Residential Property Tax Relief Programs

Tax reductions for residential property are a common means for states to ease the tax burden on homeowners and renters. Many states have multiple programs, with different levels of benefit available depending on the age, veteran status, and other characteristics of the taxpayer. The most common form of relief is a deduction from assessed value before the property tax rate is applied. Some states also provide tax reductions that are tied to income. The user may narrow the query by selecting applicant eligibility criteria, type of benefit, and whether there is an income ceiling.  

Summary tables for 2018 are available for exemptions and credits, circuit breakers, deferrals, and tax freezes.

For estimates of tax savings under each exemption and credit program offered in 2012, click here.

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State Year Program Name Benefit Type Eligibility Criteria Footnote Sources Record IDsort descending
Massachusetts 2019 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 901 MA102_RR19
Massachusetts 2020 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 902 MA102_RR20
Massachusetts 2021 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 903 MA102_RR21
Massachusetts 2022 Tax Deferral and Recovery for Poverty or Financial Hardship (Clause 18A) Deferral Active Military, Age, Disability, Homeowner, Principal Residence, Veteran, Surviving Spouse, Other Criteria 904 MA102_RR22
Massachusetts 2006 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 905 MA104_RR06
Massachusetts 2007 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 906 MA104_RR07
Massachusetts 2008 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 907 MA104_RR08
Massachusetts 2009 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Other Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 908 MA104_RR09
Massachusetts 2010 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 909 MA104_RR10
Massachusetts 2011 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 910 MA104_RR11
Massachusetts 2012 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 911 MA104_RR12
Massachusetts 2013 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 912 MA104_RR13
Massachusetts 2014 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 913 MA104_RR14
Massachusetts 2015 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 914 MA104_RR15
Massachusetts 2016 Credit or Exemption for Persons Aged 70 or Older (Clause 41s) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 915 MA104_RR16
Massachusetts 2017 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 916 MA104_RR17
Massachusetts 2018 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 917 MA104_RR18
Massachusetts 2019 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 918 MA104_RR19
Massachusetts 2020 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 919 MA104_RR20
Massachusetts 2021 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 920 MA104_RR21
Massachusetts 2022 Credit or Exemption for Persons Aged 70 or Older with Local Option (Clause 41; 41B-D) Credit, Exemption Age, Homeowner, Income Ceiling, Principal Residence, Wealth Limit, Other Criteria 921 MA104_RR22
Massachusetts 2006 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Other Criteria 922 MA105_RR06
Massachusetts 2007 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 923 MA105_RR07
Massachusetts 2008 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 924 MA105_RR08
Massachusetts 2009 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 925 MA105_RR09
Massachusetts 2010 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 926 MA105_RR10
Massachusetts 2011 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 927 MA105_RR11
Massachusetts 2012 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 928 MA105_RR12
Massachusetts 2013 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 929 MA105_RR13
Massachusetts 2014 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 930 MA105_RR14
Massachusetts 2015 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 931 MA105_RR15
Massachusetts 2016 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence 932 MA105_RR16
Massachusetts 2017 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 933 MA105_RR17
Massachusetts 2018 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 934 MA105_RR18
Massachusetts 2019 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 935 MA105_RR19
Massachusetts 2020 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 936 MA105_RR20
Massachusetts 2021 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 937 MA105_RR21
Massachusetts 2022 Property Tax Deferral for Persons Aged 65 or Older (Clause 41A) Deferral Age, Homeowner, Income Ceiling, Principal Residence, Surviving Spouse 938 MA105_RR22
Massachusetts 2006 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 939 MA107_RR06
Massachusetts 2007 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 940 MA107_RR07
Massachusetts 2008 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 941 MA107_RR08
Massachusetts 2009 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 942 MA107_RR09
Massachusetts 2010 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 943 MA107_RR10
Massachusetts 2011 Program for Persons Over Age 60 to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Other Criteria 944 MA107_RR11
Massachusetts 2012 Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Other Criteria 945 MA107_RR12
