Do Seniors Pay Property Taxes in Massachusetts?

Yes, seniors in Massachusetts are required to pay property taxes. However, the state offers several programs that may reduce, defer, or exempt property tax payments for eligible senior homeowners.

Property Tax Relief Programs for Seniors

Massachusetts provides multiple forms of property tax relief to help seniors manage their housing costs. These include:

1. Senior Property Tax Exemption (Clause 41C)

Qualified seniors may be eligible for a property tax exemption of up to $1,000, depending on the municipality. Eligibility requirements typically include:

• Being at least 65 years old

• Meeting income and asset limits, which vary by city or town

• Owning and occupying the property as a primary residence

2. Property Tax Deferral Program (Clause 41A)

Seniors who meet specific income requirements can defer payment of their property taxes until they sell or transfer their home. Key details include:

• Must be at least 65 years old

• Annual income limit (varies by town, but generally around $64,000)

• Taxes are deferred but accrue interest (rate determined by the municipality)

3. Circuit Breaker Tax Credit

The Massachusetts Circuit Breaker Tax Credit provides relief for seniors whose property taxes (or rent) exceed 10% of their income. In 2024, the maximum credit is $2,590. Eligibility includes:

• Being 65 or older

• Owning or renting a home in Massachusetts

• Meeting annual income limits (e.g., under $64,000 for single filers, $96,000 for married couples)

4. Additional Local Tax Relief Programs

Many cities and towns in Massachusetts offer additional property tax abatements or work-off programs, where seniors can volunteer in exchange for tax reductions.

Conclusion

While seniors in Massachusetts must pay property taxes, they may qualify for exemptions, deferrals, or tax credits to ease the burden. Understanding these programs can help seniors reduce housing costs and manage expenses more effectively.