Deferral (Clause 41A)
You may be eligible to reduce all or a portion of the taxes assessed on your domicile if you meet the qualifications for one of the personal exemptions allowed under Massachusetts law. Qualifications vary but generally relate to age, ownership, residency, disability, income, or assets.
You may be eligible for an exemption if you fall into any of these categories:
- Legally blind person
- Veteran with a service-connected disability
- Surviving spouse of a service member, national guard member, or veteran who died from active duty injury or illness
- Surviving spouse
- Minor child of a deceased parent
- Senior citizen age 70 and older (65 and older by local option)
Age 65 as of July 1st of the fiscal year / Resided in MA for 10+ years / same income and asset requirements as 41c.
Tax deferral option should be considered when a taxpayer’s current expenses make the continued ownership of his/her home difficult. The deferred amount will become a lien on the property. It is also important to note that tax deferral may be used in conjunction with other exemption programs. As opposed to a property tax exemption, the deferred taxes must eventually be repaid with interest, when the property is sold, transferred, or upon the demise of the owner. The interest rate is 4% / 16%.
Tax Deferrals for Qualifying Persons Information
The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax deferrals for seniors. It is not designed to address all questions or issues and does not change any provision of the Massachusetts General Laws. To find out about the specific eligibility and application requirements in your city or town, you must contact the board of assessors. The DOR cannot determine your eligibility or give you legal advice. Property taxes are assessed and collected by cities and towns, not by the DOR. Under state law, only your board of assessors, as the local tax administrator, can decide whether you qualify for a deferral. If you disagree with its decision, you may appeal to the state Appellate Tax Board.
Application
Must be filed with assessors on or before April 1st, or 3rd months after actual (not preliminary) tax bills are mailed for fiscal year if later.