Property Taxes in Massachusetts

Effective Rate

Massachusetts' average effective property tax rate for 2026 is approximately 1.00%-1.15% of assessed home value (Tax Foundation cites ~1.00% for owner-occupied housing; other aggregators cite 1.12%-1.15%), compared to the ~0.99% national average - meaning Massachusetts homeowners pay slightly to moderately more than the typical U.S. household as a share of home value. There is wide regional variation: Hampden County has the state's highest effective rate at 1.57%, while Dukes County (Martha's Vineyard) has the lowest at just 0.50%, since high property values in eastern/island Massachusetts keep effective rates low even though dollar tax bills there are high. Massachusetts' overall tax system ranks 43rd of 50 on the Tax Foundation's 2026 State Tax Competitiveness Index, partly due to property tax burden.

Example: The FY2026 statewide average single-family property tax bill in Massachusetts is $6,829 (Mass. Department of Revenue, Division of Local Services). By county, Suffolk County (Boston) has the highest median bill at $7,906 and Norfolk County the second-highest at $7,296, while Berkshire County has the lowest median bill at $4,157 - showing how eastern Massachusetts communities near Boston carry far heavier dollar tax bills than western Massachusetts. A separate estimate puts the average single-family tax bill at $7,847 using an average residential rate of $12.18 per $1,000 of assessed value.

Exemptions

Residential Exemption (owner-occupied, municipal option under M.G.L. c. 59, section 5C)

Amount: Boston: up to $4,353.74 off the tax bill (FY2026); Cambridge: ~$3,080; Somerville: ~$3,655; Brookline: $354,974 deducted from assessed value

Not statewide - only about 20 Massachusetts municipalities (mostly Boston-area cities with a high rental/non-owner-occupied share) offer this local-option exemption, which shifts tax burden toward landlords, investors, and second-home owners. Massachusetts has no general homestead property-tax exemption like Texas or Florida.

Clause 41C Elderly (Senior) Exemption

Amount: $500 to $1,000 for FY2026, varying by municipality (Boston offers $1,000)

Available to homeowners 65 (70 in some towns) or older who meet local income and asset limits; exact amount and thresholds are set locally within state-allowed ranges, so applicants should confirm with their town/city assessor.

Clause 17D Veteran/Senior Exemption

Amount: $398 to $796 for FY2026, varying by municipality

A smaller fallback exemption for seniors 70+ who don't meet Clause 41C income requirements; separate, often larger exemptions exist for disabled veterans (Clause 22 and variants) with amounts scaling by disability rating.

Massachusetts' "Declaration of Homestead" (creditor protection, raised from $500,000 to $1,000,000 in August 2024) is a completely different program from a property-tax exemption - Massachusetts has no broad homestead property-tax exemption. Relief instead comes through narrower income/age/disability-qualified exemptions (41C, 17D, veterans' clauses) and the local-option residential exemption available in only about 20 cities/towns, so homeowners should verify exact dollar amounts and eligibility with their specific municipal assessor's office since figures vary town by town.

Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.

Related Resources

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