Property tax relief for senior citizens in Massachusetts has never been better. In early October, Governor Maura Healey signed into law a wide-ranging tax relief bill, including a provision more than doubling the refundable property tax credit known as the “Senior Circuit Breaker Credit,” which enables lower-income Massachusetts residents age 65 and over to file for a maximum tax credit for 2023 of $2,590. The actual credit you get as a homeowner, for example, is equal to the amount of your property tax payment that exceeds 10% of your total income, up to the maximum credit.

To qualify for the credit, you must be a Massachusetts resident or part-year resident. You must be 65 or older by Dec. 31 of the tax year. You must file a Schedule CB with your state tax form. You must own, or rent, residential property in Massachusetts as your primary residence. Your total Massachusetts income cannot exceed $69,000 for a single individual non-head of household; $86,000 for a head of household; $103,000 for married couples filing a joint return.

For a homeowner, your Massachusetts property tax payments, together with half of your water and sewer expenses, must exceed 10% of your total Massachusetts income for the tax year. For a renter, 25% of your annual Massachusetts rent must exceed 10% of your total Massachusetts income. The assessed valuation of your home as of January 1, 2023, before any residential exemptions, but after any abatements, cannot exceed $1,025,000, including the value of 1 acre of your land.

If your home is owned by a trust, and you or your spouse is a trustee, then you will qualify as a homeowner. But if you or your spouse are not trustees, you will be considered a renter. If your home is owned by an irrevocable trust, renter rules will apply, even if you are a trustee. If you have a Section 8 voucher, or live in a government housing authority unit, you will not qualify for the Circuit Breaker. Fees you pay to an assisted living or nursing facility may qualify as rent, but only if the facility pays real estate taxes, and if you have a landlord-tenant contractual agreement.

If all these details make your head spin, you can get free local counseling services to help you file for the Circuit Breaker Credit. According to Rebecca Bannasch, Community Action Pioneer Valley’s Money Matters Coordinator, the Volunteer Income Tax Assistance (VITA) program provides in-person tax preparation using IRS-certified volunteers.

Seniors can schedule an appointment starting in January by calling 413-376-1136. In addition, for free financial counseling year-round to residents in Hampshire County, Franklin County, and the North Quabbin, call 413-376-1179, or visit their website.

“If you missed the Circuit Breaker in the past,” Bannasch explains, “you can file returns for 3 previous years to get the money you didn’t claim (for 2023, 2022 and 2021 tax returns.)” A 3-year filing can bring you up to $4,490 in state rebates — even if you didn’t pay that much in state taxes.

I wrote about this Circuit-Breaker Credit in my column last May. A $1,200 credit has been available since 2001, and many seniors have used it over the past two decades to help afford their property taxes and avoid tax title foreclosures. Based on state Department of Revenue data, in 2001, a total of 347 seniors in Franklin County claimed the circuit breaker. Preliminary data for 2021 shows the total number of successful applicants jumped to 1,675 seniors. The dollar amount of claims processed under the credit in Franklin County has grown from $133,611 in 2001, to $1.54 million in 2021 — an 11.5-fold increase in credits claimed.

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Our local communities don’t have to process any of this tax relief, because the credit is claimed on your state taxes, and the check comes to you directly from the state. state. An overview of further eligibility and application rules provides more details, which your VITA volunteer will review.

Twenty-five percent of the population in Franklin County is age 65 and over, which is about 1.4 times the rate in Massachusetts. That’s roughly 17,652 seniors. Around 9.5% of these seniors have claimed the Circuit Breaker. We know there are additional elders in every community who could take advantage of the Circuit Breaker. This fully refundable tax credit could make all the difference for seniors trying to afford aging-in-place in their home.

Al Norman is an activist and author who worked for more than three decades in the elder home care field in Massachusetts. He also served as the Assistant Director of Franklin Community Action Corporation, and Executive Director of Franklin County Home Care (LifePath). His Pushback Column appears every third Wednesday in the Recorder.