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)

To qualify, a taxpayer:

  1. must be over 65 years of age as of July 1, 2022 and
  2. must have primary residence in Massachusetts for ten years and owned property in the state for five years and must have occupied the property as of July 1, 2022 and
  3. must have a whole estate (the value of personal property excluding domicile) of less than $51,608 if single, $70,962 if married and
  4. must have an income less than $25,805 if single, $38,706 if married, after subtracting an allowable exclusion ($5,201 worker, $2,601 spouse).

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

Tax Deferral For Older Citizens
(Clause 41A):

Download Application (PDF)

Download Brochure (PDF)

To qualify, a taxpayer:

  1. must be over 65 years of age as of July 1, 2022 and
  2. must have primary residence in Massachusetts for ten years and owned property in the state for five years and
  3. must have occupied the property as of July 1, 2022 and
  4. must have a total gross income of less than $93,000 per year.

Upon Approval, Taxpayer Is Entitled To Defer (Delay) Payment Of Any Portion Of The Property Tax Bill.

CPA Surcharge may not be deferred.

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

Download Application (PDF)

To qualify, a taxpayer:

  1. must be a surviving spouse or surviving minor child or must be over 70 years of age as of July 1, 2022
  2. must have owned and occupied the property for five years and
  3. must have a whole estate (the value of personal property less domicile) of less than $66,857.

Upon Approval, Taxpayer is Entitled an Exemption from $175 to $350.

Disabled Veteran
(Clause 22):

Download Application (PDF)

To qualify, a taxpayer:

  1. must be a veteran or spouse of a veteran and
  2. must have a service-connected disability of 10% or more or
  3. have been awarded the Purple Heart or
  4. be a veteran of the Spanish, Philippine or Chinese Expedition or
  5. have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross or Navy Cross or
  6. 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:

  1. must be a legal resident of the Commonwealth of Massachusetts,
  2. own and occupy the property as their domicile as of July 1, 2022
  3. 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:

Download Flyer (PDF)

To qualify, a taxpayer:

  1. must be sixty (60) years of age or older as of July 1, 2022 and
  2. must own and occupy, as principal place of residence to which the tax work-off credit will be applied as of July 1, 2022 and
  3. must have gross income less than $78,300 and
  4. must work as a volunteer for a designated Town Department for 111 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.

Water/Sewer Exemption for Eligible Seniors:

Download Flyer (PDF)

Eligible ratepayers must qualify under Clause 17D or 41C Property Tax Exemptions and you must be the named payer on the Water & Sewer Bill for the unit.

17D Eligibility Requirements:

  1. must be a surviving spouse or surviving minor child or must be over 70 years of age as of July 1, 2022 and
  2. must have owned and occupied the property for five years and
  3. must have a whole estate (the value of personal property less domicile) of less than $66,857.

Surviving spouses and surviving minors are eligible and requires no annual income limitation.

41C Eligibility Requirements:

  1. must be over 65 years of age as of July 1, 2022 and
  2. must have primary residence in Massachusetts for ten years and owned property in the state for five years and must have occupied the property as of July 1, 2022 and
  3. must have a whole estate (the value of personal property excluding domicile) of less than $51,608 if single, $70,962 if married and
  4. must have an income less than $25,805 if single, $38,706 if married, after subtracting an allowable exclusion ($5,201 worker, $2,601 spouse).

Eligible ratepayers will receive a 50% reduction of the Water and Sewer base rates on their bills.

Senior Circuit Breaker Credit:

More Information

Apply for the Circuit Breaker Credit

To qualify, a taxpayer:

  1. must be 65 or older before December 31, 2022 and
  2. must own or rent in Massachusetts as principal residence and
  3. 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
  4. 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).