According to the State of Massachusetts the requirements are:
- "You must be a Massachusetts resident or part-year resident.
You must be 65 or older by December 31 of the tax year.
You must file a Schedule CB with your Massachusetts personal income tax return.
You must own or rent residential property in Massachusetts and occupy it as your primary residence.
For tax year 2024, your total Massachusetts income doesn't exceed:
$72,000 for a single individual who is not the head of a household.
$91,000 for a head of household.
$109,000 for married couples filing a joint return.
If you are a homeowner, your Massachusetts property tax payments, together with half of your water and sewer expense, must exceed 10% of your total Massachusetts income for the tax year.
If you are a renter, 25% of your annual Massachusetts rent must exceed 10% of your total Massachusetts income for the tax year.
The assessed valuation of the homeowner's personal residence as of January 1, 2024, before residential exemptions but after abatements, cannot exceed $1,172,000.
The Schedule CB must be completed within 3 years from the last day for filing the return, without regard to any extension of time to file."
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