At the 2022 Annual Town Meeting, residents voted to adopt Local Option Personal Exemption Clause 57.  This exemption allows Seniors who receive “circuit breaker” tax credits on their Massachusetts state income taxes to obtain a reduction of their real estate taxes up to the amount of their credits.

Who is eligible?

-You must own and occupy the property as of July 1st of the fiscal year.

-You must be 65 or older.

-You must have received a “circuit breaker” credit on your Massachusetts state income taxes for the preceding calendar year.

How to apply?

-Applications must be filed annually with the Board of Assessors by April 1st.

-You must include a full copy of your Massachusetts state income tax return for the preceding year, including Schedule CB (Circuit Breaker Credit).  For the current Fiscal Year 2023, please submit your 2021 tax return.

-Exemption amounts will be determined once all applications have been submitted for the year (after April 1st). Applicants will be notified of their exemption amount, which will be abated off of the 4th quarter tax bills. Any overpayments will be refunded.

Questions?

-For more information on Clause 57 or any of the other property tax exemptions available, please contact the Assessor’s office.

-For more information on the State Circuit Breaker Tax Credit, please contact your tax preparer or the Massachusetts Department of Revenue.