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Ask the Assessors: Senior Means Tested Tax Exemption (Circuit Breaker)

Applications are now available at the Assessor’s Office in Town Hall for the Senior Means Tested Real Estate Tax Credit derived from qualifying for the 2023 Mass State Income Tax Filing Circuit Breaker Tax Credit. The deadline for submitting the applications is August 31, 2024.


The town’s Taxation Aid Committee sponsored an article that was unanimously approved at the May, 2021 Annual Town Meeting to petition the State Legislature to grant Mendon the right to offer this exemption.  It was signed into law by then Governor Charlie Baker as Chapter 241 of the Acts of 2022 on October 19, 2022. This coming fiscal year, which begins on July 1, is the second time it is being offered.

Any Mendon resident age 65 or older as of January 1, 2023 who has applied for and received the Circuit Breaker Income Tax Credit when they filed their calendar year 2023 State Income Tax return is eligible to apply for this new exemption. It does not replace any existing senior exemptions, but will be given as an additional exemption.

Specific criteria for the exemption include:

•  You must own property in Mendon and occupy it as your primary residence for ten (10) consecutive years.

•  For tax year 2023, your total Massachusetts income did not exceed:

- $69,000 for a single individual who is not the head of a household.

- $86,000 for a head of household.

- $103,000 for married couples filing a joint return.

•  Your Mendon property tax payments must exceed 10% of your total Massachusetts income for the 2023 tax year.

•  The assessed valuation of the homeowner's personal residence as of January 1, 2023, before residential exemptions but after abatements, cannot exceed $1,025,000. (If you own more than one acre of land, only the value of that one acre will be counted.)

As with all property tax exemptions, applicants’ financial information is kept completely confidential.

Each year, the Select Board will vote in October to offer from 50% to 200% of the income tax credit (the 2023 maximum Circuit Breaker income tax credit amount is $2,590) as the exemption for the fiscal year.  This percentage will be applied to the amount seniors received as a state income tax credit.  For example, if a person receives an $800 income tax credit and the Select Board decides on 100%, the exemption will be $800.

It is the Board of Assessors’ goal to have this exemption factored into the third and fourth quarter tax bills that are mailed in late December each year.

If you have any questions about the new exemption, please contact Principal Assessor Jean Berthold at 508-473-2738 or [email protected] or Taxation Aid Committee Chair Kevin Rudden at 508-478-3124 or [email protected] .