Senior Exemptions (Clauses 41, 41B, 41C, 41C½; alternative Clause 17D)
Clauses 41, 41B and 41C: $500 off your tax bill; towns may raise 41C up to $1,000. Clause 41C½: 5% of the town's average residential value, up to 20% if the town votes. Example: Boston (Clause 41C, FY2027) gives $1,000 plus up to another $1,000 of city relief.
- Who qualifies
- You are 70 or older on July 1 of the tax year (towns can lower the age to 65 for 41C and 41C½; Boston uses 65). You own and live in the home as your domicile on July 1. For 41B, 41C and 41C½ you must have lived in Massachusetts for 10 straight years and owned and occupied a Massachusetts home for any 5 years. Your ownership share must be worth at least $4,000 (41, 41B, 41C). Seniors 70+ who miss the income limits may get the smaller Clause 17/17D exemption.
- Income limit
- Set by clause and by town. Clause 41 starts at $6,000 single / $7,000 married; 41C½ can go up to the Circuit Breaker limit. Example, Boston Clause 41C for FY2027: gross income up to $26,687 single or $40,031 married (including the Social Security allowance) and assets (not counting the home) up to $41,080 single or $56,485 married.
- How to apply
- File the exemption application with your local assessors. Bring birth certificate, proof of ownership and domicile, prior-year income tax returns, and bank and other asset statements.
- Deadline
- April 1, or three months after actual tax bills are mailed, whichever is later. Assessors cannot accept late applications for any reason.
- Renewal
- Every year (Boston mails renewal forms to past recipients, but you are responsible for filing).
- Law
- M.G.L. c. 59, § 5, Clauses 17, 17C, 17C½, 17D, 41, 41B, 41C, 41C½
Source: official page