With property taxes on a lot of Boston homeowners’ minds this fall, it’s worth making sure you’re getting a break you may already be entitled to.
Who qualifies?
The exemption is for owner-occupants. In general, you may qualify if you own residential property in Boston and it is your principal residence: the address you use for your income taxes. The usual test is that you owned and lived in the home on January 1 before the fiscal year (January 1, 2026 for Fiscal Year 2027). The basics:
- It can apply to a condo or a house, including a two- or three-family you live in. If you live in one unit and rent the others, you can still qualify.
- You can only receive it on one property.
- Investment properties and homes you don’t live in as your primary residence don’t qualify.
There’s also good news for recent buyers. Under a 2018 state law specific to Boston, buyers whose deed is recorded in the first half of the year can qualify for the fiscal year that starts that July. For Fiscal Year 2027 (July 1, 2026 to June 30, 2027), the City of Boston says buyers who recorded a deed and moved in between January 1 and June 30, 2026 may be eligible. If you close between July and December, you’ll generally qualify starting the following fiscal year instead.
How and when do you get it?
The city applies the exemption to the third-quarter tax bill issued in late December. If you’ve had it before and still live there, it should show up there without a new application. If you bought in the last year, don’t wait for it: check your December bill, and apply if the exemption isn’t there.
If it’s missing and you think you’re eligible, you can apply. You can download the application from Boston Property Lookup after the December bills are issued, or get one from the Taxpayer Referral and Assistance Center at City Hall. The deadline for Fiscal Year 2027 is April 1, 2027. Keep paying your quarterly bills while your application is reviewed; if it’s approved, the credit comes later in the year.
Why it matters for buyers and sellers
For buyers: When you compare homes, look at whether the listed tax figure includes the exemption. A seller who lives in the home may be paying less than you would as an investor, or more than you would as a new owner-occupant if they haven’t claimed it. The seller’s exemption doesn’t transfer to you, so after you close and move in, put applying on your to-do list.
For sellers: Buyers ask about taxes. Knowing your tax bill with and without the exemption helps you answer clearly and keeps surprises out of the deal.
For landlords: If you rent out a unit and don’t live in the property, the exemption won’t apply to it, which is worth factoring into what you net from the property.
For the details, see our page on how Boston’s residential exemption works and property tax rates in Boston and nearby towns.
Have questions about buying or selling in Boston?
Property taxes are one piece of the cost of owning a home. If you’re thinking about buying or selling, we’re happy to walk you through the numbers.
Sources
- City of Boston: Residential Exemption
- City of Boston: Boston Property Lookup
- Massachusetts Legislature: Chapter 114 of the Acts of 2018
This content is for informational purposes only and does not constitute legal, tax or financial advice. Please confirm eligibility and deadlines with the City of Boston Assessing Department. All real estate services are provided in compliance with federal, state and local fair housing laws. Equal Housing Opportunity.