Boston Property Tax Exemptions 2026–27 (FY2027): The Residential Exemption, Senior 41C and 17D Exemptions, and the April 1, 2027 Deadline
Boston's property tax system gives owner-occupants a significant break, but only if they claim it. The City's residential exemption alone saved qualified homeowners up to $4,353.74 last fiscal year, according to Boston's Assessing Department. Older homeowners, surviving spouses and others can also claim a personal exemption on top of it.
The key thing to understand about Boston is the calendar. The City runs on a fiscal year from July 1 to June 30, so Fiscal Year 2027 (FY27) covers July 1, 2026 through June 30, 2027. For FY27, the filing deadline for the residential exemption and the personal exemptions in this guide is April 1, 2027, and applications become available after third-quarter tax bills are issued in late December.
This guide works through the exemptions in the order most homeowners should check them.
Which Exemptions Fit You
Exemption | Who it is for | FY2027 benefit | Key limits |
Residential exemption | Owners who live in the property as their primary residence | Up to $4,353.74 saved last fiscal year | One property only |
Elderly 41C | Owners 65+ as of July 1, 2026 | $1,000, plus up to $1,000 more from the City | Income and estate limits |
17D | Surviving spouses, minor children of a deceased parent, or owners 70+ | $431, plus up to $431 more from the City | Estate limit of $41,080 |
Older Adult Property Tax Work-off | Qualified older homeowners who volunteer | Work off up to $2,000 | City program rules |
All figures come from Boston's Assessing Department pages, listed under Sources.
Step 1: The Residential Exemption (Every Owner-Occupant)
What it does
The residential exemption excludes a portion of your property's value from taxation. The City applies it to your third-quarter tax bill, issued in late December. If it does not appear on that bill and you think it should, you can apply.
Who qualifies
You must own and live in the property as your primary residence. Boston says a recent home rule petition expanded eligibility: for FY2027, homeowners who recorded a deed at the Suffolk County Registry of Deeds and occupied the property as their principal residence between January 1 and June 30, 2026 may also qualify. Homeowners who already owned and occupied their home on January 1, 2026 still qualify as before.
Keep these points in mind:
You can claim the residential exemption on only one property.
Filing does not let you postpone paying your quarterly taxes.
You can combine it with other exemptions, but your property's taxable value generally cannot fall below 10% of its assessed value (the City notes exceptions for certain residents with physical ailments or financial hardship).
You will need to provide your Social Security number, which the City says it uses only to confirm your tax filing from the property's address.
Timing
The Taxpayer Referral and Assistance Center (TRAC) has three months from your filing date to decide. If approved, the Collector-Treasurer credits you later in the fiscal year.
If you are denied
Boston says you can appeal to the Massachusetts Appellate Tax Board within three months of the decision. The board is at 100 Cambridge Street, 2nd Floor, Suite 200, Boston, MA 02114; phone 617-727-3100.
Step 2: Elderly Exemption 41C (Age 65+)
What it is worth
If you qualify, you receive $1,000 in tax relief for FY2027, and the City may add up to another $1,000. That extra amount is not granted if it would:
make your final 2027 bill lower than your final 2026 bill, or
reduce your property's taxable value below 10% of its assessed value.
Who qualifies
According to Boston's FY2027 41C flyer and web page, you must:
be 65 or older as of July 1, 2026;
have owned and occupied the property as your domicile as of July 1;
have owned and occupied property in Massachusetts for at least 5 years (or be a surviving spouse who inherited the property and lived in it at least 5 years);
have lived in Massachusetts for the past 10 years;
have an ownership interest worth at least $4,000 (sole, joint, or tenant in common; a life estate also counts); and
meet the income and whole-estate limits below.
FY2027 limits
Single | Married | |
Gross income limit (includes Social Security) | $26,687 | $40,031 |
Whole estate, excluding the home | $41,080 | $56,485 |
The flyer shows how the income limits are built: $20,540 plus a $6,147 allowance for a single person, and $30,810 plus $9,221 for a married couple.
For properties with more than four units or a commercial unit, part of the value of those units counts toward your whole estate. If the home is held in a trust, you must be a trustee or co-trustee with a sufficient beneficial interest, and the City requires a copy of the trust and a notarized schedule of beneficiaries.
One exemption at a time
The flyer explains that you cannot receive more than one personal exemption. If you qualify for two or more, you get the one that saves the most money. (The residential exemption is not a personal exemption and can be combined, within the 10% rule.)
Step 3: Exemption 17D (Surviving Spouses, Minor Children, Age 70+)
If you do not meet 41C's income limits, 17D may still help, because it has no income test on the City's page, only an estate limit.
What it is worth
$431 in tax relief for FY2027, and the City may add up to another $431, subject to the same two limits as 41C.
Who qualifies
As of July 1, one of these must be true:
your spouse is deceased;
your parent is deceased and you are a child under 18; or
you are 70 or older and have owned and occupied the property as your domicile for five years or more.
You also need an ownership interest worth at least $2,000, and your whole estate, excluding the property, cannot exceed $41,080.
Step 4: Other Options to Ask About
Boston's Tax Exemptions and Abatements page also lists:
the Older Adult Property Tax Work-off, through which qualified homeowners can work off up to $2,000 of their tax bill by volunteering for the City;
a hardship exemption;
a 37A blind exemption;
veteran and National Guard exemptions; and
a co-op housing exemption.
If you think your assessment is too high, that is a separate process called an abatement. Boston says FY2027 abatement applications open after third-quarter bills, with applications online starting January 1, 2027.
How to Apply (All Exemptions in This Guide)
Wait for the third-quarter bill in late December. Applications become downloadable then.
Find your application by searching your property on the Boston Property Lookup tool. The link appears under the property's taxes and exemptions or abatements/exemptions section.
Or call TRAC at 617-635-4287 to get an application, or complete one at City Hall.
Gather documents. For 41C, the City says a birth certificate and other materials will be requested. Have proof of income, assets and ownership ready, plus trust documents if applicable.
Submit by April 1, 2027, in person or by mail, to: Assessing Department, Room 301, 1 City Hall Square, Boston, MA 02201.
Renewals: if you received a personal exemption last year, the City says it will mail you a renewal application, but it is your responsibility to make sure a renewal is filed each year.
If Something Goes Wrong
Missed the residential exemption on your December bill: file an application by April 1.
Over 41C's income limit: check whether you qualify for 17D (age 70+ with five years in the home, or a surviving spouse).
Residential exemption denied: appeal to the Appellate Tax Board within three months.
Unsure about ownership through a trust or life estate: call TRAC at 617-635-4287 before filing.
Status of a pending application: call TRAC; it handles status questions too.
Related Guides
Sources
This guide gives general information, not tax or legal advice. Amounts and limits change each fiscal year; confirm with Boston Assessing before you file.
Comments