Senior Citizen Exemption (Clauses 41, 41B, 41C, 41C½)
Who qualifies
- Age
- 65 or older
- Income
- Gross-receipts (income) limit varies by clause and is CPI-indexed / locally adjustable. Per the DOR/DLS guide, single-filer limits range from $6,000 (Clause 41) up to the state 'circuit breaker' income-tax-credit limit (Clause 41C½); married limits range from $7,000 (Clause 41) to the same circuit-breaker limit. A specific statewide single figure is not published because each accepted clause and local option sets its own threshold. Asset (whole estate) limits also apply: single $17,000 (Clause 41) to $40,000 (Clause 41C); married $20,000 to $55,000 (Clause 41C); no asset limit under Clause 41C½.
- Ownership
- Own and occupy the domicile; ownership interest must be worth at least $4,000 (Clauses 41, 41B, 41C). Life tenants and qualifying trust beneficiaries count as owners.
- Residency
- Must own and occupy the property as domicile. For Clauses 41B, 41C and 41C½, must have been domiciled in Massachusetts for 10 consecutive years before the tax year (reducible to 5 years for Clause 41C½ by local option) and have owned and occupied property in Massachusetts for any 5 years. All eligibility must be met as of July 1 of the fiscal year.
How much it saves
Worked example — a $300,000 home at Massachusetts's median effective rate (~1.10%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: April 1, or three months after the actual (not preliminary) tax bills are mailed for the fiscal year, whichever is later. The deadline cannot be waived or extended by the assessors.
- Renewal: annual — A new application must be filed with the local board of assessors for each fiscal year.
- Official application form
Combining with other exemptions
With limited exceptions, an owner may receive only one exemption under M.G.L. c. 59, § 5 per fiscal year; if qualified for more than one, the assessors grant the one providing the greatest benefit. A senior 70+ who does not meet Clause 41C limits may instead qualify under Clause 17/17C/17C½/17D (reduced benefit, looser tests).
Amount cross-checked against a second official artifact: mass.gov/doc/form-96-1-application-for-personal-property-tax-exemptions-for-seniors/download.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.