| Abington | Plymouth | no | yes, 1.5% surcharge (adopted 2017) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Acton | Middlesex | no | yes, 1.5% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Acushnet | Bristol | no | yes, 1.5% surcharge (adopted 2004) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Adams | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Agawam | Hampden | no | yes, 1% surcharge (adopted 2003) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Alford | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Amesbury | Essex | no | yes, 1% surcharge (adopted 2025) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Amherst | Hampshire | no | yes, 3% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Andover | Essex | no | —not found in the official source | —not found in the official source | yes | —not found in the official source |
|---|
| Aquinnah | Dukes | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Arlington | Middlesex | no | yes, 1.5% surcharge (adopted 2016) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Ashburnham | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Ashby | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Ashfield | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Ashland | Middlesex | no | yes, 3% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Athol | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Attleboro | Bristol | no | no | no CPA | no | —not found in the official source |
|---|
| Auburn | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Avon | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Ayer | Middlesex | no | yes, 3% surcharge (adopted 2004) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Barnstable | Barnstable | yes, 30% | yes, 3% surcharge (adopted 2005) | none listed | no | —not found in the official source |
|---|
| Barre | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Becket | Berkshire | no | yes, 1.5% surcharge (adopted 2009) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Bedford | Middlesex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Belchertown | Hampshire | no | yes, 1.5% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Bellingham | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Belmont | Middlesex | no | yes, 1.5% surcharge (adopted 2014) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Berkley | Bristol | no | no | no CPA | no | —not found in the official source |
|---|
| Berlin | Worcester | no | yes, 3% surcharge (adopted 2020) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Bernardston | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Beverly | Essex | no | yes, 1% surcharge (adopted 2014) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Billerica | Middlesex | no | yes, 1% surcharge (adopted 2018) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Blackstone | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Blandford | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Bolton | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Boston | Suffolk | yes, 35% (saved qualified owners up to $4,353.74 in the last fiscal year, per the city) | yes, 1% surcharge (adopted 2018) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | Clause 41C (FY2027): $1,000 plus up to $1,000 more in city relief; age 65+; gross income up to $26,687 single / $40,031 married; assets (not counting the home) up to $41,080 / $56,485. Veterans Clause 22: $423. |
|---|
| Bourne | Barnstable | no | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Boxborough | Middlesex | no | yes, 1% surcharge (adopted 2014) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Boxford | Essex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Boylston | Worcester | no | yes, 1% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Braintree | Norfolk | no | yes, 1% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Brewster | Barnstable | no | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Bridgewater | Plymouth | no | yes, 2% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Brimfield | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Brockton | Plymouth | no | no | no CPA | no | Clause 41C (FY2026): $1,000; age 65+; income under $22,663 single / $33,994 married; assets under $45,325 / $62,323. Clause 17D $234.20. Clause 22 $400; 22E $1,000. |
|---|
| Brookfield | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Brookline | Norfolk | yes, 20% | yes, 1% surcharge (adopted 2021) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Buckland | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Burlington | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Cambridge | Middlesex | yes, 30% ($510,208 off assessed value, saving $3,403, FY2026) | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | Clause 41C (FY2027, subject to City Council vote): $1,000-$2,000; age 65+; income up to $35,178 single / $52,767 married; assets up to $70,352 / $96,734. Clause 17D $430-$860. Clause 22 $400-$800. Clause 41A deferral: income up to $75,000 / $112,000. |
|---|
| Canton | Norfolk | no | yes, 1% surcharge (adopted 2013) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Carlisle | Middlesex | no | yes, 2% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Carver | Plymouth | no | yes, 3% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Charlemont | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Charlton | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Chatham | Barnstable | yes, 20% | yes, 3% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Chelmsford | Middlesex | no | yes, 1.5% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Chelsea | Suffolk | yes, 35% | yes, 1.5% surcharge (adopted 2017) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Cheshire | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Chester | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Chesterfield | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Chicopee | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Chilmark | Dukes | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Clarksburg | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Clinton | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Cohasset | Norfolk | no | yes, 1.5% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Colrain | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Concord | Middlesex | yes, 10% | yes, 1.5% surcharge (adopted 2005) | low-income and low/moderate-income senior owners; first $100,000 of residential value | yes | —not found in the official source |
|---|
