Massachusetts benefits guide

Town property-tax breaks for seniors

Statewide rules as of September 25, 2026. Each city and town decides which of these it offers and at what level, so always confirm with your town assessor.

The main senior exemption (Clause 41C)

• Amount: $500 a year off the bill. Towns can vote to raise it to $1,000.
• Age: 70 or older before July 1 of the tax year. Towns can vote to lower the age to 65.
• Residence: lived in Massachusetts for the past 10 years, and owned and lived in a Massachusetts home for 5 years.
• Income and savings limits: the state minimum is under $13,000 of income ($15,000 married), and savings of no more than $28,000 ($30,000 married). Your home doesn't count. Many towns raise these limits, up to $20,000/$30,000 of income and $40,000/$55,000 of savings, and some raise them every year with inflation.

Clause 41C½ (some towns instead): a bigger exemption, worth 5% (up to 20%) of the town's average home value. It has no savings limit, and the income limit follows the state Circuit Breaker limit for a single person ($75,000 for tax year 2025). Towns that adopt it use it in place of 41C.

Other exemptions

• Age 70+ or surviving spouse, any income (Clause 17D): $175 a year off the bill, if your savings are no more than $40,000, not counting the home. Some towns raise the amount each year with inflation.
• Veterans (Clause 22 and related): from $400 a year (10% or more service-connected disability) up to $1,500 for certain severe disabilities. A 100% rating is $1,000 a year. Some cases get a full exemption, such as paraplegic veterans and surviving spouses of service members who died from a service injury. If both spouses are veterans who qualify, each gets it.
• Legally blind: $500 a year in towns that adopted Clause 37A, or $437.50 elsewhere.
• Doubling: towns that accept "Section 5C½" can add up to 100% more on top of these exemptions.

One exemption per home. If you qualify for more than one, the assessor gives you whichever is worth the most. But an exemption can be combined with the work-off, the tax deferral, the residential exemption and the Community Preservation Act exemption below.

The senior tax work-off

• For homeowners 60 and older, in towns that run the program.
• You volunteer for the town, for example at the library, the senior center or town hall. Your hours are credited against your property-tax bill at no more than the state minimum wage (now $15 an hour).
• The most you can earn is $2,000 a year, raised from $1,500 in 2023. Some towns instead cap it at 125 hours.
• The credit isn't taxable income, and it's in addition to any exemption you get.
• It can't be claimed for past years, because it's paid for hours actually worked. Sign up every year; towns set their own sign-up windows and often have limited slots.

Putting off the tax: the senior deferral (Clause 41A)

• For homeowners 65 and older. It lets you postpone some or all of your property tax. It's a loan against the house, not a gift.
• The income limit is $20,000 unless your town raised it. Towns can raise it as high as the state Circuit Breaker limit for a single person ($75,000 for tax year 2025).
• Interest is up to 8% a year, or less if the town sets a lower rate. The total you defer, plus interest, can't be more than half of your share of the home's value.
• It's paid back when the home is sold or the owner dies. From that point, interest is 16% until it's paid. A surviving spouse can keep deferring.
• The town records a lien on the property, and any joint owner or mortgage holder must agree in writing. Talk it over with your family, because it reduces what the home leaves behind.

Two more that depend on your town

• Community Preservation Act (CPA) surcharge: if your town has the CPA and voted the senior exemption, people 60+ with low or moderate income can be exempted from that extra charge on the bill. Apply to the assessor by the same deadline, every year.
• Residential exemption: some cities (Boston is one) reduce the taxable value of any home that is the owner's main residence. It isn't just for seniors, and it stacks with a senior exemption.

How to apply: call your assessor

Call or visit your town or city assessor's office. It's usually in town hall. Ask:

1. "Which senior exemptions has the town adopted, and what are this year's income and savings limits?"
2. "Has the town raised or doubled the exemption amounts?"
3. "Do you have a senior tax work-off program? When is sign-up?"
4. "Do you offer the senior tax deferral, and what's the income limit?"
5. "Has the town adopted the Community Preservation Act senior exemption?"

Bring or be ready to show: your latest tax bill, proof of age, last year's income (tax return or Social Security statement), and your bank and investment balances. The main senior form is State Tax Form 96-1, which you file with the assessor. Filing doesn't pause your bill, so keep paying it while you wait. Assessors have 3 months to decide.

Don't miss the state credit too

These are town breaks. The state has its own: the Senior Circuit Breaker tax credit, worth up to $2,820 for tax year 2025. You can get it on top of a town exemption, and unlike the town breaks, it can be claimed up to 3 years back.

Sources

• Massachusetts General Laws c.59 §5 (exemption clauses 17D, 22, 37, 37A, 41A, 41C, 41C½), §5C½, §5K (work-off), §59 (deadline).
• Chapter 50 of the Acts of 2023, section 2 (work-off cap raised to $2,000).
• Division of Local Services, Assessment Administration, Chapter 7: Property Tax Exemptions (rev. January 2026).
• Department of Revenue, State Tax Form 96-1.
• Community Preservation Act, c.44B §3.

Benefighter is not a government agency. This page is general information, not legal or tax advice. Limits change every year.