Massachusetts 2013 Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 946 MA107_RR13
Massachusetts 2014 Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 947 MA107_RR14
Massachusetts 2015 Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 948 MA107_RR15
Massachusetts 2016 Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 949 MA107_RR16
Massachusetts 2017 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 950 MA107_RR17
Massachusetts 2018 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 951 MA107_RR18
Massachusetts 2019 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 952 MA107_RR19
Massachusetts 2020 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 953 MA107_RR20
Massachusetts 2021 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 954 MA107_RR21
Massachusetts 2022 Local Option Program for Persons Over Age 60 and Veterans to Provide Volunteer Service for Reductions in Real Property Tax Obligations (Work-Off Abatement) Credit Age, Homeowner, Veteran, Surviving Spouse, Other Criteria 955 MA107_RR22
Massachusetts 2006 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Wealth Limit 956 MA108_RR06
Massachusetts 2007 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 957 MA108_RR07
Massachusetts 2008 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Wealth Limit 958 MA108_RR08
Massachusetts 2009 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Wealth Limit 959 MA108_RR09
Massachusetts 2010 Real Estate Tax Credit for Persons Age 65 and Older Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 960 MA108_RR10
Massachusetts 2011 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 961 MA108_RR11
Massachusetts 2012 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 962 MA108_RR12
Massachusetts 2013 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 963 MA108_RR13
Massachusetts 2014 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 964 MA108_RR14
Massachusetts 2015 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 965 MA108_RR15
Massachusetts 2016 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 966 MA108_RR16
Massachusetts 2017 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 967 MA108_RR17
Massachusetts 2018 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 968 MA108_RR18
Massachusetts 2019 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 969 MA108_RR19
Massachusetts 2020 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 970 MA108_RR20
Massachusetts 2021 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 971 MA108_RR21
Massachusetts 2022 Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit) Circuit Breaker Age, Homeowner, Income Ceiling, Principal Residence, Property Value Limit, Renter, Other Criteria 972 MA108_RR22
Massachusetts 2017 Tax Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 973 MA112_RR17
Massachusetts 2018 Tax Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 974 MA112_RR18
Massachusetts 2019 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 975 MA112_RR19
Massachusetts 2020 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 976 MA112_RR20
Massachusetts 2021 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 977 MA112_RR21
Massachusetts 2022 Exemption for Poverty or Financial Hardship with Local Option Exemption Active Military, Age, Disability, Homeowner, Principal Residence, Other Criteria 978 MA112_RR22
Maryland 2010 Local Property Tax Deferral Options Deferral Age, Other Criteria 979 MD102_R10
Maryland 2011 Local Property Tax Deferral Options Deferral Age, Other Criteria 980 MD102_R11
Maryland 2012 Local Property Tax Deferral Options Deferral Age, Other Criteria 981 MD102_R12
Maryland 2013 Local Property Tax Deferral Options Deferral Age, Other Criteria 982 MD102_R13
Maryland 2014 Local Property Tax Deferral Options Deferral Age, Other Criteria 983 MD102_R14
Maryland 2015 Local Property Tax Deferral Options Deferral Age, Other Criteria 984 MD102_R15
Maryland 2016 Local Property Tax Deferral Options Deferral Age, Other Criteria 985 MD102_R16
Maryland 2017 Local Property Tax Deferral Options Deferral Age, Other Criteria 986 MD102_R17
Maryland 2018 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 987 MD102_R18
Maryland 2019 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 988 MD102_R19
Maryland 2020 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 989 MD102_R20
Maryland 2021 Local Property Tax Deferral Options Deferral Age, Income Ceiling, Other Criteria 990 MD102_R21
Maryland 2022 Local Option Property Tax Deferral Deferral Age, Disability, Homeowner, Income Ceiling, Principal Residence, Other Criteria 991 MD102_R22
Maryland 2006 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 992 MD103_RR06
Maryland 2007 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 993 MD103_RR07
Maryland 2008 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 994 MD103_RR08
Maryland 2009 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 995 MD103_RR09
Maryland 2010 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 996 MD103_RR10
Maryland 2011 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 997 MD103_RR11
Maryland 2012 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 998 MD103_RR12
Maryland 2013 Renters' Tax Credit Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 999 MD103_RR13
Maryland 2014 State Renters' Tax Credit with Local Option Circuit Breaker Age, Disability, Income Ceiling, Renter, Wealth Limit 1000 MD103_RR14

