Massachusetts Program Overview

• You must be a Massachusetts resident
• You must own or rent residential property in Massachusetts and occupy the property as your primary residence. If your principal residence is owned by a grantor trust, and either you or your spouse is a trustee, then you would qualify as a homeowner.
• You must be 65 or older by December 31 of the tax year
• For tax year 2025, the taxpayer’s “total income” cannot exceed $75,000 for a single individual who is not the head of a household, $94,000 for a head of household, and $112,000 for married couples filing a joint return
• For homeowner, your Massachusetts property tax payments with half of your water and sewer use charge must exceed 10% of your total Massachusetts income
• For a renter, 25% of your annual Massachusetts rent must exceed 10% of your total Massachusetts income.
• For tax year 2025, the assessed valuation, before the residential exemptions but after abatements, of the homeowner’s principal residence may not exceed $1,298,000.
• No credit is allowed if the taxpayer claims the status of married filing separate, receives a federal or state rent subsidy, rents from a tax-exempt entity, or is a dependent of another taxpayer.

The Schedule CB must be completed within 3 years from the last day for filing the return, without regard to any extension of time to file. The filing date for the 2025 return is April 15, 2026.

• Schedule CB
• Massachusetts personal income tax return (Form 1) which requires that your file copies of your Forms W-2, W-2G, PWH-WA, 2G and any Forms 1099 which included Massachusetts withholding.
• Amounts added back to Massachusetts AGI in computing qualifying income for Schedule CB include income from Social Security, retirement, pension or annuities, cash public assistance, tax-exempt interest and dividends, net capital losses, long-term capital losses, certain capital gains, income from a partnership or trust not otherwise included in the taxpayer’s Massachusetts AGI.

• You must be a Massachusetts resident
• You must own or rent residential property in Massachusetts and occupy the property as your primary residence. If your principal residence is owned by a grantor trust, and either you or your spouse is a trustee, then you would qualify as a homeowner.
• You must be 65 or older by December 31 of the tax year
• For tax year 2025, the taxpayer’s “total income” cannot exceed $75,000 for a single individual who is not the head of a household, $94,000 for a head of household, and $112,000 for married couples filing a joint return
• For homeowner, your Massachusetts property tax payments with half of your water and sewer use charge must exceed 10% of your total Massachusetts income
• For a renter, 25% of your annual Massachusetts rent must exceed 10% of your total Massachusetts income.
• For tax year 2025, the assessed valuation, before the residential exemptions but after abatements, of the homeowner’s principal residence may not exceed $1,298,000.
• No credit is allowed if the taxpayer claims the status of married filing separate, receives a federal or state rent subsidy, rents from a tax-exempt entity, or is a dependent of another taxpayer.

The Schedule CB must be completed within 3 years from the last day for filing the return, without regard to any extension of time to file. The filing date for the 2025 return is April 15, 2026.

• Schedule CB
• Massachusetts personal income tax return (Form 1) which requires that your file copies of your Forms W-2, W-2G, PWH-WA, 2G and any Forms 1099 which included Massachusetts withholding.
• Amounts added back to Massachusetts AGI in computing qualifying income for Schedule CB include income from Social Security, retirement, pension or annuities, cash public assistance, tax-exempt interest and dividends, net capital losses, long-term capital losses, certain capital gains, income from a partnership or trust not otherwise included in the taxpayer’s Massachusetts AGI.

Eligibility — Massachusetts Clause 41C Senior Property Tax Exemption

To qualify for the Massachusetts Clause 41C senior property tax exemption, you generally must meet all of the following requirements:

Age:

You must be 70 years old or older as of the year you apply. Some cities and towns have adopted a lower age requirement of 65.

Ownership and occupancy:

You must own and occupy the property as your domicile, meaning your primary and legal residence. You may have only one domicile.

Residency:

You must have lived in Massachusetts for at least 10 years, which may be reduced to 5 years by local option, and owned and occupied the property for at least 5 years.

Whole estate / assets:

Your whole estate (total assets) generally may not exceed $40,000 if single or $55,000 if married. Some municipalities may adopt higher limits.

Income limit:

This exemption also has a household income limit that is set locally by each city or town and may change from year to year.

Even if you meet the asset limit, your local assessor will review your household income when you apply.

Note:

Because income and asset limits can vary by municipality, you should contact your local assessor’s office to confirm the eligibility rules that apply in your community.

• You must file an application for each fiscal year with the assessors in the city or town where your property is located.
• The application is due on April 1, or three months after the actual tax bills are mailed, whichever is later.
• By law, the assessors may not waive this filing deadline, nor act on a late application, for any reason. Filing an application does not entitle you to delay your tax payment.

You must provide the assessors with whatever information is reasonably required to establish your eligibility. This information may include, but is not limited to:

1. Birth certificates.
2. Evidence of ownership, domicile and occupancy.
3. Income tax returns, bank and other asset account statements.