put off paying some or all of your property tax.

• Income: gross receipts of $20,000 or less. Your town may raise this as high as the Circuit Breaker limit for a single filer.
• Ownership: owned and lived in the home 5 years, and lived in Massachusetts 10 years in a row.
• Interest: the deferred tax builds up interest at 8% a year, or a lower rate your town picks.
• Repayment: the deferred tax and interest are paid when the home is sold or after the owner dies. From the date of the sale or death, interest builds at 16% until the tax is paid.

A deferral is a loan against your home. Talk with your family before you sign.

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Senior work-off program

Towns that accept this program let people over 60 do volunteer work for the town in exchange for a lower tax bill. The most you can earn is $2,000 a year, and hours are credited at no more than the state minimum wage. Ask your town hall or board of assessors if your town offers it.

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How to apply for local programs

• Get the application from your board of assessors. It must be a DOR-approved form.
• Deadline: April 1, or three months after the actual tax bill for the year is mailed, whichever is later.
• Apply every year. Exemptions and deferrals are not automatic.

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Things people miss

• You can get the Circuit Breaker even if you do not owe tax. You must file a return to claim it.
• Renters qualify too. Many renters 65 and over never claim it.
• Water and sewer bills count. Homeowners can add half of them.
• You can go back three years.

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Free help

• Massachusetts Department of Revenue: (617) 887-6367 or toll-free in Massachusetts (800) 392-6089, Monday to Friday, 9 a.m. to 4 p.m.
• Your local board of assessors for exemptions and deferrals.

See also all benefits in Massachusetts.

Phone numbers: Free help lines for Massachusetts agencies

Check what you may qualify for