Pages

# State Year Source
901 Massachusetts 2019 Mass. Gen. Laws ch. 59, §5 18A (in effect for 2019)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship
[http://www.mass.gov/dor/docs/dls/ptb/pdfs/financial-hardship.pdf Accessed 12/20/2020]
View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement
[http://www.mass.gov/dor/docs/dls/publ/forms/tax-deferral-recovery.pdf Accessed 12/202020]
View Archived Source
902 Massachusetts 2020 Mass. Gen. Laws ch. 59, §5-18A (in effect for 2020)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship (2016)
[https://www.mass.gov/doc/form-99-application-for-clause-18a-financial-hardship-property-tax-deferral/download Accessed 10/15/2021]
View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement (2004)
[https://www.mass.gov/doc/form-99-1-application-for-clause-18a-tax-deferral-and-recovery-agreement/download Accessed 10/15/2021]
View Archived Source
Property Tax Forms and Guides, Massachusetts Department of Revenue
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
903 Massachusetts 2021 Mass. Gen. Laws ch. 59, §5-18A (in effect for 2021)
Massachusetts Department of Revenue State Tax Form 99: Property Tax Deferral for Reasons of Financial Hardship (2016)
[https://www.mass.gov/doc/form-99-application-for-clause-18a-financial-hardship-property-tax-deferral/download Accessed 01/28/2022]
View Archived Source

Massachusetts Department of Revenue State Tax Form 99-1: Property Tax Deferral and Recovery Agreement (2016)
[https://www.townofmilton.org/sites/g/files/vyhlif911/f/uploads/41a_application_form_97.pdf Accessed 01/28/2022]
View Archived Source
Property Tax Forms and Guides, Massachusetts Department of Revenue
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
904 Massachusetts 2022 Mass. Gen. Laws ch. 59, §5-18A (in effect for 2022)
Massachusetts Department of Revenue, Application for Property Tax Deferral for Reasons of Financial Hardship, Form 99 (November 2016)
[https://www.mass.gov/doc/form-99-application-for-clause-18a-financial-hardship-property-tax-deferral/download Accessed 11/14/2023]
View Archived Source

Massachusetts Department of Revenue, Tax Deferral and Recovery Agreement, Form 99-1 (April 2004)
[https://www.mass.gov/doc/form-99-1-application-for-clause-18a-tax-deferral-and-recovery-agreement/download Accessed 11/14/2023]
View Archived Source
Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 11/14/2023]
View Archived Source
905 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2006); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2006)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
906 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2007); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2007)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
907 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2008); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2008)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
908 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2009); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2009)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
909 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2010); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2010)
Senior, Surviving Spouse or Minor, Veteran, Blind Application for Statutory Exemption (2009) The Commonwealth of Massachusetts [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source

Taxpayer's Guide to Local Property Tax Exemptions: Seniors (2010) The Commonwealth of Massachusetts [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source
910 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2011); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2011)
Senior, Surviving Spouse or Minor, Veteran, Blind Application for Statutory Exemption (2011) The Commonwealth of Massachusetts [http://www.mass.gov/dor/docs/dls/publ/forms/all-personal-96.pdf Accessed 12/22/2011] View Archived Source

