Massachusetts Property Tax Relief for Seniors 2026

Every statewide property tax break Massachusetts offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Massachusetts has no statewide homestead exemption or assessment freeze for seniors; instead, homeowners 70+ (65+ where a town opts in) with limited income and assets can get a local property tax exemption of $500 (up to $1,000 under Clause 41C, or 5-20% of average residential value under Clause 41C1/2), or a $175 Clause 17 exemption. Every community must offer the Clause 41A deferral for owners 65+ (tax deferred until sale or death at up to 8% interest), and the state Senior Circuit Breaker refundable income tax credit pays homeowners and renters 65+ up to $2,820 (tax year 2025) when property tax or rent exceeds 10% of income. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Massachusetts property tax relief programs for seniors

Massachusetts property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Senior exemption, Clause 41 / local-option 41B / 41C	Homestead exemption	70 or older on July 1 (Clause 41C: town may lower to 65)	Prior-year gross receipts: Clause 41 $6,000 single / $7,000 married; 41B $10,000 / $12,000; 41C $13,000 / $15,000 (town may raise to $20,000 / $30,000); minus DOR minimum Social Security/retirement allowance; all limits COLA-indexed where Clause 41D accepted. Asset (whole estate, excl. home) limits: 41 $17,000 single / $20,000 married; 41C $28,000 / $30,000 (town may raise to $40,000 / $55,000).	April 1, or 3 months after actual tax bills are mailed, whichever is later; eligibility fixed as of July 1.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Senior exemption, local-option Clause 41C1/2	Homestead exemption	70 or older (town may lower to 65)	Gross receipts up to the Senior Circuit Breaker limit for a single non-head-of-household filer ($75,000 for tax year 2025, COLA-indexed); no asset limit.	April 1, or 3 months after actual tax bills are mailed, whichever is later.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Senior / surviving spouse exemption, Clause 17 / 17C / 17C1/2 / 17D	Homestead exemption	70 or older for seniors (surviving spouses and minor children of a deceased parent qualify at any age)	No income test; whole estate limit $20,000 (Clause 17) or $40,000 (17C, 17C1/2, 17D), with home-value/mortgage deductions; COLA-indexed where Clause 17E accepted.	April 1, or 3 months after actual tax bills are mailed, whichever is later.	DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)
Senior property tax deferral, Clause 41A (statewide)	Tax deferral	65 or older on July 1	Prior-year gross receipts (applicant + spouse) up to $20,000; town may raise to the circuit-breaker single limit ($75,000 for tax year 2025).	April 1, or 3 months after actual tax bills are mailed, whichever is later.	DLS: Ask DLS
Senior Circuit Breaker Tax Credit (Schedule CB, M.G.L. c. 62, s. 6(k))	Circuit breaker	65 or older by December 31 of the tax year	Tax year 2025 total income: $75,000 single, $94,000 head of household, $112,000 married filing jointly; homeowner's residence assessed value at or below $1,298,000 (Jan 1, 2025). Tax year 2026 thresholds not yet published (no TIR 26 update on DOR's TIR list as of 2026-11-04). Residents/part-year residents only; married filing separately and dependents are ineligible.	With the state income tax return (Schedule CB must be completed within 3 years of the original due date, without extensions).	DOR TIR 25-7: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (Oct 24, 2025)

Amounts, how to apply and deadlines

Senior exemption, Clause 41 / local-option 41B / 41C

Type: Homestead exemption
Age: 70 or older on July 1 (Clause 41C: town may lower to 65)
Income limit: Prior-year gross receipts: Clause 41 $6,000 single / $7,000 married; 41B $10,000 / $12,000; 41C $13,000 / $15,000 (town may raise to $20,000 / $30,000); minus DOR minimum Social Security/retirement allowance; all limits COLA-indexed where Clause 41D accepted. Asset (whole estate, excl. home) limits: 41 $17,000 single / $20,000 married; 41C $28,000 / $30,000 (town may raise to $40,000 / $55,000).
Amount: $500 per year off the tax bill (Clause 41C: town may raise up to $1,000); prorated by ownership share if a co-owner is not a spouse.
How to apply: Annual application to the local board of assessors with proof of age, ownership/domicile, income and assets. 41B/41C also require 10 consecutive years MA domicile and 5 years owning/occupying MA property. Clause 41/41B/41C minimum ownership interest $4,000.
Deadline: April 1, or 3 months after actual tax bills are mailed, whichever is later; eligibility fixed as of July 1.
Source: DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)

