City of Boston - TRAC Frequently Asked Questions

The City of Boston offers a residential exemption to property that serves as a property owner's principal residence. To be eligible for Fiscal year 2010 (beginning July 1, 2009) the owner must occupy their property as their principal residence on January 1, 2009.

The Fiscal Year 2010 residential exemption is applied to the third quarter tax bill to be issued on January 1, 2010.

For Fiscal Year 2010, the residential exemption reduces the tax bill for homeowners who qualified by exempting $125,090 from the total value of the property. The exemption saves homeowner's $1,486.07 of their tax bill.

Who Can Apply?

A taxpayer who owns and occupies residential property as their principal residence as of January 1, 2009 may apply for the residential exemption.

For the purpose of this exemption, the principal residence is the address from which your Massachusetts income tax return is filed. To verify eligibility, your Social Security Number is required for identification purposes. The information will be kept confidential and be used solely to confirm a 2008 personal income tax filing from your address with the Commonwealth of MA Department of Revenue.

An individual owner may qualify for a residential exemption on ONE parcel only.

Residential Exemption Brochure

When must an application be filed?

For FY 2010, the Residential Exemption appears on the Fiscal Year 3rd Quarter tax bill. Owners who do not receive a credit on this bill - and believe they may be entitled to a Residential Exemption - must file an application for a Residential Exemption with the Assessing Department, within three (3) months of the mailing date of the 3rd Quarter tax bill for Fiscal Year 2010.

The filing deadline for Fiscal Year 2010 is March 31, 2010.

How do I apply?

Application forms are available at the Assessing Department, Room 301, City Hall or at the Taxpayer Referral & Assistance Center (TRAC), Rm M5, City Hall. The TRAC (617-635-4287) is open Monday through Friday from 9am - 5pm.

The Residential Exemption Application is available online (January 1, 2010 - March 31, 2010 ONLY).

May other exemptions apply?

The Residential Exemption is granted in addition to any other personal exemption to which a taxpayer may be entitled. However, no parcel of real estate may be assessed for less than ten percent of its fair cash value. (There is an exception for certain persons with physical infirmities and financial hardship.

Residential Exemption Review Process

The Taxpayer Referral & Assistance Center (TRAC) has three (3) months from the date on which the application was filed to determine the merits of the application.

The filing of an application does not mean that you can postpone the payment of your tax. The tax appearing on each of the quarterly tax bills must be paid in full. If the application for Residential Exemption is subsequently approved, the Office of the Collector-Treasurer will issue a refund.

How is the value of the exemption calculated?

A residential exemption is the dollar value that is exempt from taxation. Homeowners who qualify benefit by having a portion of their property value exempt from taxation. If, for example, the residential exemption value were $95,000, a home with an assessed value of $295,000 would be taxed on just $200,000 of value. This exemption value, when multiplied by the current residential tax rate, represents the dollar savings amount of the exemption.

Compliance with Requirements

The Assessing Department conducts periodic reviews to ensure that only those owners who actually occupy their property as their principal residence receive the exemption. Owners who do not comply with the requirements of the residential exemption - or who fail to respond to requests for documentation - will lose the exemption benefit.

Appeal of Decision

If the application is denied, the taxpayer may file an appeal to the Commonwealth of Massachusetts Appellate Tax Board (ATB) within three (3) months of the date on which the TRAC made its decision. The ATB is located at, 100 Cambridge Street, 2nd floor Suite 200, Boston, MA 02114. The telephone number is (617) 727-3100.

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