How to apply for Local Senior Property Tax Exemptions & Deferral (Town-by-Town)

Who it's for

Massachusetts law lets every city and town offer property-tax help to seniors: exemptions of $500 up to $1,000 for homeowners 70 or older (65+ where the town has voted it) under Clause 41C, a $175 exemption under Clause 17D, and a tax deferral under Clause 41A that lets homeowners 65+ postpone taxes at up to 8% interest until the home is sold. Each town chooses which options to adopt and sets its own income and asset limits, so amounts vary by town. Apply each year with the local board of assessors.

What you'll need

• Annual application to the local board of assessors (State Tax Form 96 for exemptions; Form 97 + agreement for the deferral)
• Proof of age, income, and assets per the town's adopted limits

Where to apply

Step by step

1. Confirm your town's rules by contacting the local board of assessors. Exemption amounts, qualifying ages, and income and asset limits are set town by town, so only your local board can tell you exactly what applies at your address.
2. Gather proof of age, income, and assets. Your town sets the specific limits, so ask the board of assessors which documents they require.
3. Get the right application form. Use State Tax Form 96 to apply for a property-tax exemption (such as Clause 41C or Clause 17D). If you want to defer taxes under Clause 41A, ask for Form 97 and the required deferral agreement.
4. Complete the form carefully. Fill in all sections and make sure your supporting documents match the information on the form.
5. Submit your completed application and documents to the local board of assessors online by the deadline your town sets.

What to expect: After submitting, the local board of assessors will review your application and documents. Processing times vary, so contact your board directly for an estimate of when you will hear back. If approved for an exemption, the qualifying amount will be applied to your property-tax bill; if approved for the deferral under Clause 41A, taxes are postponed at up to 8% interest until the home is sold. Because this program renews every year, you will need to file a new application with the local board of assessors each year to keep your benefit. Mark your calendar well before the annual deadline your town sets so you do not miss it.

Renewals

annual