Senior exemption, local-option Clause 41C1/2

Type: Homestead exemption
Age: 70 or older (town may lower to 65)
Income limit: Gross receipts up to the Senior Circuit Breaker limit for a single non-head-of-household filer ($75,000 for tax year 2025, COLA-indexed); no asset limit.
Amount: 5% of the average assessed value of residential property in the town (town may raise to up to 20%).
How to apply: Annual application to local assessors; 10 consecutive years MA domicile (town may cut to 5) and 5 years owning/occupying MA property.
Deadline: April 1, or 3 months after actual tax bills are mailed, whichever is later.
Source: DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)

Senior / surviving spouse exemption, Clause 17 / 17C / 17C1/2 / 17D

Type: Homestead exemption
Age: 70 or older for seniors (surviving spouses and minor children of a deceased parent qualify at any age)
Income limit: No income test; whole estate limit $20,000 (Clause 17) or $40,000 (17C, 17C1/2, 17D), with home-value/mortgage deductions; COLA-indexed where Clause 17E accepted.
Amount: $175 per year (town may raise annually by up to 100% of DOR COLA).
How to apply: Annual application to local assessors; seniors need $2,000 minimum ownership interest and 5-10 years ownership/occupancy depending on clause. Used by seniors who do not qualify for a Clause 41 exemption.
Deadline: April 1, or 3 months after actual tax bills are mailed, whichever is later.
Source: DOR/DLS Assessment Administration Chapter 7: Property Tax Exemptions Module (Rev. 1/26)

Senior property tax deferral, Clause 41A (statewide)

Type: Tax deferral
Age: 65 or older on July 1
Income limit: Prior-year gross receipts (applicant + spouse) up to $20,000; town may raise to the circuit-breaker single limit ($75,000 for tax year 2025).
Amount: Defer all or part of the annual tax until sale or death; cumulative deferred tax + interest capped at 50% of the owner's share of fair cash value; interest 8% (or lower local rate), rising to 16% after sale/death if unpaid. Can be combined with an exemption on the remaining tax.
How to apply: Annual application to local assessors plus a tax deferral and recovery agreement (State Tax Form 97-1) signed by all co-owners and mortgagees; requires 10 consecutive years MA domicile and 5 years owning/occupying MA property.
Deadline: April 1, or 3 months after actual tax bills are mailed, whichever is later.
Source: DLS: Ask DLS - Property Tax Deferrals for Qualifying Seniors

Senior Circuit Breaker Tax Credit (Schedule CB, M.G.L. c. 62, s. 6(k))

Type: Circuit breaker
Age: 65 or older by December 31 of the tax year
Income limit: Tax year 2025 total income: $75,000 single, $94,000 head of household, $112,000 married filing jointly; homeowner's residence assessed value at or below $1,298,000 (Jan 1, 2025). Tax year 2026 thresholds not yet published (no TIR 26 update on DOR's TIR list as of 2026-11-04). Residents/part-year residents only; married filing separately and dependents are ineligible.
Amount: Refundable state income tax credit equal to property tax (plus 50% of water/sewer charges), or 25% of rent, in excess of 10% of total income; maximum $2,820 for tax year 2025.
How to apply: File Schedule CB with the Massachusetts Form 1 / 1-NR/PY income tax return (free via MassTaxConnect); available to homeowners and renters.
Deadline: With the state income tax return (Schedule CB must be completed within 3 years of the original due date, without extensions).
Source: DOR TIR 25-7: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (Oct 24, 2025)

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Massachusetts income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Massachusetts state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Massachusetts?

