October 21, 2026 · Taxes & Money · Blake Sherwood

Senior Property Tax Relief in Beverly, Salem, Danvers, Peabody & Marblehead: Town-by-Town Guide

Facts last verified October 21, 2026.

Seniors in Beverly, Salem, Danvers, Peabody, and Marblehead can cut their property tax bills through several state and local programs — and most people who qualify never apply. The biggest programs are Clause 41C (a direct reduction of up to $1,000 off your bill), Clause 41A (a deferral that lets you postpone payment until you sell), and the Senior Tax Work-Off Program (volunteer hours in exchange for a credit). The state also offers the Senior Circuit Breaker Tax Credit, which stacks on top of local programs. None of these are automatic — you have to apply each year.

How can seniors lower property taxes in Massachusetts?

Seniors in Massachusetts can lower their property taxes in three main ways: a direct exemption off the bill (Clause 41C), a deferral that postpones payment until the home is sold (Clause 41A), or a work-off credit earned by volunteering for the town. On top of those local programs, the state offers the Senior Circuit Breaker Tax Credit — a refundable income-tax credit worth up to $2,820 for tax year 2025 — which you claim on your state return even if you owe no state tax.

Clause 41C — Senior Exemption. This cuts your actual tax bill by up to $1,000 per year. To qualify, you generally must be 65 or older as of July 1 of the fiscal year, have lived in Massachusetts for at least 10 years, and have owned and occupied the property for at least 5 years. Income and asset limits apply and vary by town — the figures below are confirmed as of the date this post was verified, but they change annually. Always confirm the current-year numbers with your assessor.

Senior Circuit Breaker Tax Credit. This is a state income-tax credit, not a local exemption. If you are 65 or older and your property taxes exceed 10 percent of your total income, you may claim a refundable credit of up to $2,820 (tax year 2025, per the Massachusetts Department of Revenue). Income limits for tax year 2025 are $75,000 for a single filer, $94,000 for a head of household, and $112,000 for a married couple filing jointly. File Schedule CB with your Massachusetts income-tax return. This credit can stack with your local exemption — claim both if you qualify.

What is the Clause 41A tax deferral?

Clause 41A lets qualifying seniors postpone paying their property taxes entirely, with the deferred amount secured as a lien on the home and repaid — with 8 percent annual interest per MGL c.59 §5 Clause 41A (or a lower rate if the municipality has voted one) — when the property is sold or transferred. You do not lose your home, and you do not have to make any payments while you live there.

To qualify, you must be at least 65, meet Massachusetts residency and ownership requirements, and fall under the applicable income ceiling. The deferral is applied for annually through your local Board of Assessors, and the deadline is generally April 1. A deferral is not free money — the lien grows each year as interest accrues, which reduces the equity your heirs will inherit. Talk with an elder-law attorney or CPA before signing a deferral agreement.

Does Beverly have a senior tax exemption?

Yes. Beverly has adopted Clause 41C and offers a $1,000 exemption for qualifying seniors 65 and older. The filing deadline for FY2027 is April 1, 2027. Beverly also offers Clause 17D ($239 per year) for seniors 70 and older who do not meet the Clause 41C income test.

Beverly

Contact: Beverly Assessor’s Office, City Hall, 978-921-6000, beverlyma.gov.

Clause 41C — Senior Exemption

• Exemption amount: $1,000 per year
• Age: 65 as of July 1, 2026 | MA domicile 10 years; owned/occupied MA property 5 years
• Income limit (gross receipts): $40,000 if single (confirmed, beverlyma.gov FY2027); [VERIFY: married income ceiling — call 978-921-6000]
• Asset limit (whole estate, excluding primary home): $40,000 single / $55,000 married
• Filing deadline: April 1, 2027

Clause 17D: $239/year for seniors 70+; no income test.

Clause 41A — Tax Deferral: [VERIFY: Beverly income ceiling and current interest rate — call 978-921-6000]

Senior Work-Off Program: Beverly operates a work-off program modeled on programs in neighboring cities. [VERIFY: current credit amount and FY2027 application dates — call Beverly Council on Aging or Assessor at 978-921-6000]

Last verified: October 21, 2026. Income limits change annually — confirm with the assessor before applying.

Salem

Contact: Salem Assessor’s Office, 93 Washington Street, salemma.gov. Filing deadline for all exemptions: April 1, 2027 (confirmed, salemma.gov).

Senior Tax Exemption Program (STEP) Salem’s STEP program lets seniors 65 or older deduct 50 percent of their state Circuit Breaker credit directly from their Salem property tax bill. Applicants must have filed Schedule CB and been granted the Circuit Breaker credit on their 2024 state taxes, and must have owned and occupied a Salem home for at least 10 consecutive years. The program is voted on by the City Council every three years. Income thresholds adjust annually with the cost of living. (Confirmed from salemma.gov.)

Clause 41A — Tax Deferral

• Income limit: $33,096 single / $40,328 married (confirm current figures with assessor; a 2026 proposal by Mayor Pangallo would raise this to the state maximum — [VERIFY: whether City Council approved the increase])

Senior Tax Work-Off Program

• Current maximum: $1,500. A 2026 proposal would raise it to $2,000 (the state statutory maximum). [VERIFY: whether City Council approved the increase — call Salem Assessor]

Taxpayer Aid Fund: [VERIFY: whether City Council approved this new fund — call Salem Assessor or City Hall]

Last verified: October 21, 2026. The April 2026 relief package was pending City Council approval as of the date of research — confirm current status before applying.

Danvers

Contact: Danvers Assessor’s Office, danversma.gov/248/Assessing, 978-777-0001 ext. 3058.

