Tax Assistance and Deferral Programs

The Board of Assessors administers tax assistance programs for various eligible taxpayers based on statutory requirements and locally adopted provisions. These programs are summarized below. Additional information can be obtained by contacting the Assessor’s Office at 617-730-2060 or by emailing [email protected]. Exemption applications for fiscal year 2023 will be available July 1, 2022 at the Assessor’s Office or downloaded below. Applications for exemptions must be filed each year and are due by April 1, 2023. Exemptions are granted on an annual basis.

Here is a one-page printable copy of tax assistance and deferral programs.


Tax Exemption For Older Citizens
(Clause 41C):

Download Application (PDF)

Download Brochure (PDF)

Approved taxpayers can get an exemption of $500-$1,000 off their Real Estate Tax bill.

Approved taxpayers will also get 50% off their Water & Sewer bill for Fiscal Year 2024. To be eligible, you must be the named payer on the Water & Sewer Bill for the unit. This Water & Sewer exemption does not apply to condominium owners.

To qualify, a taxpayer:

  • Must be 65 years old as of July 1, 2023, and
  • Must have primary residence in Massachusetts for ten years as of July 1, 2023, and
  • Must have owned and occupied the property for 5 years as of July 1, 2023.
  • If Single:
    • Their gross income cannot exceed $27,482*, excluding Social Security Income (SSI) allowance for the taxpayer ($5,653).
    • Their whole estate (the value of personal property excluding domicile), cannot exceed $54,963*.
  • If Married:
    • The couple's gross income cannot exceed $41,222*, excluding Social Security Income (SSI) allowance for the taxpayer and spouse ($5,653 for the taxpayer, $2,827 for their spouse).
    • Their whole estate (the value of personal property excluding domicile), cannot exceed $75,575*.

Tax Deferral For Older Citizens
(Clause 41A):

Download Application (PDF)

Download Brochure (PDF)

Approved taxpayers may defer (delay) payment of any portion of their Real Estate Tax bill for Fiscal Year 2024 except the CPA Surcharge.

Approved taxpayers will also get 50% off their Water & Sewer bill for Fiscal Year 2024. To be eligible, you must be the named payer on the Water & Sewer Bill for the unit. This Water & Sewer exemption does not apply to condominium owners.

To qualify, a taxpayer:

  • Must be over 65 years old as of July 1, 2023, and
  • Must have primary residence in Massachusetts for ten years as of July 1, 2023, and
  • Must have owned and occupied the property for 5 years as of July 1, 2023, and
  • Must have a total gross income of less than $96,000 per year as of January 1, 2023.

Surviving Spouse, Minor Child, Elderly
(Clause 17D):

Download Application (PDF)

Approved Taxpayers are entitled to an exemption of $175-$350 off their Real Estate Tax bill.

Approved taxpayers will also get 50% off their Water & Sewer bill for Fiscal Year 2024. To be eligible, you must be the named payer on the Water & Sewer Bill for the unit. This Water & Sewer exemption does not apply to condominium owners.

To qualify, a taxpayer:

  • Must be a surviving spouse or surviving minor child or must be over 70 years of age as of July 1, 2023, and
  • Must have owned and occupied the property for five years as of July 1, 2023, and
  • Must have a whole estate (the value of personal property excluding domicile) of less than $71,203*.
  • (No annual income limitation)

Disabled Veteran
(Clause 22):

Download Application (PDF)

To qualify, a taxpayer:

  • must be a veteran or spouse of a veteran and
  • must have a service-connected disability of 10% or more or
  • have been awarded the Purple Heart or
  • be a veteran of the Spanish, Philippine or Chinese Expedition or
  • have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross or Navy Cross or
  • Surviving parents of military personnel who died in military service (Gold Star Parents).

Exemption is $400 to full tax bill.


Blind Persons
(Clause 37A):

Download Application (PDF)

To qualify, a taxpayer:

  • Must be a legal resident of the Commonwealth of Massachusetts, and
  • Own and occupy the property as their domicile as of July 1, 2022, and
  • File current proof of blindness each year with the application.

Upon Approval, Exemption amount ranges from $500 to $1,000.


Senior Work-off Tax Exemption (5K):

Download Flyer (PDF)

Approved taxpayers are entitled to an abatement of up to $1,500, based on the number of hours volunteered.

Approved taxpayers will also get 50% off their Water & Sewer bill for Fiscal Year 2024. To be eligible, you must be the named payer on the Water & Sewer Bill for the unit. This Water & Sewer exemption does not apply to condominium owners.

To qualify, a taxpayer:

  • Must be 60 years old as of July 1, 2023, and
  • Must own and occupy property as of July 1, 2023 as your principal residence to which the tax work-off credit will be applied, and
  • Must have gross income less than $82,950, and
  • Must work as a volunteer for a designated Town Department for 100 hours within the tax year.

For more information contact Sarah Aguirre, R.E.A.P Coordinator for the Brookline Senior Center at 617-730-2767.


Town of Brookline Taxation Aid Committee Elderly or Disabled Taxation Aid Fund:

Download Application (PDF)

The Fund to aid low-income seniors and disabled taxpayers with their real estate tax bill is fueled by donations. The Fund has a limited amount of money over time which may vary dependent on those donations. Awards from this fund will be granted to the applicants who show the most need. At a minimum, applicants must be at least 60 years old or disabled per the definition of 42 US c. 12102 (Americans with Disabilities Act) and confirmed by a doctor's letter or government determination of disability. FY2023 incomes should be below $93,000 for the year, with preference given to those with the lowest income among other factors. The fund is authorized by section 3D of Chapter 60 of the General Laws and was adopted by the 2017 Special Town Meeting. No applicant is guaranteed an award from the fund.

Please contact the Assessor’s Office at 617-730-2060 or by email at [email protected] for further information as to eligibility criteria.


To qualify, a taxpayer:

  • Must be 65 or older before December 31, 2022, and
  • Must own or rent in Massachusetts as principal residence, and
  • Must have gross income less than $62,000 if such person is single and not head of household, less than $78,000 if such person is head of household, or less than $93,000 if such person files a joint tax return with spouse, and
  • Must not have an assessed real estate valuation exceeding $884,000.

Upon approval, taxpayer is entitled up to $1,170 of State Income Tax Credit (Not Property Taxes).

*These amounts are increased annually by a Cost of Living Adjustment (COLA) established by the State Department of Revenue. The new amount takes effect on July 1st of each year.