Massachusetts Senior Circuit Breaker Tax Credit

Massachusetts Department of Revenue

Available Property Tax Relief

About This Program

The Grant Map catalogs Massachusetts Senior Circuit Breaker Tax Credit in its Needham, MA research directory. The record carries audience tags for homeowners; those tags do not establish eligibility or current service coverage.

Massachusetts state income tax credit for seniors age 65+ whose annual real estate taxes exceed 10% of total income. Credit amount is the assessed property tax or $2,000, whichever is less.

Credit equals property tax exceeding 10% of income, capped at $2,000

Record set last reviewed 2026-06-09. How we verify our data.

Other published resources for Needham, MA, are listed below. Review each separately and ask the administrators whether they can coordinate funding for the same work:

Key Details

  • Up to $2,000 refundable state tax credit
  • Age 65+ and own/rent primary residence
  • Income limit $64,000 (single) / $96,000 (married)
  • Property taxes must exceed 10% of income
  • File with annual state tax return

How to Apply

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Program 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

  1. Confirm you are 65 or older, own or rent and occupy your Massachusetts principal residence, and meet the income and property value limits.
  2. Gather your real estate tax bills (and water and sewer bills) or your rent paid for the year.
  3. Complete Schedule CB, Circuit Breaker Credit.
  4. 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 state tax return by April 15 or October 15

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Frequently asked questions

What amount is listed for Massachusetts Senior Circuit Breaker Tax Credit in Needham, MA?

The Grant Map record states: Up to $2,000 state 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 Needham?

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 Needham, 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. Deadline: File with state tax return by April 15 or October 15.

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