Elderly Exemption 41C
Learn more about the 41C personal exemptions for the elderly.
If you qualify for the exemption, you may receive $1,000 in tax relief in Fiscal Year 2023. The City may grant you up to an additional $1,000 in tax relief. The additional tax relief will NOT be granted if it will:
- make your final 2023 tax bill lower than your final 2022 tax bill, or
- reduce the taxable value of your property below 10 percent of the assessed value.
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You may be eligible for this exemption if you meet the following requirements:
- You are 65 years old or older as of July 1 of the fiscal year.
- You owned and occupied your current property as your domicile as of July 1 of the fiscal year.
- You have been domiciled in Massachusetts for the preceding ten years, and have owned the current property or other property in Massachusetts for at least five years.
- Your ownership interest in the property must be at least $4,000. Contact the Taxpayer Referral and Assistance Center (TRAC) for more information about the ownership requirement.
- Surviving spouses may also qualify. Please contact TRAC for more information.
- For Fiscal Year 2023, your gross income, including your social security benefits, can’t be more than $25,201 if you are single and $37,802 if you are married.
- Your whole estate, not including the value of the property, can’t be more than $40,000 if you are single and $55,000 if you are married.
Apply for a Personal Exemption
Applications must be filed by April 3 of the current fiscal year.
If you have questions about the requirements for applying for an exemption, or want to know the status of your application, you can call the Taxpayer Referral and Assistance Center at 617-635-4287.
Please note: A Fiscal Year takes place from July 1 through June 30 of the following year. For example, Fiscal Year 2023 (FY23) would be July 1, 2022, through June 30, 2023.
Complete your application
Applications can be downloaded after we issue third-quarter tax bills in December. To download an application, search for and find your property using the Assessing Online tool, then click the "Details" link:
The link to the application will be under the "Abatements/Exemptions" section. For more information on what's possible with Assessing Online, visit our explainer page.
You can also get an application by calling the Taxpayer Referral and Assistance Center at 617-635-4287. Applications can also be completed at City Hall. Remember to bring any additional documents you need for your exemption application.
Submit your application
Bring or mail your completed application and supporting documents to the Assessing Department at City Hall:ASSESSING DEPARTMENT, ROOM 301
1 CITY HALL SQUARE
BOSTON, MA 02201
Exemption Frequently Asked QuestionsFrequently Asked Questions
Through an exemption, the City releases you from paying part or all of your property taxes.
We will send you a renewal application, but it's still your responsibility to make sure that you file a renewal each year.
The Taxpayer Referral and Assistance Center (TRAC) has three months from the date on which the application was filed to determine the merits of the application.
Approved exemption applicants can expect to see the personal exemption applied to their third-quarter tax bill that will be issued in late December.
If an exemption is denied you will receive a notice of denial in the mail.
If the application is denied, you may file an appeal with the Commonwealth of Massachusetts Appellate Tax Board (ATB) within three months of the date that the denial decision is made. The ATB is located at:100 CAMBRIDGE STREET
2ND FLOOR, SUITE 200
BOSTON, MA 02114
The ATB can be reached by phone at 617-727-3100.