Taxpayer Referral and Assistance Center
Personal Exemptions

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Elderly exemption
(M.G.L. Chap. 59 s. 5, clause 41c)

The elderly exemption 41c* provides assistance to elderly taxpayers who meet the age, income, whole estate and residency requirements below. Please inquire about other personal exemption programs.

What is the exemption amount?

Taxpayers who are eligible for personal exemption 41c will receive a reduction in their tax liability of $500. In addition, the City of Boston has elected to provide additional relief of up to $500, provided that the additional amount does not:

1. Reduce your final tax bill below the amount of tax you owed in the previous year; and



2. Reduce the taxable value of your property below 10 percent of the assessed value.

How do I apply?

Application must be filed out with the Tax Referral & Assistance Center (TRAC) within three months of the mailing of the FY 2006 Third Quarter tax bill.

Renewals:
If you were granted an exemption last year, the TRAC will send you a renewal application. However, it is your responsibility to ensure that a renewal is filed each year.

New applications:
If you think that you qualify, notify the TRAC at (617) 635-4287. Supporting documentation, including a birth certificate and all other materials that will help the board of assessors make a determination, will be requested. NOTE: the filing of an application does Not mean you can postpone the payment of your tax.

Requirement:

• Reached the age of 65 as of July 1 of the tax year;

*Owned and occupied the property as of July 1 of the tax year;

* Ownership

A qualified applicant must possess a sufficient ownership interest in the domicile. To satisfy this ownership requirement, the person's interest must be worth at least $4000. The person may own this interest solely, as a joint owner or as tenant in common.

The holder of life estate satisfies the ownership requirement.

If the domicile is held in a trust, a person can only satisfy the ownership interest if he/she:

1. Is a trustee or co-trustee of that trust, and



2. Possesses a sufficient beneficial interest in the domicile through that trust

A COPY OF THE TRUST AND A NOTORIZED COPY OF SCHEDULE OF BENEFICIARIES IS NECESSARY TO PROCESS THE APPLICATION

• Owned and occupied any real property in Massachusetts as least 5 years; or a surviving spouse who has inherited the property and occupied is for at least 5 years;



• Resided in Massachusetts for the past 10 years;



• A gross income not exceeding:

$20,000.00
+3,571.00 SSI Allowance
23,571.00 If single, or

$30,000.00
+5,357.00 ssi allowance
35,357.00 if married;


• A **whole estate, excluding the value of the property,* not exceeding:

$40,000 if single
$55,000 if married.

** Whole estate

Residential properties containing more than four units or commercial units will have a portion of the value of these units included in the whole estate calculation

If you think that you may be eligible for an Elderly 41c* Exemption contact:

Taxpayer Referral & Assistance Center (TRAC), Room M5, mezzanine, City Hall, Boston MA 02201 at (617) 635-4287.

Office hours are Monday - Friday, 9 am-5 pm.

Note: If you or your spouse own property jointly with other person(s), you may apply for your portion of the personal exemption. However, each joint owner must meet the above financial requirements