Who qualifies for the Veterans exemptions (Clause 22 series) in Massachusetts?

A Massachusetts veteran who lives in the home as their domicile on July 1. The veteran needs a service-connected disability of at least 10%, a Purple Heart, certain decorations, POW status, loss of a limb or sight, or a 100% disability, depending on the clause. Surviving spouses qualify under some clauses. Gold Star parents qualify under Clause 22. In a multi-unit building only your own unit counts. Set amounts off your tax: Clause 22 $400, 22A $750, 22B $1,250, 22C $1,500, 22E $1,000. Or a set slice of assessed value if that gives you more. Clause 22D is a full exemption for surviving spouses of those killed in combat or who died of a service-connected injury, on stated conditions. Clause 22F is a full exemption, with a small amount left in some cases. Your town may also have accepted 22I (cost-of-living increase) or 22J (up to 100% more). The state reimburses part of the cost. Deadline: You must live in the home as your domicile on July 1 of the fiscal year. The filing deadline is local.

Who qualifies for the Residential exemption (local option) in Massachusetts?

Your home is your domicile in a city or town that accepted MGL c. 59, s. 5C. It does nothing in towns that have not. A percentage of the average residential value is subtracted from your value before the residential rate is applied. The percentage is voted locally each year. Deadline: Set locally.

Who qualifies for the Clause 41A tax deferral in Massachusetts?

Senior homeowners who meet age and gross-receipts limits. Details vary by town. You put off paying the tax. It is not erased. Interest builds up and a lien is recorded on your home. Deadline: Set locally, tied to the tax year.

Who qualifies for the Senior Circuit Breaker tax credit (Schedule CB) in Massachusetts?

Age 65 or older by December 31 of the tax year. You own or rent and live in a Massachusetts principal residence and are not a dependent. For tax year 2025, Massachusetts income can't be over $75,000 single, $94,000 head of household or $112,000 joint. Married filing separately does not qualify. The home's assessed value can't be over $1,298,000 as of January 1, 2025. A refundable income tax credit of up to $2,820 for tax year 2025. Deadline: With your return for that tax year.

Rules by state / Massachusetts

Massachusetts property tax, line by line.

Your city or town tax collector sends your property tax bill. The bill covers the fiscal year from July 1 to June 30 and may also include local charges like the Community Preservation Act surcharge, water, sewer and betterments.

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At a glance

Who sends the bill: Your city or town tax collector.
When it comes: Preliminary bills come before the August and November installments. Actual bills come before the February and May installments, after the tax rate is set.
When it's due: Four quarterly installments, usually August 1, November 1, February 1 and May 1. The first two are preliminary. Some towns use two payments a year instead.
Value is set as of: January 1. For personal exemptions, you generally have to qualify as of July 1.
Limits on increases: Proposition 2½ limits how much your town's total tax levy can grow each year (2.5% plus new growth). There is no cap on the assessment of your own home. Some towns vote a residential exemption that shifts tax within the residential class.

Bill dates source · Assessment source

What may come off

5 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Veterans exemptions (Clause 22 series)

Who: A Massachusetts veteran who lives in the home as their domicile on July 1. The veteran needs a service-connected disability of at least 10%, a Purple Heart, certain decorations, POW status, loss of a limb or sight, or a 100% disability, depending on the clause. Surviving spouses qualify under some clauses. Gold Star parents qualify under Clause 22. In a multi-unit building only your own unit counts.
What you get: Set amounts off your tax: Clause 22 $400, 22A $750, 22B $1,250, 22C $1,500, 22E $1,000. Or a set slice of assessed value if that gives you more. Clause 22D is a full exemption for surviving spouses of those killed in combat or who died of a service-connected injury, on stated conditions. Clause 22F is a full exemption, with a small amount left in some cases. Your town may also have accepted 22I (cost-of-living increase) or 22J (up to 100% more). The state reimburses part of the cost.
How to apply: Apply to your local board of assessors. Ask whether your town accepted 22I or 22J.
Deadline: You must live in the home as your domicile on July 1 of the fiscal year. The filing deadline is local.
After that: File as your assessors require.

Source

Clause 17D and senior exemptions (Clauses 41, 41B, 41C, 41C½)

Who: Clause 17D: a surviving spouse, a minor child of a deceased parent, or a person 70 or older, within a whole-estate limit. Clauses 41C and 41C½: age 65 or older, a local option, with income and asset limits your town may raise.
What you get: The 17-series has a $175 base amount that a town can increase. The 41-series is a larger local-option exemption.
How to apply: Apply to your local board of assessors.
Deadline: Generally you qualify as of July 1. The application date is local.
After that: Every year.

Source

Residential exemption (local option)

Who: Your home is your domicile in a city or town that accepted MGL c. 59, s. 5C. It does nothing in towns that have not.
What you get: A percentage of the average residential value is subtracted from your value before the residential rate is applied. The percentage is voted locally each year.
How to apply: Usually automatic based on your domicile. Some cities require an application.
Deadline: Set locally.
After that: The percentage is voted each year. Acceptance continues until the town revokes it.

Source

Clause 41A tax deferral

Who: Senior homeowners who meet age and gross-receipts limits. Details vary by town.
What you get: You put off paying the tax. It is not erased. Interest builds up and a lien is recorded on your home.
How to apply: Apply to your local board of assessors.
Deadline: Set locally, tied to the tax year.
After that: Every year.

Source

Senior Circuit Breaker tax credit (Schedule CB)

Who: Age 65 or older by December 31 of the tax year. You own or rent and live in a Massachusetts principal residence and are not a dependent. For tax year 2025, Massachusetts income can't be over $75,000 single, $94,000 head of household or $112,000 joint. Married filing separately does not qualify. The home's assessed value can't be over $1,298,000 as of January 1, 2025.
What you get: A refundable income tax credit of up to $2,820 for tax year 2025.
How to apply: File Schedule CB and Schedule HC with your Massachusetts income tax return.
Deadline: With your return for that tax year.
After that: Every year.

Schedule CB and Schedule HC: the form

Flat charges and parcel taxes. Where your town has adopted the Community Preservation Act surcharge, it has local exemptions for the first $100,000 of residential value and for certain low-income and senior owners. Ask your local assessors or town hall.

Think your value is too high?

Asking for a lower assessed value (full and fair cash value)

Free review: There is no statewide informal program. You can ask your assessors to review your value before you file an abatement.
Formal appeal: Your board of assessors, on an abatement application. After that, the Appellate Tax Board.
Deadline: The abatement application is due on or before the due date of the first installment of the actual tax bill, typically February 1.
Good to know: Check with your assessors on whether a review could raise your value. Keep paying your bill on time while your abatement is reviewed. You can prepare the abatement yourself.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

The CPA surcharge, unless a local exemption applies to you
Betterments and utility liens
Motor vehicle excise, except a separate veteran excise exemption if you qualify
Circuit breaker amounts above $2,820 for tax year 2025, or on a home assessed over $1,298,000
A residential exemption in a town that has not voted one

Your bill can include the Community Preservation Act surcharge where your town adopted it, usually 1% to 3%. Water, sewer and betterments may be liens on the same bill, and they are not personal exemptions. Motor vehicle excise is a separate bill.

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Rules checked October 28, 2026 against official Massachusetts sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.