💰Tax Exemptions & Deferrals

Personal Statutory Exemptions, Tax Deferrals, Senior Tax Work-Off & Community Preservation Act (CPA) Exemptions

Exemption status is determined as of July 1, which is the beginning date of the fiscal year. Ownership, occupancy, age or any other eligibility criteria must be met as of this date.  

Exemptions and deferrals are granted on a fiscal year basis, and applications must be filed each year. An application must be filed no later than April 1st.

For information on FY2026 requirements and amounts, visit the  FY26 Exemption Requirements.

Personal Statutory Exemptions

  • Over 65 with limited income and assets
  • Widow or widower, or surviving minor child
  • Legally blind
  • Veteran with a service-connected injury or disability
  • Surviving spouse of a veteran who died in or as a result of combat

Application Forms and Guides:

Tax Deferrals

A tax deferral is a delay of tax obligation (deferring property tax payment(s) to a future time).  Tax Deferrals are available for qualifying taxpayers who are:

  • 65 years of age or over -  Income not to exceed $40,000 annually.  Interest accrues on deferred taxes until the transfer of the property or the owner's demise.  
  • Experiencing temporary financial hardship - no age requirement. Income and Asset limits to be determined by Assessor.

Please call the Assessor at 978-264-1720 or email the Assessor for details on this program.

Senior Tax Work-Off Abatement Program

Seniors over the age of 60 are also able to abate their taxes through the Senior Citizen Property Tax Work-Off Abatement, referred to as the Senior Work-Off. This program is under the direction of the Council on Aging.

Community Preservation Act (CPA) Exemptions

Exemptions to the Community Preservation Surcharge are available to moderate income seniors over the age of 60 and low income residents.