Clause 41C — Senior Exemption

• Exemption amount: up to $1,000 per year | Age: 65+ | Filing deadline: generally April 1
• [VERIFY: FY2027 income and asset limits — call Danvers Assessor]

Clause 41A — Tax Deferral: [VERIFY: income ceiling and current interest rate — call Danvers Assessor]

Senior Tax Work-Off Program

• Minimum credit: $500 (35 hours) | Maximum credit: $2,000 (105 hours)
• [VERIFY: FY2027 application opening date and eligibility — call Danvers Council on Aging or Assessor]

Last verified: October 21, 2026. Confirm current-year figures with the assessor before applying.

Peabody

Contact: Peabody Board of Assessors, 24 Lowell Street, 978-538-5716. FY2027 brochure: peabodycoa.org.

Clause 41C — Senior Exemption

• Exemption amount: $500–$1,000 per year
• Age: 65+ | MA residency 10 years; MA property ownership 5 years
• Income limit: $30,824 single / $50,372 married (FY2027, confirmed from Peabody COA FY2027 brochure)
• [VERIFY: FY2027 application deadline — call 978-538-5716]

Clause 17D: $175–$350/year for seniors 70+; no income limit.

Clause 41A — Tax Deferral

• Interest rate: 8% per year on the deferred balance (confirmed from Peabody COA FY2027 brochure)
• [VERIFY: FY2027 income ceiling — call 978-538-5716]

Senior Tax Work-Off Program (new for FY2027)

• Mayor Ted Bettencourt launched Peabody’s first-ever Senior Citizen Property Tax Work-Off Program in October 2026.
• Earn up to $1,500 off your FY2027 net property tax bill by completing 100 hours of assigned city work.
• Age 65+ as of January 1, 2027 | Must own and occupy the property | Capped at 75 participants
• Application deadline: November 15, 2026 | Apply at peabody-ma.gov, City Hall, or the Torigian Senior Center

Last verified: October 21, 2026. Income limits change annually — confirm with the assessor before applying.

Marblehead

Contact: Marblehead Assessor’s Office, 781-631-0236, assessors@marbleheadma.gov.

Clause 41C — Senior Exemption

• Exemption amount: up to $1,000 per year | Age: 65+ | Filing deadline: generally April 1
• [VERIFY: FY2027 income and asset limits — call 781-631-0236]

Clause 41A — Tax Deferral: [VERIFY: income ceiling and current interest rate — call 781-631-0236]

New: Chapter 67 of the Acts of 2026 — Means-Tested Senior Exemption

Governor Healey signed this into law on April 29, 2026, after Marblehead Town Meeting approved the home-rule petition with roughly 93 percent support. The exemption is designed so that qualifying seniors’ property taxes — combined with 50 percent of annual water and sewer costs — do not exceed 10 percent of total household income, after accounting for other available tax relief.

To qualify, applicants must have already maxed out the state Senior Circuit Breaker credit, be at least 65 (or, for jointly owned property, one co-owner must be at least 60), have owned and occupied a Marblehead home for at least 10 consecutive years, and meet asset limits set by the Select Board. The property must be assessed at or below the town’s average assessed home value (currently $1,291,507). Applications are expected to open around November 1, with a filing deadline of approximately November 30. The Select Board must first adopt implementation regulations — confirm current status with the assessor or Select Board office before applying.

Senior Work-Off Program: [VERIFY: FY2027 credit amount, eligibility, and application dates — call Marblehead Council on Aging]

Last verified: October 21, 2026. Chapter 67 is newly enacted and implementation regulations were pending as of the date of research — confirm current status before applying.

How to apply

1. Call your assessor’s office first. Ask which programs your town has adopted and what the current income and asset limits are.
2. Gather your documents. You will typically need a birth certificate, proof of Massachusetts residency, your most recent federal and state income tax returns, and current bank statements.
3. File by April 1. For most programs, the deadline is April 1 of the fiscal year. This deadline cannot be extended or waived under Massachusetts law.
4. Also file Schedule CB. Even if you apply for a local exemption, file the state Senior Circuit Breaker credit with your Massachusetts income tax return. The two programs can stack, and the Circuit Breaker is refundable.
5. Renew every year. Most programs require a new application each fiscal year. Set a reminder for early fall.

This is general information, not legal/tax advice. Consult a qualified attorney/CPA.

If you have questions about how property taxes affect buying, selling, or staying in your North Shore home, we are happy to talk. Reach out to Sherwood & Company — there is no obligation.

FAQ

What is the filing deadline for senior property tax exemptions in Massachusetts?

For most programs — including Clause 41C and Clause 41A — the deadline is April 1 of the fiscal year. This deadline is set by state law and cannot be extended or waived by the assessor. A few programs, like Marblehead’s new Chapter 67 exemption, use a different schedule, so confirm the exact date with your local assessor each year.

Can I get both the Clause 41C exemption and the state Senior Circuit Breaker credit?

Yes. The local Clause 41C exemption reduces your property tax bill directly, and you then file the state Circuit Breaker credit (Schedule CB) based on the reduced amount you actually paid. The Circuit Breaker formula can still produce a positive credit even after Clause 41C, because your taxes may still exceed 10 percent of your income. Claim both if you qualify.

What happens to my home if I use the Clause 41A tax deferral?

You keep your home and continue to live there. The deferred taxes are secured as a lien on the property, and the balance — including accrued interest at 8 percent per year per MGL c.59 §5 Clause 41A (or a lower locally adopted rate) — is paid when the home is sold or transferred. The deferral does not affect your right to stay in the home, but it does reduce the equity available to your heirs.

Do I have to reapply for these programs every year?

Yes, in most cases. Clause 41C, Clause 41A, and the Senior Tax Work-Off Program all require a new application each fiscal year. The assessor’s office will usually send a reminder if you were approved the previous year, but do not rely on that — set your own reminder for early fall.