Senior Exemption (Clause 41C)
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)
- Must file annually
- Must meet income and asset requirements
- Must submit required documentation
Gross Receipts/Income Cannot Exceed
- If Single: $20,000 + (SS/RR allowance): $24,911
- If Married: $30,000 + (SS/RR allowance): $37,367
- SS Deduction = $4911 (worker); $2456 (spouse); $7367 (combined)
Whole Estate/Assets Cannot Exceed
- If Single: $40,000
- If Married: $55,000
- Assets include: Unused balance of equity loans, savings accounts, checking accounts, CD's, IRA's, 401K's, stocks, bonds, mutual funds, annuities, motor vehicles, second homes, et cetera.
Required Documents
- Birth Certificate (first time filing only)
- Income Tax Return(s), documentation of income, or complete 4506T
- If applicable, copy of Trust. If the domicile is held in a trust, the applicant must satisfy the ownership requirement if he/she is a trustee or co-owner of the trust and possess a sufficient beneficial interest in the domicile through the trust.
- Bank Statements or Bank Form
- Completed application
Must have been domiciled in Massachusetts for the preceding ten years and have owned and occupied such property or other property in Massachusetts for 5 years. Or is the surviving spouse who inherits such property and has occupied it for 5 years. For single persons, the net income cannot exceed $24,911. For married applicants, the net income cannot exceed $37,367. In determining the whole worth of the estate, the valuation of the domicile is exempt. A bank form is required to be completed as well as a copy of their tax return. Taxpayers approved for the senior exemption receive the CPA exemption as well.
Senior Tax Exemption Information
The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions 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 an exemption. If you disagree with its decision, you may appeal to the state Appellate Tax Board.
Application
Applications must be filed with assessors on or before April 1st or 3rd months after actual (not preliminary) tax bills are mailed for the fiscal year, if later.