Residential Exemption

Since 1983, the City of Boston has offered a residential exemption to homeowners that occupy their property as the principal residence.


Taxpayers who own and occupy their home can save on their tax bill by having a portion of their tax bill exempted from taxation. To qualify for the residential exemption, homeowners must own and occupy their home on January 1 preceding the start of the fiscal year.

The value of the exemption is subtracted from the total full valuation. The fiscal year residential exemption is 30% of the average value of all residential property in the City.

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What is the Residential Exemption?
Who Can Apply?
When must an application be filed?
How do I apply?
May other exemptions apply?
What is the Residential Exemption Review Process?
How is the value of the exemption calculated?
Compliance with Requirements
Appeal of Decision