Massachusetts Property Tax Exemptions: Homestead, Senior and Veteran Relief

Applications for personal exemptions and deferrals (for example for seniors, veterans or blind persons) are filed with the local assessors each fiscal year and are due April 1, or three months after the actual tax bills are mailed, whichever is later. Assessors may not waive this deadline or act on a late application. Eligibility is determined as of July 1.

Massachusetts' main statewide senior relief is the Senior Circuit Breaker tax credit, a refundable state income tax credit for residents 65 or older by December 31 who own or rent their principal residence. For tax year 2025 the maximum credit is $2,820; total Massachusetts income may not exceed $75,000 (single, not head of household), $94,000 (head of household) or $112,000 (married filing jointly); a homeowner's property tax plus half of water and sewer charges must exceed 10% of income; and the home's assessed value may not exceed $1,298,000. It is claimed on Schedule CB with the state income tax return, within 3 years of the filing deadline.

Veterans' property tax exemptions are available where the city or town has accepted them, and some municipalities may double the exemption or tie it to inflation under the HERO Act. Tiers include $400 (service-connected disability of 10% or more, Purple Heart recipients, Gold Star parents), $750 (certain decorations, loss of one foot, hand or eye, former prisoners of war), $1,000 (100% service-connected disability), $1,250 (loss of both feet, hands or eyes) and $1,500 (total disability requiring specially adapted housing), with surviving spouses covered at each tier and a full exemption for paraplegic veterans, veterans 100% disabled by service-connected blindness, and certain surviving spouses and parents. The veteran must live in the home as of July 1 and meet residency rules; contact local officials for the current amount.

Legally blind homeowners may receive a local property tax exemption of $437.50 under Clause 37, or $500 where the city or town has accepted Clause 37A. The person must own (an interest worth at least $5,000) and occupy the home as their domicile on July 1, and submit a current Certificate of Legal Blindness from the Massachusetts Commission for the Blind with each year's application to the local assessors.

Under Clause 41A, homeowners 65 or older may defer all or part of their property taxes until the home is sold or the owner dies, by entering into a tax deferral and recovery agreement with the local assessors (a lien is recorded). Requirements include 10 consecutive years of Massachusetts domicile, 5 years of owning and occupying a Massachusetts home, and gross receipts of no more than $20,000 for the prior year (a city or town may raise this up to the Circuit Breaker income limit). Deferred taxes plus interest may not exceed 50% of the owner's share of the home's value; interest is 8% (or a lower locally voted rate) and rises to 16% once payment is due. The statewide Senior Circuit Breaker income tax credit is described under senior relief.

An appeal starts with an abatement application to the local board of assessors on the approved form, filed on or before the due date of the first installment of the actual tax bill (generally February 1 in communities that bill quarterly, or 30 days after the actual bill is mailed in communities that bill twice a year). Taxes must be paid on time to keep the right to appeal. Assessors have three months to act; after that, the taxpayer may appeal to the Appellate Tax Board.

In cities and towns that bill quarterly, property tax bills are generally due August 1, November 1, February 1 and May 1. In communities that bill twice a year, bills are generally due 30 days after the tax bill is mailed. The due date is printed on the bill.