Tax Assistance Programs

As approved by state law, the Board of Assessors administers tax assistance programs for various eligible taxpayers. These programs are summarized below. Additional information and the necessary application can be obtained by contacting the Department of Assessment Administration at 617-796-1160. Applications for fiscal year 2014 will be available July 31, 2013. Applications for exemptions must be filed each year. Exemptions are granted on an annual basis.

For Older Citizens (Clause 41C):
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To qualify, a taxpayer:
  1. must be over 65 years of age as of July 1, 2013 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, 2013 and
  3. must have a whole estate (the value of personal property excluding domicile) of less than $40,656 if single, $55,902 if married and
  4. must have an income less than $20,328 if single, $30,492 if married, after subtracting an allowable exclusion.
Upon Approval, Taxpayer Is Entitled To A $1000.00 Exemption.
For Older Citizens: Tax Deferral (Clause 41A):
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To qualify, a taxpayer:
  1. must be over 65 years of age as of July 1, 2013 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, 2013 and
  4. must have a total gross income of less than $60,000 per year.
Upon Approval, Taxpayer Is Entitled To Defer (Delay) Payment Of Any Portion Of The Property Tax Bill.
Elderly Surviving Spouse, Minor Child (Clause 17D):
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To qualify, a taxpayer:
  1. must be over 70 years of age as of July 1, 2013 or must be a surviving spouse or surviving minor child
  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 $40,656.
Upon Approval, Taxpayer is Entitled To a $178.00 Exemption.
Disabled Veteran (Clause 22):
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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
N.B. The parents of a veteran who lost his/her life in service are also entitled to apply for this exemption. Amount Of Exemption Varies According To Degree Of Disability.
Age & Infirmity & Financial Hardship (Clause 18):
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Any property owner who cannot meet his/her real estate tax obligation due to AGE and INFIRMITY and POVERTY may apply for this exemption. To qualify, the applicant must present evidence to the Board of Assessors that corroborates the individual's inability to pay the assessed tax as well as documentation on the individual's infirmity and the individual's age. Household income, assets, home equity and ability to defer taxes are some of the factors considered when determining poverty or financial hardship.

Upon approval, the amount granted varies according to need.
Blind Persons (Clause 37A) Download Form To qualify, a taxpayer:
  1. must be a legal resident of the Commonwealth of Massachusetts,
  2. own and occupy the property as his/her domicile,
  3. and file current proof of blindness each year with the application.
Upon Approval, The Taxpayer Is Entitled To A $500.00 Exemption.
Senior
Property Tax Work-Off Program:
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To qualify, a taxpayer:
  1. must be sixty (60) years of age or older as of July 1, 2013.
  2. must own and occupy, as principal place of residence, as of July 1, 2013, the property in Newton, Massachusetts to which the tax work-off credit will be applied.
  3. must have gross income less than $40,000 if such person is single and not head of household, less than $50,000 if such person is head of household, or less than $60,000 if such person files a joint tax return with spouse.

  · With prior approval, qualifying proxy may perform the volunteer service for a qualifying senior who is physically unable to volunteer.


Upon Approval, Taxpayer is eligible to earn up to $1000.00*, which will be credited to the property owner's real estate tax bill.

* Federal Tax and other deductions will be withheld.

Click here for detailed application guidelines

Veteran
Property Tax Work-Off Program: 
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To qualify, a taxpayer:
  1. must be veteran as defined in M.G.L. Chapter 4 Section 7 Clause 43 as of July 1, 2013.
  2. must own and occupy, as principal place of residence, as of July 1, 2013, the property in Newton, Massachusetts to which the tax work-off credit will be applied.

  · With prior approval, qualifying proxy may perform the volunteer service for a qualifying veteran who is physically unable to volunteer.


Upon Approval, Taxpayer is eligible to earn up to $1000.00*, which will be credited to the property owner's real estate tax bill.

* Federal Tax and other deductions will be withheld.

Newton Elderly and Disabled Taxation Aid Fund:
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The City of Newton has created a special fund to assist elderly and disabled persons of low income who are having problems paying their property taxes. The Newton Taxation Aid Fund provides modest grants to help elderly and/or disabled citizens faced with temporary financial hardships. The grants are used to pay a small portion of a homeowner's real estate taxes. Our approach in considering grant requests is to look carefully at each applicant’s total financial and housing situation. The fund is authorized by state law and administered by a committee consisting of the chair of the board of assessors, the city treasurer and three Newton citizens.

Click here for detailed application guidelines

Note: taxpayers who qualify for exemptions under clauses 17D, 18, 41C or 41A may also qualify for a discount of 30% off their water/sewer bills, depending on their water service. Please call for more details.

Visit the Commonwealth of Massachusetts website to learn about the tax circuit breaker program on state income taxes for eligible elderly taxpayers.