Massachusetts Senior Circuit Breaker Tax Credit
Massachusetts Department of Revenue
About This Program
The Grant Map catalogs Massachusetts Senior Circuit Breaker Tax Credit in its Gardner, MA research directory. The record carries audience tags for homeowners; those tags do not establish eligibility or current service coverage.
Refundable tax credit for Gardner homeowners age 65+ who paid property taxes exceeding 10% of income. Credit equals portion of property tax exceeding 10% of total income, up to $2,190.
Credit equals property tax exceeding 10% of income, up to maximum
Record set last reviewed 2026-06-09. How we verify our data.
Other published resources for Gardner, MA, are listed below. Review each separately and ask the administrators whether they can coordinate funding for the same work:
- FEMA Hazard Mitigation Grant Program (HMGP) Varies, no individual cap; projects typically $10K-$200K+
- FEMA Increased Cost of Compliance (ICC) Coverage Up to $30,000
- HUD Lead Hazard Control & Healthy Homes Varies by jurisdiction, typically $5,000-$15,000 per unit
- EPA / WIIN Act Lead Service Line Replacement Varies, full line replacement cost covered in many programs
Key Details
- Tax credit up to $2,190 for seniors 65+
- Must own and occupy home in Gardner
- Income limit: $64,000 (single) / $80,000 (married)
- Property tax must exceed 10% of income
- Refundable credit - can receive as refund
How to Apply
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Track this programProgram phone: (617) 887-6367
Some programs require contractor estimates, licenses, or inspections. A cited link may be general, so confirm the current rules with the administrator before hiring; a directory match does not guarantee contractor eligibility or funding.
Your application paperwork
Form to file: Massachusetts Schedule CB (Circuit Breaker Credit)
This is a refundable credit for Massachusetts residents age 65 and older whose property tax (or a share of rent) is high relative to their income. You do not file a separate application; you claim it on Schedule CB filed with your Massachusetts income tax return (Form 1). The maximum credit for 2025 is 2,820 dollars, and if it is larger than your tax you are refunded the difference.
Steps to apply
- Confirm you are 65 or older, own or rent and occupy your Massachusetts principal residence, and meet the income and property value limits.
- Gather your real estate tax bills (and water and sewer bills) or your rent paid for the year.
- Complete Schedule CB, Circuit Breaker Credit.
- File Schedule CB with your Massachusetts Form 1 (or Form 1-NR/PY), online through MassTaxConnect or by mail.
Documents you will likely need
- Proof of age (65 or older) and that the home is your principal residence.
- Your real estate tax bills plus water and sewer bills for the year (homeowners), or proof of rent paid (renters).
- Your income records for the year to confirm you are under the limit.
- Your completed Massachusetts income tax return (Form 1) to attach Schedule CB to.
Requirements vary by program and locality. Confirm the exact rules and application route with the administrator. We can help you prepare your paperwork, but you submit it yourself.
Deadline: File with annual state tax return
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Frequently asked questions
What amount is listed for Massachusetts Senior Circuit Breaker Tax Credit in Gardner, MA?
The Grant Map record states: Up to $2,190 tax credit. Confirm the current amount and eligible costs with the administrator.
What audience tags are recorded for Massachusetts Senior Circuit Breaker Tax Credit in Gardner?
The directory record carries audience tags for homeowners. It carries a senior-related tag. These tags do not establish eligibility; confirm the complete current rules with the administrator.
How do I apply for Massachusetts Senior Circuit Breaker Tax Credit in Gardner, MA?
Confirm the application route directly with Massachusetts Department of Revenue; use the cited source on this page as a starting point or call (617) 887-6367. Confirm any fee or cost with the administrator.
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