Senior exemption, Clause 41 / local-option 41B / 41C: homestead exemption; Senior exemption, local-option Clause 41C1/2: homestead exemption; Senior / surviving spouse exemption, Clause 17 / 17C / 17C1/2 / 17D: homestead exemption; Senior property tax deferral, Clause 41A (statewide): tax deferral; Senior Circuit Breaker Tax Credit (Schedule CB, M.G.L. c. 62, s. 6(k)): circuit breaker (mass.gov, mass.gov, mass.gov).

At what age do Massachusetts seniors qualify for property tax relief?

Senior exemption, Clause 41 / local-option 41B / 41C: 70 or older on July 1 (Clause 41C: town may lower to 65); Senior exemption, local-option Clause 41C1/2: 70 or older (town may lower to 65); Senior / surviving spouse exemption, Clause 17 / 17C / 17C1/2 / 17D: 70 or older for seniors (surviving spouses and minor children of a deceased parent qualify at any age); Senior property tax deferral, Clause 41A (statewide): 65 or older on July 1; Senior Circuit Breaker Tax Credit (Schedule CB, M.G.L. c. 62, s. 6(k)): 65 or older by December 31 of the tax year.

Is there an income limit for Massachusetts senior property tax relief?

Senior exemption, Clause 41 / local-option 41B / 41C: Prior-year gross receipts: Clause 41 $6,000 single / $7,000 married; 41B $10,000 / $12,000; 41C $13,000 / $15,000 (town may raise to $20,000 / $30,000); minus DOR minimum Social Security/retirement allowance; all limits COLA-indexed where Clause 41D accepted. Asset (whole estate, excl. home) limits: 41 $17,000 single / $20,000 married; 41C $28,000 / $30,000 (town may raise to $40,000 / $55,000).; Senior exemption, local-option Clause 41C1/2: Gross receipts up to the Senior Circuit Breaker limit for a single non-head-of-household filer ($75,000 for tax year 2025, COLA-indexed); no asset limit.; Senior / surviving spouse exemption, Clause 17 / 17C / 17C1/2 / 17D: No income test; whole estate limit $20,000 (Clause 17) or $40,000 (17C, 17C1/2, 17D), with home-value/mortgage deductions; COLA-indexed where Clause 17E accepted.; Senior property tax deferral, Clause 41A (statewide): Prior-year gross receipts (applicant + spouse) up to $20,000; town may raise to the circuit-breaker single limit ($75,000 for tax year 2025).; Senior Circuit Breaker Tax Credit (Schedule CB, M.G.L. c. 62, s. 6(k)): Tax year 2025 total income: $75,000 single, $94,000 head of household, $112,000 married filing jointly; homeowner's residence assessed value at or below $1,298,000 (Jan 1, 2025). Tax year 2026 thresholds not yet published (no TIR 26 update on DOR's TIR list as of 2026-11-04). Residents/part-year residents only; married filing separately and dependents are ineligible..

What is the deadline to apply in Massachusetts?

Senior exemption, Clause 41 / local-option 41B / 41C: April 1, or 3 months after actual tax bills are mailed, whichever is later; eligibility fixed as of July 1.; Senior exemption, local-option Clause 41C1/2: April 1, or 3 months after actual tax bills are mailed, whichever is later.; Senior / surviving spouse exemption, Clause 17 / 17C / 17C1/2 / 17D: April 1, or 3 months after actual tax bills are mailed, whichever is later.; Senior property tax deferral, Clause 41A (statewide): April 1, or 3 months after actual tax bills are mailed, whichever is later.; Senior Circuit Breaker Tax Credit (Schedule CB, M.G.L. c. 62, s. 6(k)): With the state income tax return (Schedule CB must be completed within 3 years of the original due date, without extensions)..

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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