MA · No general homestead exemption
Massachusetts homestead exemption
Massachusetts has no statewide homestead exemption; instead, cities and towns may choose to adopt a residential exemption of up to 35% of the average assessed value of residential parcels, applied to your principal residence.
- Main exemption
- No general exemptionLocal option: up to 35% of the community's average assessed value of residential (Class One) parcels, subtracted from a principal residence's value
- Filing deadline
- Not in our data
- Own and live there by
- Not in our data
- Renewal
- Not in our data
- Where to file
- Local board of assessors
Massachusetts has no statewide homestead exemption; instead, cities and towns may choose to adopt a residential exemption of up to 35% of the average assessed value of residential parcels, applied to your principal residence. Only communities certified as assessing at full value can offer it, and many do not. Apply in writing to your local board of assessors.
Last verified · Sources
How much the Massachusetts exemption is worth
Massachusetts has no general homestead exemption for all homeowners. The relief that does exist is described below.
Adopting cities and towns set the exemption at not more than 35% of the average residential assessed value. After all exemptions, taxable value cannot fall below 10% of full and fair cash value.
35% of value · applies to local option: up to 35% of the community's average assessed value of residential (class one) parcels, subtracted from a principal residence's value · source
Who qualifies
- Your city or town has adopted the residential exemption
- The home is your principal residence as used for income tax purposes
- The parcel is classified as Class One, residential
Deadline and renewal
Apply to the assessors by the due date of the first installment of the actual tax bill for the fiscal year. Senior, veteran, blind and surviving spouse exemptions are due by April 1 or within 3 months after the bill was sent, whichever is later.
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Clause 41C exemption (70+) | $4,000 off assessed value | Owners who turned 70 before the fiscal year get $4,000 off taxable value or $500 off the tax, whichever saves more, subject to residency and ownership rules plus income and asset limits. Source |
| Seniors | Senior Circuit Breaker income tax credit (65+) | Not in our data | Owners and renters 65+ can get a refundable state income tax credit for property tax above 10% of total income. Income, home value and credit limits are adjusted yearly for inflation. Source |
| Veterans | Clause 22 veteran exemption | $400 off the tax bill | Qualifying veterans who live in the home get $2,000 off taxable value or $400 off the tax, whichever saves more. Higher clauses apply for greater disabilities. Source |
| Veterans | Clause 22E 100% disabled veteran | $1,000 off the tax bill | Veterans with a 100% service-connected VA disability rating get $6,000 off taxable value or $1,000 off the tax, whichever saves more. Source |
| Disabled owners | Clause 37A blind exemption | $500 off the tax bill | Legally blind residents get $500 off the actual tax on the home they live in, in cities and towns that accept this clause. Source |
| Surviving spouses | Clause 17D surviving spouse, minor child or 70+ | $175 off the tax bill | A surviving spouse, a minor with a deceased parent, or an owner over 70 with five years of ownership gets $2,000 off taxable value or $175 off the tax, whichever saves more. The whole estate, excluding the home, must be $40,000 or less. Source |
Law: M.G.L. c. 59, §5C; c. 59, §59
Massachusetts county guides
County guides for Massachusetts are not published yet. File with: Local board of assessors.
Frequently asked questions
Does every Massachusetts town offer the residential exemption?
No. It is a local option that only communities assessing at full value can adopt. Ask your board of assessors whether your city or town offers it.
What if I'm 70 or older?
You may qualify for a Clause 41C exemption of $4,000 off value or $500 off your tax, whichever is more, if you meet the income and asset limits. Apply to your assessors.
Is there a senior credit on the state income tax?
Yes. The Senior Circuit Breaker credit refunds property tax above 10% of income for qualifying owners and renters 65 and older.
When is the homestead exemption deadline in Massachusetts?
Apply to the assessors by the due date of the first installment of the actual tax bill for the fiscal year. Senior, veteran, blind and surviving spouse exemptions are due by April 1 or within 3 months after the bill was sent, whichever is later.
Sources
- M.G.L. c. 59 §5C (Residential exemption) · Massachusetts General Court
- M.G.L. c. 59 §59 (Abatement and exemption applications) · Massachusetts General Court
- M.G.L. c. 59 §5 (Exemptions) · Massachusetts General Court
- M.G.L. c. 62 §6 (Senior Circuit Breaker credit) · Massachusetts General Court
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