| Conway | Franklin | no | yes, 3% surcharge (adopted 2004) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Cummington | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Dalton | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Danvers | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Dartmouth | Bristol | no | yes, 1.5% surcharge (adopted 2003) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Dedham | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Deerfield | Franklin | no | yes, 3% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Dennis | Barnstable | no | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Devens | —not found in the official source | no | no | no CPA | no | —not found in the official source |
|---|
| Dighton | Bristol | no | yes, 1% surcharge (adopted 2011) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Douglas | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Dover | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Dracut | Middlesex | no | yes, 2% surcharge (adopted 2002) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Dudley | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Dunstable | Middlesex | no | yes, 3% surcharge (adopted 2007) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Duxbury | Plymouth | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| East Bridgewater | Plymouth | no | no | no CPA | no | —not found in the official source |
|---|
| East Brookfield | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| East Longmeadow | Hampden | no | yes, 1% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Eastham | Barnstable | yes, 8% | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Easthampton | Hampshire | no | yes, 3% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Easton | Bristol | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Edgartown | Dukes | no | yes, 3% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Egremont | Berkshire | no | yes, 3% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Erving | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Essex | Essex | no | yes, 1.5% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Everett | Middlesex | yes, 25% | no | no CPA | no | —not found in the official source |
|---|
| Fairhaven | Bristol | no | yes, 2% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Fall River | Bristol | no | yes, 1.5% surcharge (adopted 2014) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Falmouth | Barnstable | no | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Fitchburg | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Florida | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Foxborough | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Framingham | Middlesex | no | yes, 1% surcharge (adopted 2022) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Franklin | Norfolk | no | yes, 2% surcharge (adopted 2022) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Freetown | Bristol | no | no | no CPA | no | —not found in the official source |
|---|
| Gardner | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Georgetown | Essex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Gill | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Gloucester | Essex | no | yes, 1% surcharge (adopted 2010) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Goshen | Hampshire | no | yes, 3% surcharge (adopted 2008) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Gosnold | Dukes | no | yes, 1.5% surcharge (adopted 2012) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Grafton | Worcester | no | yes, 1.5% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Granby | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Granville | Hampden | no | yes, 1.5% surcharge (adopted 2009) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Great Barrington | Berkshire | no | yes, 3% surcharge (adopted 2014) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Greenfield | Franklin | no | yes, 1% surcharge (adopted 2022) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Groton | Middlesex | no | yes, 3% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Groveland | Essex | no | yes, 3% surcharge (adopted 2005) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Hadley | Hampshire | no | yes, 3% surcharge (adopted 2005) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Halifax | Plymouth | no | no | no CPA | no | —not found in the official source |
|---|
| Hamilton | Essex | no | yes, 2% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Hampden | Hampden | no | yes, 1% surcharge (adopted 2002) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Hancock | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Hanover | Plymouth | no | yes, 3% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Hanson | Plymouth | no | yes, 1.5% surcharge (adopted 2009) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Hardwick | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Harvard | Worcester | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | yes | —not found in the official source |
|---|
| Harwich | Barnstable | no | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Hatfield | Hampshire | no | yes, 3% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Haverhill | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Hawley | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Heath | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Hingham | Plymouth | no | yes, 1.5% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Hinsdale | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Holbrook | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Holden | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Holland | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Holliston | Middlesex | no | yes, 1.5% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Holyoke | Hampden | no | yes, 1% surcharge (adopted 2025) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Hopedale | Worcester | no | yes, 1% surcharge (adopted 2021) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Hopkinton | Middlesex | no | yes, 2% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | yes | —not found in the official source |
|---|
| Hubbardston | Worcester | no | yes, 1.5% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Hudson | Middlesex | no | yes, 1% surcharge (adopted 2008) | none listed | no | —not found in the official source |
|---|