Taxpayer's Guide to Real Estate Tax Exemptions in Massachusetts: Seniors, Surviving Spouses, Children (2011), Department of Revenue [http://www.mass.gov/dor/docs/dls/publ/brochures/survivchildeld.pdf Accessed on 12/22/2011] View Archived Source
911 Massachusetts 2012 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2012); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2012)
912 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5-41 (in effect for 2013); Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2013)
913 Massachusetts 2014 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2014)
914 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2015)
915 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2016)
916 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2017)
Massachusetts Department of Revenue Taxpayers Guide to Property Tax Exemptions for Seniors [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 02/05/2018] View Archived Source

Massachusetts Department of Revenue Application for Senior Exemption Under Clauses 41 and 41B through D [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 02/05/2018] View Archived Source
917 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2018)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors, (2018) [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D, (2018) [https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 10/23/2018] View Archived Source
918 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-41;
Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2019)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 01/06/2021]
View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 01/06/2021]
View Archived Source
919 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-41;
Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2020)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors (2016)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 10/15/2021]
View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D (2017)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 10/15/2021]
View Archived Source
Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
920 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-41;
Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2021)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions for Seniors (2016)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 01/28/2022]
View Archived Source

Massachusetts Department of Revenue, Application for Senior Exemption Under Clauses 41 and 41B through D (2017)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-form-96-1-seniors.pdf Accessed 01/28/2022]
View Archived Source
Massachusetts Department of Revenue, Property Tax Forms and Guides
[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
921 Massachusetts 2022 Mass. Gen. Laws Ch. 59, § 5-41;
Mass. Gen. Laws Ch. 59, § 5-41B ~ § 5-41D (in effect for 2022)
Massachusetts Department of Revenue, Taxpayers Guide to Property Tax Exemptions: Seniors (November 2016)
[https://www.mass.gov/files/documents/2018/01/02/dor-proptax-guide-seniors.pdf Accessed 11/14/2023]
View Archived Source

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922 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2006)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
923 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2007)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
924 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2008)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
925 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2009)
Clause 41 Taxpayers Guide to Elderly Exemptions (no date), Department of Revenue [http://www.mass.gov/Ador/docs/dls/publ/brochures/elderly.PDF Accessed on 04/18/2010] View Archived Source
926 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2010)
Taxpayer's Guide to Local Property Tax Deferrals: Seniors (2010) Massachusetts Department of Revenue [http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Local+Officials&L2=Municipal+Law&sid=Ador&b=terminalcontent&f=dls_mflb_formbroc&csid=Ador Accessed 04/18/2011] View Archived Source

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927 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2011)
Taxpayer's Guide to Local Property Tax Deferrals: Seniors (2011) Massachusetts Department of Revenue [http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 12/22/2011] View Archived Source

Seniors 65 and Older Application for Property Tax Deferral (2009) The Commonwealth of Massachusetts [http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 12/22/2011] View Archived Source
928 Massachusetts 2012 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2012)
929 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2013)
930 Massachusetts 2014 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2014)
931 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2015)
932 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2016)
933 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2017)
Massachusetts Division of Local Services Taxpayers Guide to Local Property Tax Deferrals for Seniors [http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 01/24/2018] View Archived Source

Massachusetts Department of Revenue Informational Guideline Release 06-201 for Senior Property Tax Deferrals [http://www.mass.gov/dor/docs/dls/publ/igr/2006/igr06-201.pdf Accessed 01/24/2018] View Archived Source

Massachusetts Department of Revenue State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral [http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 1/24/18] View Archived Source
934 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2018)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors [http://www.mass.gov/dor/docs/dls/publ/brochures/proptaxdef.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals [http://www.mass.gov/dor/docs/dls/publ/igr/2006/igr06-201.pdf Accessed 10/23/2018] View Archived Source

