Massachusetts Senior Circuit Breaker Tax Credit

  • As a senior citizen (65 or older by December 31 of the tax year), you may be eligible to claim a refundable credit on your Massachusetts personal income tax return. The Circuit Breaker tax credit is based on the actual real estate taxes or rent paid on the Massachusetts residential property you own or rent and occupy as your principal residence.

The maximum credit amount for tax year 2023 is $2,590. If the credit you're owed exceeds the amount of the total tax payable for the year, you'll be refunded the additional amount of the credit without interest - https://www.mass.gov/info-details/massachusetts-senior-circuit-breaker-tax-credit

Agawam Personal Exemptions

An exemption is a release from the obligation to pay taxes on all or a portion of a local property tax. Personal exemptions are a reduction in taxes due to a particular personal circumstance in accordance with the qualifications set forth in the Massachusetts General Laws. The burden is on the taxpayer to show that he/she falls within the expressed terms of the exemption provision.

For more information visit
https://www.agawam.ma.us/220/Personal-Exemptions

Blind Exemption

  • Clause 37 of Section 5 of Chapter 59 provides an alternative exemption provision for blind persons who satisfy certain ownership and domiciliary requirements. Taxpayers who are eligible for Personal Exemption Clause 37 will receive a reduction in their tax liability of $437.50 - https://www.agawam.ma.us/222/Blind-Exemption

Elderly Exemptions Clause 41C

  • The elderly exemption 41C provides assistance to elderly taxpayers who meet the age, income, whole estate and residency requirements below. Please note that if you are elderly but do not meet one or all of the personal exemption 41C requirements, you may be eligible for a lesser amount of assistance under personal exemption 17D.

  • Taxpayers who are eligible for personal exemption 41C will receive a reduction in their tax liability of $1,000 - https://www.agawam.ma.us/223/Elderly-Exemptions-Clause-41C

Surviving Spouse or Minor Exemption Clause-17

  • Surviving Spouse, Minor Child / Elderly

  • Clause 17D provides assistance to widows and widowers, minor children with one parent deceased and persons 70 years of age or older who satisfy certain residency and whole estate or asset requirements. Taxpayers who are eligible for personal exemption 17D will receive a reduction in their tax liability of $243 for the fiscal year of 2024 - https://www.agawam.ma.us/224/Surviving-Spouse-Minor-Child-Elderly