Eligibility for Senior Tax Deferral

Clause 41A

Property Tax Deferral

The applicant must be 65 years of age by July 1st of the tax year.

The applicant must have owned and occupied the property as a domicile for at least 5 consecutive years and must have had a domicile or legal home in Massachusetts for 10 consecutive years.

The applicant and joint owners and mortgagees enter into a deferral and recovery agreement. This agreement is recorded as a lien upon the property at the Registry of Deeds. The filing fees and 5% interest per annum is part of the total amount to be recovered.

Gross receipts-Income from all sources must not exceed $58,000.00

State Tax Form 97 Deferrals application

Deferral taxpayer’s guide