Massachusetts Department of Revenue, State Tax Form 97: Seniors 65 and Older Application for Property Tax Deferral [http://www.mass.gov/dor/docs/dls/publ/forms/97-41a-application.pdf Accessed 10/23/2018] View Archived Source
935 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2019)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors
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936 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2020)
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[https://archives.lib.state.ma.us/bitstream/handle/2452/41694/ocn425958307-06-201.pdf?sequence=1&isAllowed=y Accessed 10/15/2021]
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[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 10/15/2021]
937 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2021)
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[https://www.mass.gov/doc/qualifying-persons/download Accessed 01/28/2022]
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Massachusetts Department of Revenue, Informational Guideline Release 06-201 for Senior Property Tax Deferrals (2006)
[https://archives.lib.state.ma.us/bitstream/handle/2452/41694/ocn425958307-06-201.pdf?sequence=1&isAllowed=y Accessed 01/28/2022]
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[https://www.mass.gov/doc/form-97-application-for-clause-41a-senior-property-tax-deferral/download Accessed 01/28/2022]
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[https://www.mass.gov/lists/guidelines-opinions-and-advisories Accessed 01/28/2022]

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[https://archives.lib.state.ma.us/handle/2452/41056/recent-submissions Accessed 01/28/2022]

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[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 01/28/2022]
938 Massachusetts 2022 Mass. Gen. Laws ch. 59, § 5-41A (in effect for 2022)
Massachusetts Division of Local Services, Taxpayers Guide to Local Property Tax Deferrals for Seniors (2016)
[https://www.mass.gov/doc/qualifying-persons/download Accessed 02/16/2023]
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Massachusetts Department of Revenue, Informational Guideline Release 08-208: Senior Property Tax Deferrals (Sept. 2008)
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[https://www.mass.gov/doc/form-97-application-for-clause-41a-senior-property-tax-deferral/download Accessed 02/16/2023]
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[https://www.mass.gov/collections/guidelines-opinions-advisories-faqs Accessed 02/16/2023]
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[https://www.mass.gov/lists/property-tax-forms-and-guides Accessed 02/16/2023]
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939 Massachusetts 2006 Mass. Gen. Laws ch. 59, § 5k (in effect for 2006)
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940 Massachusetts 2007 Mass. Gen. Laws ch. 59, § 5k (in effect for 2007)
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941 Massachusetts 2008 Mass. Gen. Laws ch. 59, § 5k (in effect for 2008)
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942 Massachusetts 2009 Mass. Gen. Laws ch. 59, § 5k (in effect for 2009)
2009 Mass. Acts ch. 27, § 24
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943 Massachusetts 2010 Mass. Gen. Laws ch. 59, § 5k (in effect for 2010)
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944 Massachusetts 2011 Mass. Gen. Laws ch. 59, § 5K (in effect for 2011)
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945 Massachusetts 2012 Mass. Gen. Laws ch. 59, § 5K
Mass. Gen. Laws ch. 59, § 5N (in effect for 2012)
2012 Mass Laws c 108 §8A (SB2254)
946 Massachusetts 2013 Mass. Gen. Laws ch. 59, § 5K
Mass. Gen. Laws ch. 59, § 5N (in effect for 2013)
947 Massachusetts 2014 Mass. Gen. Laws ch. 59, § 5K;
Mass. Gen. Laws ch. 59, § 5N (in effect for 2014)
948 Massachusetts 2015 Mass. Gen. Laws ch. 59, § 5K;
Mass. Gen. Laws ch. 59, § 5N (in effect for 2015)
949 Massachusetts 2016 Mass. Gen. Laws ch. 59, § 5K;
Mass. Gen. Laws ch. 59, § 5N (in effect for 2016)
2016 Ma. Laws Ch. 218 § 127 (HB 4565
950 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5K;
Mass. Gen. Laws ch. 59, § 5N (in effect for 2017)
951 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2018)
952 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2019)
2018 Mass. Acts ch. 218 § 17
953 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2020)
954 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2021)
955 Massachusetts 2022 Mass. Gen. Laws ch. 59, § 5K;
Mass Gen. Laws ch. 59 § 5N (in effect for 2022)
956 Massachusetts 2006 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2006)
957 Massachusetts 2007 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2007)
958 Massachusetts 2008 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2008)
959 Massachusetts 2009 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2009)
960 Massachusetts 2010 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2010)
961 Massachusetts 2011 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2011)
962 Massachusetts 2012 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2012)

