Real Estate Tax Deferrals and Tax Exemptions

TAX DEFERRALS (Age 65 or older – CLAUSE 41A)

 A tax deferral will not forgive a tax obligation however it will reduce the amount currently due.  Taxpayer can choose what dollar amount  or percentage of the taxes they wish to defer (up to 100% per fiscal year)

  • A lien is placed on the property to ensure future payment of deferred amount of taxes plus 1% interest. 
  • Repayment required when the sale of the property occurs or upon the death of the applicant.
  • Deferrals may be applied for annually 
  • The accumulation total of taxes deferred cannot exceed 50% of the full value of property.
  • Deferrals can also be combined with any of the other exemptions listed below

Tax Deferral (CLAUSE 41A) DLS Information and Qualifications
Deferral Application Form
Deferral Recovery Agreement 

 REAL ESTATE TAX EXEMPTIONS

A real estate tax exemption creates a reduction in real estate taxes due for the current fiscal year and is available to specific qualified residents.  Each type of exemption has different qualifications and has a different application form.

  • To receive an exemption every year, you must apply every year.
  • Please see the list below to decide which you are best qualified for and benefits you the most.  
  • Some (but not all) exemptions can be combined. Please contact the Assessor's Office to discuss
  • Deferrals can also be combined with any of the exemptions listed below

The qualifying date for exemptions is July 1, 2025  (This is the first day of Fiscal Year 2026 and the first day we start accepting applications).

      • Applications received and approved prior to 3rd quarter billing (November 2025) will see the exemption split and credited to 3rd and 4th quarter bills.  
      • The final DEADLINE to file an application is April 1, 2026.  Applications MUST be filed ANNUALLY, per the Dept. of Revenue.
      • The information an applicant may be requested to furnish includes, but not limited to: Birth certificates, evidence of domicile & occupancy, income tax returns and bank statements 
      • If your property is being held in a trust, you must submit the full trust documents showing you are a trustee and a beneficiary

CPA Tax Exemption 

  • Available to those age 60 or older and meets requirements.
  • Can be applied for in addition to any of the of the other exemptions listed below.

More CPA Information and Qualifications
CPA Application Form 

Elderly (Over 70 years of age), Surviving Spouse or Minor Child – (CLAUSE 17D)

1st Year = $175.00       

2nd Year = Up to $350 thereafter 

More Clause 17D Information and Qualifications
Clause 17D Application Form

Senior Exemption (Age 65+) with yearly Cost of Living Adjustment – (CLAUSE 41D) 

1st Year = $500.00      

2nd Year = Up to $1,000 thereafter

More Clause 41D Information, Qualifications
Clause 41D Application Form

Blind Persons Exemption – (CLAUSE 37A)

1st Year = $500.00      

2nd Year = Up to $1,000 thereafter

More Clause 37A Information and Qualifications 
Clause 37A Application Form

VETERAN's Exemptions (Clauses 22, 22A, 22B, 22C, 22D, 22E, 22F)

Each of the above Clauses have varying Qualifications and varying dollar amounts 

More VETERAN Information and Qualifications
VETERAN Application Form

For questions or more information:
Email Us:        Assessor@LittletonMA.org
Call Us:           978-540-2410