Massachusetts Property Tax Relief: Exemptions & How to File
Massachusetts has 8 main property tax relief programs, administered through your Board of Assessors. Filing is free.
Biggest benefit
Defers payment of all or part of the annual property tax. Taxes may be deferred until the accumulated deferred taxes plus interest reach 50% of the owner's share of the full and fair cash value of the property. Interest accrues at 8% per year (or a lower rate adopted locally).
Earliest common deadline
April 1
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your Board of Assessors. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your Board of Assessors directly using the phone number on your tax bill.
Massachusetts property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Clause 41C Senior ExemptionSenior (65+) | $500 base exemption (or the greater tax reduction on $4,000 of taxable valuation). Cities and towns may increase the exemption by local option up to 200% (e.g., Boston FY2027: $1,000, with an additional $1,000 available in certain cases). | Age 65+ · Income: Gross-receipts (income) and whole-estate (asset) limits apply and are adjusted annually for cost of living and by local option. Statutory base income limits are under $13,000 (single) / under $15,000 (married). Example - Boston FY2027: income up to $26,687 (single) / $40,031 (married); assets up to $41,080 (single) / $56,485 (married). · Must own and occupy the property as domicile; domiciled in Massachusetts for the preceding 10 years and owned property in Massachusetts for at least 5 years (surviving spouse provisions apply). Base statutory age is 70, but a city or town may reduce the qualifying age to 65 under Clause 41C. | April 1 | Official source ↗M.G.L. c. 59, § 5, Clause 41C (and 41C½)State Tax Form 96-1, Application for Personal Property Tax Exemptions for Seniors ↗ |
| Clause 41A Senior Property Tax DeferralTax Deferral | Defers payment of all or part of the annual property tax. Taxes may be deferred until the accumulated deferred taxes plus interest reach 50% of the owner's share of the full and fair cash value of the property. Interest accrues at 8% per year (or a lower rate adopted locally). | Age 65+ · Income: Annual income not more than $20,000, or a higher income limit adopted locally. · Must own and occupy the property as domicile; domiciled in Massachusetts for the preceding 10 years and have owned and occupied the property (or other Massachusetts property) for at least 5 years. | April 1 | Official source ↗M.G.L. c. 59, § 5, Clause 41AState Tax Form 97, Application for Clause 41A Senior Property Tax Deferral ↗ |
| Clause 22 Veterans Exemption (including 22A-22F)Veteran | Clause 22: $400 (or greater tax reduction on $2,000 of valuation). Higher amounts for greater service-connected disability: Clause 22A $750; Clause 22B $1,250; Clause 22C (specially adapted housing) $1,500; Clause 22E (100% disabled) $1,000; Clause 22D (surviving spouse of a service member who died in active duty or from a service-connected condition): full exemption. Clause 22F (paraplegic or 100% service-connected blindness): full exemption. | Service-connected disability rating from the U.S. Department of Veterans Affairs (at least 10% for base Clause 22; 100% for Clause 22E; paraplegia or 100% service-connected blindness for Clause 22F). Purple Heart, Congressional Medal of Honor, Distinguished Service Cross, Navy Cross, Air Force Cross, or POW status qualify under specific subclauses. · Must own and occupy the property as domicile; domiciled in Massachusetts for at least 6 months before entering service, or domiciled in Massachusetts for 2 consecutive years before filing. | April 1 | Official source ↗M.G.L. c. 59, § 5, Clauses 22, 22A, 22B, 22C, 22D, 22E, 22FState Tax Form 96-4, Application for Personal Property Tax Exemptions for Veterans ↗ |
| Clause 37/37A Blind Persons ExemptionDisability | Clause 37: $437.50 (or the greater tax reduction on $5,000 of taxable valuation). Clause 37A (local option): $500 of actual taxes due. | Must be legally blind and registered with the Massachusetts Commission for the Blind. · Must be a Massachusetts legal resident and own and occupy the property as domicile. | April 1 | Official source ↗M.G.L. c. 59, § 5, Clauses 37 and 37AState Tax Form 96-3, Application for Personal Property Tax Exemptions for Blind Persons ↗ |
| Clause 17D Exemption (Elderly, Surviving Spouse, or Minor)Senior (65+) | $175 (or the greater tax reduction on $2,000 of taxable valuation). | Age 70+ · Available to a person 70 or older, a surviving spouse, or a minor whose parent is deceased, who owns and occupies the property as domicile. Ownership/occupancy period of 5 years under Clause 17D. Whole-estate (asset) limit applies (statutory base under $40,000, excluding the domicile's value; adjusted annually and by local option). | April 1 | Official source ↗M.G.L. c. 59, § 5, Clause 17DState Tax Form 96-6, Application for Personal Property Tax Exemptions for Seniors, Surviving Spouses, or Minors ↗ |
| Senior Circuit Breaker Tax CreditTax Credit | Refundable state income tax credit equal to the amount by which property tax (plus half of water/sewer charges) exceeds 10% of the taxpayer's total income, up to a statutory base maximum of $1,500 that is adjusted annually for inflation. The Department of Revenue-published maximum credit for tax year 2025 is $2,820. Renters may claim based on 25% of rent paid. | Age 65+ · Income: Total income limits are adjusted annually for inflation. Statutory base limits: $40,000 (single, not head of household) / $50,000 (head of household) / $60,000 (married filing jointly). For tax year 2025 the single limit published by DOR is $75,000. The assessed value of the principal residence cannot exceed a base of $600,000, adjusted annually (tax year 2025 cap: $1,298,000). · Must be a Massachusetts resident 65 or older who owns or rents and occupies the property as a principal residence in Massachusetts. Cannot be a dependent of another taxpayer. | Deadline varies — confirm locally | Official source ↗M.G.L. c. 62, § 6(k)Schedule CB, Circuit Breaker Credit (filed with Massachusetts Form 1) ↗ |
| Residential ExemptionHomestead | Local option: a city or town may exempt up to 35% of the average assessed value of all Class One (residential) parcels for owner-occupied principal residences. Example - Boston FY2026 savings up to $4,353.74. | Must own and occupy the property as a principal residence (as used for income tax purposes) as of the applicable assessment date. Available only in municipalities that have adopted the exemption. | April 1 | Official source ↗M.G.L. c. 59, § 5C |
| Clause 42/43 Surviving Spouse of Firefighter or Police Officer Killed in the Line of DutyVeteranVerify locally | Amount adjusted annually — confirm with your Board of Assessors | Surviving spouse (Clause 42) or surviving parent/minor child (Clause 43) of a firefighter or police officer killed in the line of duty, who owns and occupies the property as domicile. | April 1 | Official source ↗M.G.L. c. 59, § 5, Clauses 42 and 43State Tax Form 96-6 (covers Clauses 17, 41, 42 & 43) ↗ |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
Massachusetts property tax relief FAQ
What property tax exemptions are available in Massachusetts?
Massachusetts offers 8 main property tax relief programs: Clause 41C Senior Exemption, Clause 41A Senior Property Tax Deferral, Clause 22 Veterans Exemption (including 22A-22F), Clause 37/37A Blind Persons Exemption, Clause 17D Exemption (Elderly, Surviving Spouse, or Minor), Senior Circuit Breaker Tax Credit, Residential Exemption, Clause 42/43 Surviving Spouse of Firefighter or Police Officer Killed in the Line of Duty. Each is administered through your Board of Assessors.
How do I apply for a property tax exemption in Massachusetts?
You apply through your Board of Assessors — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a Massachusetts property tax exemption free?
Yes. Filing is always free through your Board of Assessors. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare Massachusetts to other states by relief type
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