Real Estate Tax Credit for Persons Age 65 and Older (known as the Circuit Breaker Credit), Department of Revenue, The Commonwealth of Massachusetts [http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/credits/real-estate-tax-credit.html Accessed 4/12/2013] View Archived Source
963 Massachusetts 2013 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2013)

Real Estate Tax Credit for Persons Age 65 and Older (known as the Circuit Breaker Credit), Massachusetts Department of Revenue [http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/credits/real-estate-tax-credit.html#table Accessed 10/9/2014]
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964 Massachusetts 2014 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2014)

Massachusetts Department of Revenue (2014) Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older [http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2014-releases/tir-14-12.html Accessed 10/23/14]
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965 Massachusetts 2015 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2015)

Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (2015) Massachusetts Department of Revenue [http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2015-releases/tir-15-11.html Accessed on 05/25/2016]
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966 Massachusetts 2016 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2016)

Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (2016) Massachusetts Department of Revenue http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2016-releases/tir-16-8.html Accessed on 01/30/2017 View Archived Source
967 Massachusetts 2017 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2017)

Massachusetts Department of Revenue: Information regarding the Circuit Breaker Credit for Tax Year 2016 (benefit payable in 2017) [http://www.mass.gov/dor/docs/dor/senior-circuit-breaker/senior-circuit-breaker-2017.pdf Accessed 2/5/18] View Archived Source

Massachusetts Department of Revenue: Application for Circuit Breaker Credit for Tax Year 2016 (benefit payable in 2017) [http://www.mass.gov/dor/docs/dor/forms/inctax16/f1-nrpy/sch-cb.pdf Accessed 2/5/18] View Archived Source
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[https://www.mass.gov/technical-information-release/tir-16-8-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 10/21/2018] View Archived Source




Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 02/05/2018] View Archived Source
968 Massachusetts 2018 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2018)

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Massachusetts Department of Revenue 2018 Form 1 Resident Income Tax Return [https://www.mass.gov/lists/2018-massachusetts-personal-income-tax-forms-and-instructions#form-1:-massachusetts-resident-income-tax-return- Assessed 02/11/2019] View Archived Source

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Massachusetts Department of Revenue: Application for Circuit Breaker Credit for Tax Year 2017 (benefit payable in 2018) [https://www.mass.gov/files/documents/2018/01/16/dor-2017-inc-sch-cb.pdf Accessed 2/5/18] View Archived Source
Massachusetts Department of Revenue Technical Information Release TIR 18-10: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2018 benefit payable in 2019) [https://www.mass.gov/technical-information-release/tir-18-10-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 10/21/2018] View Archived Source

Massachusetts Department of Revenue Technical Information Release TIR 17-8: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2017 benefit payable in 2018)
[https://www.mass.gov/technical-information-release/tir-17-8-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 10/21/2018] View Archived Source

Massachusetts: Learn about the Circuit Breaker Credit [https://www.mass.gov/service-details/learn-about-the-circuit-breaker-tax-credit Accessed 2/5/18] View Archived Source

Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 2/5/18] View Archived Source
969 Massachusetts 2019 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2019)

Massachusetts Department of Revenue: Application for Circuit Breaker for Tax Year 2018 (benefit payable in 2019) [https://www.mass.gov/files/documents/2019/01/29/dor-2018-inc-sch-cb.pdf accessed 2/5/19]
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Massachusetts Department of Revenue 2018 Form 1 Resident Income Tax Instructions [https://www.mass.gov/files/documents/2019/01/16/dor-2018-inc-form-1-inst.pdf Accessed 02/11/2019] View Archived Source

