Massachusetts Senior Circuit Breaker Tax Credit

Massachusetts Department of Revenue

Available Property Tax Relief

About This Program

Refundable state tax credit for Massachusetts seniors age 65+ whose property tax or rent exceeds 10% of total income. Credit equals actual real estate taxes or 25% of rent paid, up to $1,320, reduced by 10% of income over $64,000.

Tax credit based on property tax burden exceeding 10% of income

Key Details

  • Refundable tax credit up to $1,320
  • Age 65+ required
  • Income limit $64,000 for full credit
  • Reduces property tax burden
  • File with annual state tax return

How to Apply

A grant-savvy contractor in Lawrence, MA can handle the paperwork, inspections, and timelines so your funding releases on schedule. Getting matched is free.

Deadline: File with state tax return by October 17, 2025

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