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:
Be at least 65 years old before Jan. 1, 2004 (for joint filers, only one needs to meet this criteria). Persons who are married filing separately or who are dependents of other taxpayers are not eligible for the tax credit.
Must own or rent property in Massachusetts, and occupy the property as his or her principal residence. The assessed valuation of the property may not exceed $432,000. Persons renting from a tax-exempt entity, (i.e. housing authority), or receiving a federal or state rental subsidy are not eligible for the tax credit.
Have income (after income tax exemptions) no greater than $43,000 for a single filer, $54,000 for a head of household, or $64,000 for persons filing jointly.
Tax credits do not count as income for the purpose of obtaining eligibility for benefits for means-tested food, medical, housing, energy, assistance programs.
Contact the Massachusetts Department of Revenue at or visit www.mass.gov/dor for further information and the necessary forms.
Tax Relief Fund (up to $500)
To qualify for these funds, a person must:
Must have been at least 60 years old on July 1 of the fiscal year (for joint applicants, only one needs to meet this criteria) OR be a person with a disability who is receiving income from SSDI or private disability insurance;
Must have owned and occupied property in Massachusetts as of July 1 and had his or her principal residence in Massachusetts for at least 10 years;
Last year, for single persons, income and asset limits were $30,000 and $100,000 respectively. For joint applicants, income and asset limits were $40,000 and $200,000 respectively. Asset limitations exclude the value of the principal residence.
Contact the Treasurer’s Office at for further information. Applications are accepted from January 1 through March 31.
Senior Work Program (up to $500)
To qualify, a person must be at least 62 years old, have lived in their residence at least 5 years, have income less than $40,000, and have transportation to work. Contact the Callahan Senior Center at for an application.
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:
Have been 70-years old by July 1 and have occupied the residence at least 5 years; OR
Be a widow or widower (any age) or a minor of deceased parents living in the residence on July 1;
Have assets less than $40,000, excluding the residence (No income limits.)
To qualify for Clause 41C ($500 exemption), a person must:
Have been 70-years old by July 1, have occupied the residence at least 5 years, and lived in Massachusetts for 10 years; OR
Be a widow or widower (any age) who inherited the residence and has occupied the residence at least 5 years;
Have assets less than $28,000/single persons or $30,000/married person, excluding the value of the residence
Have income less than $13,000/single persons or $15,000/married persons.
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.