Massachusetts Department of Revenue: Application for Circuit Breaker Credit for Tax Year 2017 (benefit payable in 2018) [https://www.mass.gov/files/documents/2018/01/16/dor-2017-inc-sch-cb.pdf Accessed 2/5/18] View Archived Source
Massachusetts Department of Revenue Technical Information Release TIR 18-10: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/03/2018 (for tax year 2018 benefit payable in 2019)
[https://www.mass.gov/technical-information-release/tir-18-10-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 09/25/2020] View Archived Source

Massachusetts: Learn about the Circuit Breaker Credit [https://www.mass.gov/service-details/learn-about-the-circuit-breaker-tax-credit Accessed 2/5/18] View Archived Source

Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 02/05/2018] View Archived Source
970 Massachusetts 2020 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2020)

Massachusetts Department of Revenue Technical Information Release TIR 19-13: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older dated 10/08/2019 (for tax year 2019 benefit payable in 2020)
[https://www.mass.gov/technical-information-release/tir-19-13-annual-update-of-real-estate-tax-credit-for-certain-persons Accessed 09/25/2020]
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Massachusetts: Applying for the Circuit Breaker Credit [https://www.mass.gov/how-to/apply-for-the-circuit-breaker-credit Accessed 09/25/2020] View Archived Source
971 Massachusetts 2021 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2021)

Massachusetts Department of Revenue, Schedule CB Circuit Breaker Credit Form 2020 (for 2021 filing)
[https://www.mass.gov/doc/2020-schedule-cb-circuit-breaker-credit/download?_ga=2.50201126.1888149588.1663074711-1838975645.1663074711 Accessed 09/13/2022]
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Massachusetts: Applying for the Circuit Breaker Credit
[https://westfordma.gov/DocumentCenter/View/9933/DOR-Circuit-Breaker?bidId=#:~:text=The%20maximum%20credit%20allowed%20is,to%20the%20taxpayer%20without%20interest Accessed 09/13/2022]
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972 Massachusetts 2022 Mass. Gen. Laws. ch 62, § 6(k) (in effect for 2022)

Massachusetts Department of Revenue, Circuit Breaker Credit Form, 2021 Schedule CB (for 2022 filing)
[https://www.mass.gov/doc/2021-schedule-cb-circuit-breaker-credit/download Accessed 11/14/2023]
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973 Massachusetts 2017 Mass. Gen. Laws ch. 59, § 5 18 (in effect for 2017)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship [https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/24/2018] View Archived Source
974 Massachusetts 2018 Mass. Gen. Laws ch. 59, § 18 (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship [https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 10/26/2018] View Archived Source
975 Massachusetts 2019 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2018)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/05/2021]
View Archived Source
976 Massachusetts 2020 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2020)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship (2016)
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 10/15/2021]
View Archived Source
977 Massachusetts 2021 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2021)
Massachusetts Department of Revenue State Tax Form 98: Statutory Exemption for Financial Hardship (2016)
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 01/28/2022]
View Archived Source
978 Massachusetts 2022 Mass. Gen. Laws ch. 59, § 5-18 (in effect for 2022)
Massachusetts Department of Revenue, Application for Statutory Exemption, Financial Hardship: Activated Military - Age and Infirmity, Form 98 (November 2016)
[https://www.mass.gov/files/documents/2017/09/25/form98.pdf Accessed 12/29/2023]
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979 Maryland 2010 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2010); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2010)
980 Maryland 2011 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2011); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2011)
981 Maryland 2012 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2012); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2012)
982 Maryland 2013 Md. Code Ann. Tax-Prop. § 10-201 ~ § 10-201.1 (in effect for 2013); Md. Code Ann. Tax-Prop. § 10-203 ~ § 10-204.5 (in effect for 2013)
983 Maryland 2014 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.6 (in effect for 2014)
984 Maryland 2015 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.6 (in effect for 2015)
985 Maryland 2016 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.6 (in effect for 2016)
2016 MD Laws Ch. 369.
986 Maryland 2017 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2017)

