Senior Circuit Breaker Tax Credit
Massachusetts resident/part-year resident age 65+ by December 31 who occupies a Massachusetts primary residence. Income, assessed-value and tax-burden limits apply; see supplemental facts for 2025 limits.
We’ll show the next step for this exemption.
Official eligibility and application
Eligibility source
You must be a Massachusetts resident or part-year resident. You must be 65 or older by December 31 of the tax year. You must file a Schedule CB with your Massachusetts personal income tax return. You must own or rent residential property in Massachusetts and occupy it as your primary residence.
Official source. Last verified 2026-10-24.