Overview & Informational Sessions

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 2025 is $2,820. 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.

Also, go to TIR 25-7: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older and: