Boston, MA Residential Exemption: Who Qualifies, Deadline

Boston, Massachusetts sets part of its own homestead-type relief, so the rules here differ from the rest of Suffolk County. Summarized from the city's official pages.

City-set rule

Boston grants a residential exemption that removes a fixed portion of your assessed value from taxation if you own the home and live in it as your principal residence. It is applied to the third-quarter bill issued in late December.

Recent amount

The city says the exemption saved qualified homeowners up to $4,353.74 last fiscal year.

Who qualifies

Own and occupy the property as your principal residence. Under a recent home rule petition, owners who recorded a deed at the Suffolk County Registry of Deeds and moved in between January 1 and June 30, 2026 may also qualify for FY2027. One parcel per person; your Social Security number is used only to confirm a Massachusetts tax return filed from the address.

Deadline

If the credit is not on your third-quarter bill, apply by April 1, 2027 for FY2027 (or three months after third-quarter bills are mailed, if later). Download the application through Boston Property Lookup and return it to Assessing, Room 301, 1 City Hall Square, Boston, MA 02201.

Also offered

Personal exemptions for elderly, blind, veteran, surviving spouse and National Guard owners, plus tax deferral, share the April 1 deadline (City of Boston Assessing calendar).

City of Boston Assessing Department ↗

Figures source: official city document ↗

Suffolk County filing page · All Massachusetts relief · Estimate your savings. Last checked Nov 13, 2026.