Yes, you must have been domiciled in Massachusetts for the preceding ten years, and have owned the current property or other property in Massachusetts for at least five years.

For FY 2027, your gross income, including your Social Security benefits, can't be more than $33,034.61 if you are single, and $49,552.52 if married. The Social Security amount received in calendar year 2025, as well as your calendar year 2025 Federal Income Tax filing, if you filed, will be utilized for the calculation of your total income for the FY 2027 Clause 41C Senior Exemption. There is a Social Security deduction that we utilize.

You have until April 2 to file an application for the current fiscal year. There are requirements for each type of exemption and you will need to show us documents that support your application.

An abatement is a reduction in a real estate valuation based on a correction to the assessed valuation. The assessed value has nothing to do with the age of the owner, the income of the owner or any other financial information about the owner. The assessment represents an estimate of market value. An elderly exemption is a reduction in a real estate tax due based on certain age and income requirements set forth by the Commonwealth of Massachusetts. An individual who files for an abatement of real estate valuation because of age and/or income has filed the wrong form.

The City of Worcester offers residential exemptions with limits that are adopted yearly by the City Council. It is only granted to one property that serves as a property owner's principal residence of the taxpayer as used for Federal and State income tax reporting. To be eligible, the owner must occupy the property as their principal residence on January 1 preceding the fiscal year for which they are applying. A fiscal year runs from July 1 to the following June 30.

Massachusetts General Laws require the City to send Estimated Tax Bills in the First and Second Quarter. The bills are twenty five percent of the prior year’s tax bills for each quarter. Any entity that received a tax bill in the prior year will receive an Estimated Tax Bill.

The valuation date for Personal Property is the January 1, prior to the start of the Fiscal Year. If your business is closed after January 1, you are responsible for the bills.

Tools employed by a plumber, carpenter, auto mechanic and other trade professionals are exempt from the personal property tax. In legal terms, this exemption covers "tools of trade" of a "mechanic" (e.g., small tools that can fit in a tool box). Boats, fishing gear and nets - up to $10,000 in value - owned and used in a commercial fishing business are exempt. Tools of other professionals not listed are considered taxable. These include dentist's drills and x-ray machines.

Anyone who feels that their personal property is overvalued or exempt may file for abatement. You must file an abatement form at the Assessor's Office between January 1 and February 1 of the current tax year. Only the current tax year is eligible for abatement or exemption. Please visit the Assessor's web page to download the necessary form.

The information in the Form of List is used by the Board of Assessors to determine the taxable or exempt status of your personal property and, if taxable, its fair market value. You may also be required to provide the assessors with further information about the property in writing and asked to permit them to inspect it. Forms of List are not available to the public for inspection under the public records law. They are available only to the Board of Assessors and Mass. Dept. of Revenue for purposes of administering the tax laws.