It is winter in New England. Snow swirls around us. The days are short and the temperature brings a chill to our little town. At the General Store, patrons huddle over steaming cups of coffee and trade gossip. And as always, one of the tried and true topics of discussion is taxes.
Real property taxes can pose a burden for seniors, many of whom live on fixed incomes with little disposable income. Fortunately there are a number of programs, both at the state and town levels, that exempt eligible seniors from payment of some or all of their taxes.
Other programs allow tax payments to be deferred. For some seniors these programs are a well-kept secret. Eligibility for these programs varies based on income, assets, veteran status, disability, and age. Following is a brief description of some of the programs granting seniors exemptions or deferrals from tax payments.
Seniors with low income and asset limits can qualify for a $1,000 tax exemption if:
- Age 65 or older as of July 1
- Homeowner in Massachusetts for five years or more
- Residence in Massachusetts for at least 10 years
- Income no greater than $31,450/single or $46,282/couple
- Assets no greater than $55,094/single or $75,340/couple
Seniors and surviving spouses can qualify for a $244 tax exemption if:
- Age 70 or older (no age limits for surviving spouses)
- Homeowner for at least five years
- Assets no greater than $57,500 (excluding value of home, car, cemetery plots, and personal effects)
Seniors can defer some or all taxes if:
- Age 65 or older by July 1 of tax year
- Owner of home for 5 years
- Resident of Massachusetts for at least 10 years
- Income no greater than $40,000
Two percent interest will be charged on the deferred amount. A lien is placed on the property and comes due when the senior dies or sells the home.
Seniors can work off tax obligation if:
- Age 60 or older as of July 1 of tax year
- Owner of the property
Maximum permitted work-off is 125 hours, up to $1,000 annually. A proxy can work for a physically disabled individual.
Seniors can access Elderly and Disabled Taxation Fund if:
- Age 65 or older as of July 1 of tax year
- Owner of home and Harvard resident
- Income no greater than $35,000/single or $45,000/couple
Assets and unusual circumstances will be considered. The amount of the exemption is determined by Harvard’s Tax Aid Committee. Applications are due by May 15.
If you or a family member could benefit from one of these tax programs, you may want to contact the town assessor’s office for information on how to apply. And there are a host of other tax exemptions available to veterans, blind persons, and minor children of deceased parents. Information on Harvard’s and other programs to help ease seniors’ tax burdens can be obtained from the Council on Aging. Most of the programs have time limits for application, so it is important to file your application in a timely manner. Most applications for senior program exemptions are due Dec. 15 or three months after tax bills are mailed. There is an appeal process for the programs if your application is denied.
For more information on senior tax programs, contact Jared Aponte in the Harvard assessors office at 978-456-4100 x315. You can also reach him via the town website: Harvard.ma.us/Pages/HarvardMA_assessor/index.
For more information on the Tax Work-Off Program or the Elderly and Disabled Tax Fund, contact Debbie Thompson at the Harvard Council on Aging at 978-456-4120.
Deb Thomson is an elder law attorney and co-chairwoman of the Harvard Council on Aging.
