CLAUSE – 41A – Senior Deferral
Must be 65 years of age by July 1 of the tax year.
Must occupy the property on July 1 of the tax year.
Must file annually.
Must have been domiciled in Massachusetts for the preceding 10 years
Must have owned and occupied subject property or other property in Massachusetts for at least 5 years.
Gross Receipts cannot exceed $40,000.00
Deferred amount paid back upon death of homeowner or sale of property.
What do the Assessors need??
Birth Certificate (First time filing, only)
Income Tax Returns or documentation of income.
Proof of occupancy.
If domicile is held in trust, applicant must satisfy ownership requirement if he/she is a trustee or co-owner of the trust and possess a sufficient beneficial interest in the domicile through the trust.
If property mortgaged – a letter from lending institution agreeing to the terms of the deferral.
Filled out application.
What can the Assessors do??
Can vote the defer all or a portion of the real estate taxes each year.
Can abate up to 50% of the applicant’s proportional share of the assessed value of the property. Example:
House assessed at $300,000.00
Assessors can abate up to $150,000.00 (50% of value) in taxes.
If applicant qualifies for another exemption, that amount is deducted prior to applying the deferral. Example: If tax bill is $3,000.00 and the applicant qualifies for deferral as well as a senior exemption (say 41C - $500.00), the amount deferred will only be $2,500.00
Must vote on it annually.
Application should be filed in the Fall but can be filed as late as 3 months after the mailing of the Actual Bill (3rd Quarter)
For further information, please contact the Assessors’ Office @ (781) 834-5585
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