Tax Deferral (Clause 41A)


  • Occupy property
  • Be 65 years of age or older
  • Be joint owner of the property with spouse, either of whom is 65 years or older or be 65 years of age or older and own property jointly or as a tenant in common with a person who is not his/her spouse
  • Reside in Massachusetts for the preceding 10 years
  • Own and occupy property in Massachusetts for 5 years, or be a surviving spouse who inherited the property and occupied the property in Massachusetts for 5 years, and otherwise qualifies

Documents Required

  • A Birth Certificate is necessary to prove age of applicant (Other acceptable forms of identification will be reviewed for acceptability)
  • Evidence of income (i.e. state and federal income tax returns)

Financial Requirements

  • Gross income cannot exceed $51,000 per year
  • Ordinary business expenses and losses may be deducted, but not personal and family expenses.

Special Notes for Clause 41A Applicants

  • A property owner may receive a Clause Exemption and also apply for Tax Deferral on all or a portion of the balance of taxes owed.
  • All taxes, including accrued interest must be paid in full when property is:
    • Sold
    • Transferred
    • Upon demise of owner
  • Taxes may be deferred annually in whole or in part
    • Interest is accrued annually.
    • CPA tax can not be deferred
  • Net total amount of deferred taxes, including interest, cannot exceed 50% of the total assessed value of the property. If the total assessed value increases in a future tax year, the amount, which may be deferred, will also increase proportionately.
    • Example: If property is assessed at $100,000 the total deferred taxes and interest cannot exceed $50,000.
  • Applicant may defer only that percentage of taxes equal to the percentage of ownership
  • All owners/mortgagees must agree to the terms of the deferral by submitting a notarized Tax Deferral and Recovery Agreement (Form 97-1).
  • A Statement of Entry into Tax Deferral and Recovery Agreement (Form 97-2/99-2) will be executed by the Assessing Department upon approval of the application and filed at the Plymouth County Registry of Deeds.

A Tax Deferral Constitutes a Lien on Applicant's Property.