Credit or Exemption for Persons Aged 70 or Older (Clause 41s)





Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type




The benefit is either a $500 property tax credit or a $4,000 exemption, whichever is greater. Cities and towns may chose local options to increase the benefit by up to 100%, or to replace the benefit with a flat benefit starting from 5% up to 20% of the average assessed value of all Class 1 principal residences of persons 70 years or older.

How is Benefit Disbursed


Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria



Income Ceiling

Principal Residence

Wealth Limit

Other Criteria

Description of Eligibility Criteria

To be eligible for this benefit, the person must: (a) be at least 70 years old; (b) have lived in the state for at least 10 years, owned and occupied property in the state for at least 5 years, or be a surviving spouse who has inherited such property and occupied it for at least 5 years; (c) have had gross receipts of less than $6,000 for an individual or $7,000 for a married couple; and (d) have a whole estate (including real and personal property but not the value of a domicile) of less than $17,000 for an individual and $18,000 for a married couple excluding property occupied as a domicile.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

State and local government share the local tax loss

Description of State Funding for Tax Loss

The state annually appropriates money for the purposes of reimbursing cities and towns for taxes abated under this program. The commissioner of revenue divides the appropriated funds by the number of exemptions granted and distributes to each city and town a pro rata share of appropriations based on the number of exemptions granted. Cities and towns opting for more generous eligibility criteria do not receive higher consequential reimbursement.

Record ID



Recipients of this benefit are not eligible for any other benefits except Tax Deferral and Recovery for Members of the Armed Forces. In calculating gross receipts, business expenses and losses may be deducted. There is also a deduction for income received from federal, state, and local government annuities, pensions, and retirement plans. In calculating the value of a whole estate, an applicant may elect to include the value of property occupied as a domicile in which case the maximum eligibility threshold is $40,000 for an individual or $45,000 for a married couple. Local options are outlined in Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D.


Mass. Gen. Laws ch. 59, § 5-41; Mass. Gen. Laws ch. 59, § 5-41B ~ § 5-41D (in effect for 2014)

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