Massachusetts Senior Circuit Breaker Tax Credit

Massachusetts Department of Revenue

Available Property Tax Relief

About This Program

Massachusetts state income tax credit for seniors age 65+ whose annual real estate taxes exceed 10% of total income. Credit amount is the assessed property tax or $2,000, whichever is less.

Credit equals property tax exceeding 10% of income, capped at $2,000

Data last verified 2026-06-09. How we verify our data.

Key Details

  • Up to $2,000 refundable state tax credit
  • Age 65+ and own/rent primary residence
  • Income limit $64,000 (single) / $96,000 (married)
  • Property taxes must exceed 10% of income
  • File with annual state tax return

How to Apply

A grant-savvy contractor in Needham, 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 April 15 or October 15

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