Boston Elderly Tax Exemption (Clause 41C)

About This Program

The Clause 41C Elderly Exemption reduces property taxes by up to $2,000 per year for Boston homeowners aged 65 or older who meet income and asset limits. For FY2026, single applicants may earn no more than $25,980 gross income (married: $38,970), with total estate (excluding the home) not exceeding $40,000 single ($55,000 married). Applicants must have been domiciled in Massachusetts for 10 years and owned property in the state for at least 5 years.

Annual property tax reduction of up to $2,000. Income limit: $25,980 single / $38,970 married. Asset limit: $40,000 single / $55,000 married (excluding home value).

Key Details

• Up to $2,000 annual property tax reduction
• Must be age 65+ as of July 1 of the fiscal year
• Income limit: $25,980 (single) / $38,970 (married) gross income
• Asset limit: $40,000 (single) / $55,000 (married) excluding home value
• Apply by April 1 each year at boston.gov or call 617-635-4287

How to Apply

Deadline: Apply by April 1 each year for current fiscal year