Senior Property Tax Relief

There are several programs available that provide property tax relief to qualifying seniors. They are outlined briefly in the following table.


CategoryLocal Exemption 17DLocal Exemption 41CLocal Deferment 41ALocal Work-Off AbatementSenior "Circuit Breaker"
Assistance TypeReduces local property tax liability of seniorReduces local property tax liability of seniorDefers payment of local property tax owed by senior until house is sold or senior diesReduces local property tax liability in exchange for voluntary service to communityReduces the amount of state income taxes owed (or provides a refund if none owed) for seniors whose property taxes (and 50% of water/sewer charges exceed 10% of income.
Eligible Age (as of July 1)7070656065
Income Limit for EligibilityNone$13,000 if single $15,000 if marriedBased on the Circuit Breaker Income Guidelines

$45,000 Individual

$55,000 per Household


Based on the Circuit Breaker Income Guidelines


Asset Limit for Eligibility$40,000$28,000 if single $30,000 if marriedNoneNone$600,000 assessed value of domicile
Amount of Assistance$175 off total tax for fiscal year$1,000 off total tax for fiscal yearTaxes and interest can be deferred up to 50% of the property value.up to $500up to $840
Inflation AdjustmentNoneAnnual increase in amount of social security exempted from income limitNoneNoneAutomatic annual increase in income limits and value of domicile
Application ProcedureSenior files application annually with local assessorsSenior files application annually with local assessorsSenior files application annually with local assessorsSenior files application annually with local assessorsSenior files state income tax return with MA DOR
Supporting Documentation RequiredAdditional DocumentationAdditional DocumentationN/APrior Years Income Tax FilingN/A
N/ASenior Local Exemption 17D Application (PDF)Senior Local Exemption 41C Application (PDF)Local Deferment Application (PDF)CLICK HERE FOR APPLICATIONN/A