Tax Assistance and Deferral Programs

The Board of Assessors administers tax assistance programs for various eligible taxpayers based on statutory requirements and locally adopted provisions. These programs are summarized below. Additional information can be obtained by contacting the Assessors' Office at 617-972-6410. Exemption applications for Fiscal Year 2025 will be available July 1, 2024, at the Assessors' Office or downloaded below. Applications for exemptions must be filed each year and are due by April 1, 2025. Exemptions are granted on an annual basis.

Residential Exemption

Applications available in the Assessors’ Office

To qualify, a taxpayer:

  1. Must own and occupy the property as their domicile as of January 1, 2024.
  2. Provide a copy of the first page of your 2023 Massachusetts State Tax Return.   
  3. Provide a copy of your updated driver’s license.
  4. Provide a list of all residential real estate owned by you or of which you are a beneficiary.             
  5. Provide list of any residential exemptions in any state, city or town for this fiscal year that you have received or applied for.                  

The amount of the exemption is to be determined by the City Council prior to January 1, 2025.

Community Preservation Act Exemption (CPA):

CPA Exemption Application (PDF)

To qualify, a taxpayer:

  1. Must own and occupy the property as his/her domicile as of January 1, 2024.
  2. Must not exceed the income limit associated with the household size and age in the below table:
Household Size
Low Income
(Under Age 60)
Low to Moderate Income Senior
(Age 60+)
One
$83,384
$104,230
Two
$95,296
$119,120
Three
$107,208
$134,010
Four
$119,120
$149,900
Five
$128,650
$160,812
Six
$138,179
$172,724
Seven
$147,709
$184,636
Eight
$157,238
$196,548

Upon approval, your full CPA tax amount will be exempted.

Tax Exemption for Older Citizens (Clause 41C):

41C Application (PDF)

To qualify, a taxpayer:

  1. Must be over 65 years of age as of July 1, 2024.
  2. Must have primary residence in Massachusetts for ten years and owned property in the state for five years and must have occupied the property as of July 1, 2024.
  3. Must have a whole estate (the value of personal property excluding domicile) of less than $40,000 if single, $55,000 if married.
  4. Must have an income less than $20,000 if single, $30,000 if married, after subtracting an allowable exclusion ($5,834 worker, $2,917 spouse).

Upon Approval, the exemption amount is $1,000.

Surviving Spouse, Minor Child, Elderly (Clause 17D):

17D Application (PDF)

To qualify, a taxpayer:

  1. Must be a surviving spouse or surviving minor child or must be over 70 years of age as of July 1, 2024.
  2. Must have owned and occupied the property for five years.
  3. Must have a whole estate (the value of personal property less domicile) of less than $40,000.

Upon Approval, the exemption amount is $350.

Blind Persons (Clause 37A):

37A Application (PDF)
To qualify, a taxpayer:

  1. Must be a legal resident of the Commonwealth of Massachusetts.
  2. Own and occupy the property as his/her domicile as of July 1, 2024.
  3. File current proof of blindness each year with the application.

Upon Approval, the exemption amount is $1,000.

Disabled Veteran (Clause 22):

22 Application (PDF)

 To qualify, a taxpayer:

  1. Must be a veteran or spouse of a veteran.
  2. Must have a service-connected disability of 10% or more or
  3. have been awarded the Purple Heart or
  4. be a veteran of the Spanish, Philippine or Chinese Expedition or
  5. have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross or Navy Cross or
  6. Surviving parents of military personnel who died in military service (Gold Star Parents).
  7. Must provide current/most recent U.S. Department of Veterans Affairs certification letter.
  8. Own and occupy the property as his/her domicile as of July 1, 2024.

Exemption amount varies.

Tax Deferral For Older Citizens (Clause 41A):

41A Application (PDF)

Under Clause 41A, seniors may also be able to delay payment of their property taxes. A property tax deferral does not discharge the tax obligation like an exemption. Instead, it defers payment until the senior sells the property or passes away. A deferral allows seniors to use resources that would go to pay taxes to defray living expenses instead. 

 To qualify, a taxpayer:

  1. Must be over 65 years of age as of July 1, 2024.
  2. Must have primary residence in Massachusetts for ten years and owned property in the state for five years.
  3. Must have occupied the property as of July 1, 2024.
  4. Must have a total gross income of less than $62,000 per year.
  5. Must enter into tax lien to be filed at the Registry of Deeds.

Upon Approval, Taxpayer Is Entitled to Defer (Delay) Payment of Any Portion of The Property Tax Bill.

DLS Guide to 41A Tax Deferral (PDF)