Tax Relief Programs in Massachusetts

SOCS is aware that there are residents in both Ashburnham and Westminster on fixed incomes, for whom any tax increase presents a challenge. In an effort to support those residents, we have gathered a list of the most common abatement programs available in the Commonwealth. In addition to the programs listed below, seniors should contact Town Hall to learn more about the senior tax work off program offered in both towns.

41 C ½ Senior Tax Exemption – Income

  • Residents who qualify may have their property tax bill reduced by $514 per year
  • Age 65 and above to qualify
  • Owned the property or another Massachusetts property for 5 years
  • Lived in MA for 10 years
  • Total Income cannot exceed $56,000 per applicant

17 D Senior Tax Exemption – Assets

  • Residents who qualify may have their property tax bill reduced by $320 per year
  • Age 70 and above to qualify
  • Assets cannot exceed $40,000, not including property value if you own a 3 family or less
  • No income limit
  • Property owner and MA resident for past 5 years

17 D Widow / Widower / Surviving Minor

  • Residents who qualify may have their property tax bill reduced by $301 per year
  • Age 70 and above to qualify
  • Assets cannot exceed $40,000, not including property value if you own a 3 family or less
  • No income limit
  • Property owner and MA resident for past 5 years

22 Veteran’s Exemption

  • $ 400 – Total
  • Dependent on service, commendations and service related disabilities

Others

  • 37 A Legally Blind Exemption $500
  • 42 & 43 Fire & Police Widow / Widower
  • Total Exemption
  • Also to surviving children
  • 18 Hardship Exemption
  • Any property owner who is determined to be “so aged, and so infirm, and so poverty stricken”, that he or she is unable to

41 A Tax Deferral

  • Up to 50% of assessed value

Circuit Breaker Tax Credit

  • Taxpayers age 65 or older
  • Own or rent residential property located in Massachusetts
  • Allowed credit equal to the amount by which their real estate tax payments, or 25% of the rent constituting a real estate tax payment, exceeds 10% of the taxpayer’s total income, not to exceed $1,070.
  • More information on Circuit Breaker Tax Credit

For more information, and application forms, refer to Massachusett’s “Senior’s and Retirees Property Tax Information” page on mass.gov, which outlines Tax Exemptions and Tax Deferrals for seniors and retirees.