Boston’s residential exemption reduces the property tax on a home you own and live in as your principal residence. It works by excluding part of the property’s value from taxation, so the tax rate applies to a smaller number. According to the City of Boston, the exemption saved qualified homeowners up to $4,353.74 on their bill last fiscal year (FY2026). For fiscal year 2027, the application deadline is April 1, 2027.
How it works
A Massachusetts fiscal year runs from July 1 to June 30, so FY2027 covers July 1, 2026 to June 30, 2027. Boston applies the exemption to the third-quarter tax bill, issued in late December, which is also the bill that first reflects the new year’s tax rate. If you think you qualify and the credit isn’t on that bill, boston.gov says you can apply for the exemption.
For how the bill itself is figured, see our page on property tax rates in Boston and nearby towns.
Who qualifies
Based on boston.gov and the statute
- You own the property. Ownership can be alone or with others. If the home is in a trust, Boston requires that you be a trustee or co-trustee and have a sufficient beneficial interest, and you’ll need a copy of the trust and a notarized schedule of beneficiaries.
- It is your principal residence, the address you use for income tax purposes. Boston asks for your Social Security number on the application and says it uses it only to confirm your tax filing from the property’s address.
- The timing fits. Traditionally, you must have owned and occupied the home on January 1 before the fiscal year. For FY2027, that’s January 1, 2026.
- One property only. You can receive a residential exemption on just one property.
The newer rule for buyers who move in January 1 to June 30
A recent home rule petition expanded Boston’s exemption so that buyers who get their homes before July 1 may qualify for the fiscal year that starts that July. Boston.gov states that for FY2027, homeowners who recorded a deed at the Suffolk County Registry of Deeds and occupied the property as their principal residence between January 1 and June 30, 2026 may be eligible. This doesn’t change anything for owners who already owned and occupied their home on January 1, 2026; they still qualify.
If you’re closing in 2027, ask your attorney to confirm how the rule applies to your dates.
How to apply
Applying in Boston
- Wait for December. Boston says applications can be downloaded after third-quarter bills are issued in December. The Assessing Calendar also notes that applications are mailed in September to new owners who bought in the previous calendar year.
- Find your application. Search your address in the Boston Property Lookup tool. If you’re eligible, a link to a printable application appears in the exemptions section. You can also call the Taxpayer Referral and Assistance Center (TRAC) at 617-635-4287, or complete one at City Hall.
- Submit it with documents. Mail or bring it to the Assessing Department, Room 301, 1 City Hall Square, Boston, MA 02201.
- Keep paying. Filing doesn’t postpone your taxes. Boston has three months from filing to decide. If approved, the Collector-Treasurer credits you later in the fiscal year.
- If denied, you can appeal to the Massachusetts Appellate Tax Board within three months of the decision.
Personal exemptions
Separate from the residential exemption, Boston offers personal exemptions for owners who meet specific rules, including exemptions for:
- people who are blind (Clause 37A)
- certain older adults (Clauses 41C and 17D)
- surviving spouses and minor children of a deceased parent (17D)
- veterans (Clause 22)
- National Guard members
- a hardship exemption (Clause 18)
You can apply for these along with the residential exemption, and if you qualify for more than one personal exemption, Boston says it applies the one that saves you the most. For FY2027, the deadline for these is also April 1, 2027 (per the Assessing Calendar, April 1 or three months after actual bills are mailed, if later). Details are on Boston’s filing for a property tax exemption page.
Other cities and towns
Because § 5C is a local option, each community decides whether to offer a residential exemption and at what level. Cambridge offers one: its Residential Exemption page lists an FY2027 application due April 1, 2027, using January 1 ownership and occupancy. Brookline, Somerville, Everett, Malden, Waltham and Watertown also describe residential exemptions on their official sites, though amounts, dates and rules differ (Somerville’s Mayor and City Council, for example, decide each December whether to adopt it for the fiscal year).
Buying in Boston?
The exemption can make a real difference in carrying costs, so it’s worth factoring in when you compare homes. Our closing costs guide covers what else to budget for, and The Pettengill Group is happy to help you start a search or answer questions through our contact page.