TAX RELIEF FOR SENIORS (AND OTHERS)

This information sheet can help people determine whether they might benefit from the many available tax relief programs. Seniors wishing for assistance with the application forms can call the Callahan Senior Center at for an appointment.

Senior "Circuit Breaker" Tax Credit—up to $810 for 2003

A person may obtain this credit even if he or she does not normally file a tax return. If your income is too low to require filing an income tax return, you can still claim a tax credit and receive a check. Even if you didn't submit schedule CB by April 15, you can still file now.

To qualify for this credit, a person must:

Tax Relief Fund (up to $500)

To qualify for these funds, a person must:

Senior Work Program (up to $500)

Exemption and Abatement Programs

For further information and applications for the programs listed below, please contact the Board of Assessors at or Applications are accepted from January 1 through March 31.

To qualify for Clause 17D ($175 exemption), a person must:

To qualify for Clause 41C ($500 exemption), a person must:

To qualify for a Clause 18 exemption, a person must show that by reason of age, infirmity, and financial hardship, he or she cannot pay some portion of his or her tax bill. Eligibility and amount of the exemption are left to the judgement of the town’s assessor.

Veterans, surviving spouses and parents: To qualify for Clause 22-22E (Variable Amount $250 - 100% of tax), a person must be an honorably discharged veteran who lived in Massachusetts 6 months prior to enrollment in service or 5 years prior to applications for exemption AND who has a war service connected disability of 10% or greater; OR is a recipient of the Purple Heart, Congressional Medal of Honor, Distinguished Service Cross, Navy or Air Force Cross; or is a parent or an unmarried surviving spouse of a veteran who lost their life in wartime service. There are no income or asset requirements.

Blindness: Clause 37A - $500 – Those who qualify are blind persons as determined by the Massachusetts Association for the Blind by July 1 and as documented by a certificate of blindness. There are no income or asset limits.

Tax deferral: Clause 41A - This program permits taxpayers to defer up to 100% of taxes. Deferred taxes will be collected upon transfer of the property with 8% simple interest. Persons over the age of 65, as of July 1, provided that the applicant has lived in Massachusetts for at least 10 years, OR occupied such or other real estate in Massachusetts for 5 years, OR is a surviving spouse who has inherited the real estate and occupied it for 5 years. Income cannot exceed $25,000. There are no asset limits.