Department of Assessments and Taxation, Local Assessment Offices of Maryland, (2017)
[http://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx accessed 07/10/2018]
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[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 07/10/2018]
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987 Maryland 2018 Md. Code, Tax-Property § 10-201 ~ § 10-201.1; Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2018)

Department of Assessments and Taxation, Local Assessment Offices of Maryland, (2017) [http://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx accessed 07/10/2018] View Archived Source

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments, (2017) [http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 10/29/2018] View Archived Source
988 Maryland 2019 Md. Code, Tax-Property § 10-201 ~ § 10-201.1;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2019)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 12/19/2020]
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989 Maryland 2020 Md. Code, Tax-Property § 10-201 ~ § 10-201.1;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2020)

Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments,
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx accessed 11/11/2021]
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990 Maryland 2021 Md. Code, Tax-Property § 10-201;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2021)

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[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx Accessed 11/2/2022]
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991 Maryland 2022 Md. Code, Tax-Property § 10-201;
Md. Code, Tax-Property § 10-203 ~ § 10-204.7 (in effect for 2022)

Prince George's County, Office of Finance Treasury Division, Application for Tax Deferral for Elderly or Disabled
[https://www.princegeorgescountymd.gov/DocumentCenter/View/10230/Application-for-Tax-Deferral-PDF Accessed 11/15/2023]
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Maryland Department of Assessments and Taxation, A Homeowner's Guide to Property Taxes and Assessments
[http://dat.maryland.gov/realproperty/pages/HomeOwners-Guide.aspx Accessed 11/15/2023]
View Archived Source
992 Maryland 2006 Md. Code, Tax-Property § 9-102 (in effect for 2006)
Form RTC-60 (2009), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf Accessed 01/04/2010]
View Archived Source
993 Maryland 2007 Md. Code, Tax-Property § 9-102 (in effect for 2008)
Form RTC-60 (2009), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf Accessed 01/04/2010]
View Archived Source
994 Maryland 2008 Md. Code, Tax-Property § 9-102 (in effect for 2008)
Form RTC-60 (2009), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf Accessed 01/04/2010]
View Archived Source
Renter's Tax Credit (2009), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 04/16/2010] View Archived Source
995 Maryland 2009 Md. Code, Tax-Property § 9-102 (in effect for 2009)
Form RTC-60 (2009), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf Accessed 01/04/2010]
View Archived Source
Renter's Tax Credit (2009), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 04/16/2010] View Archived Source
996 Maryland 2010 Md. Code, Tax-Property § 9-102 (in effect for 2010)
Form RTC-60 (2010), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf]
View Archived Source
Renter's Tax Credit (2009), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 04/16/2010] View Archived Source
997 Maryland 2011 Md. Code, Tax-Property § 9-102 (in effect for 2011)
Form RTC-60 (2011), Maryland Department of Assessments and Taxation [http://www.dat.state.md.us/sdatweb/RTC-60.pdf]
View Archived Source

Renter's Tax Credit (2011), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 04/16/2010] View Archived Source
998 Maryland 2012 Md. Code, Tax-Property § 9-102 (in effect for 2012)
Renter's Tax Credit (2011), Department of Assessment and Taxation [http://www.dat.state.md.us/sdatweb/rtc.html Accessed on 10/1/2013] View Archived Source
999 Maryland 2013 Md. Code, Tax-Property § 9-102 (in effect for 2013)
1000 Maryland 2014 Md. Code, Tax-Property § 9-102 (in effect for 2014)
2014 Md. Laws ch. 492 § 1
Maryland Department of Assessments and Taxation, Renters' Tax Credits [http://www.dat.state.md.us/sdatweb/rtc.html Accessed 10/9/2014]
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