| Hull | Plymouth | no | yes, 1.5% surcharge (adopted 2018) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Huntington | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Ipswich | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Kingston | Plymouth | no | yes, 1% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Lakeville | Plymouth | no | yes, 1% surcharge (adopted 2023) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Lancaster | Worcester | no | yes, 1% surcharge (adopted 2022) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Lanesborough | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Lawrence | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Lee | Berkshire | no | yes, 1.5% surcharge (adopted 2022) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Leicester | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Lenox | Berkshire | no | yes, 3% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Leominster | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Leverett | Franklin | no | yes, 3% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Lexington | Middlesex | no | yes, 3% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Leyden | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Lincoln | Middlesex | no | yes, 3% surcharge (adopted 2005) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Littleton | Middlesex | no | yes, 1% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Longmeadow | Hampden | no | yes, 1% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Lowell | Middlesex | no | yes, 1% surcharge (adopted 2020) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | Clause 41C (FY2027): $1,000; age 65+; income up to $28,990 single / $33,453 married; assets up to $59,124 / $64,650. Clause 17E $429.78. Clause 22 $410.80. Senior work-off up to $750; veteran work-off up to $1,000. |
|---|
| Ludlow | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Lunenburg | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Lynn | Essex | no | no | no CPA | no | Clause 41C (FY2027): $1,000; age 70+; income up to $34,006 single / $41,566 married; assets up to $59,842 / $64,117. Clause 17D $218. Disabled veterans (Clause 22 series) $845. Clause 41A deferral at 5%, income up to $40,000. |
|---|
| Lynnfield | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Malden | Middlesex | yes, 35% | yes, 1% surcharge (adopted 2016) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Manchester-by-the-Sea | Essex | no | yes, 1.5% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Mansfield | Bristol | no | no | no CPA | no | —not found in the official source |
|---|
| Marblehead | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Marion | Plymouth | no | yes, 2% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Marlborough | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Marshfield | Plymouth | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Mashpee | Barnstable | yes, 20% | yes, 2% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Mattapoisett | Plymouth | no | yes, 1% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Maynard | Middlesex | no | yes, 1.5% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Medfield | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Medford | Middlesex | no | yes, 1.5% surcharge (adopted 2016) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Medway | Norfolk | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Melrose | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Mendon | Worcester | no | yes, 3% surcharge (adopted 2004) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Merrimac | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Methuen | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Middleborough | Plymouth | no | yes, 1% surcharge (adopted 2012) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Middlefield | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Middleton | Essex | no | yes, 1% surcharge (adopted 2005) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Milford | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Millbury | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Millis | Norfolk | no | yes, 1% surcharge (adopted 2008) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Millville | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Milton | Norfolk | no | yes, 1% surcharge (adopted 2021) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Monroe | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Monson | Hampden | no | yes, 3% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Montague | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Monterey | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Montgomery | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Mount Washington | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Nahant | Essex | no | yes, 3% surcharge (adopted 2005) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Nantucket | Nantucket | yes, 25% | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Natick | Middlesex | no | yes, 1% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Needham | Norfolk | no | yes, 2% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| New Ashford | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| New Bedford | Bristol | no | yes, 1.5% surcharge (adopted 2016) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| New Braintree | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| New Marlborough | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| New Salem | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Newbury | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Newburyport | Essex | no | yes, 2% surcharge (adopted 2004) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Newton | Middlesex | no | yes, 1% surcharge (adopted 2002) | none listed | no | —not found in the official source |
|---|
| Norfolk | Norfolk | no | yes, 1% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| North Adams | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| North Andover | Essex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| North Attleborough | Bristol | no | no | no CPA | no | —not found in the official source |
|---|
| North Brookfield | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| North Reading | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Northampton | Hampshire | no | yes, 3% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Northborough | Worcester | no | yes, 1.5% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Northbridge | Worcester | no | yes, 1% surcharge (adopted 2019) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Northfield | Franklin | no | yes, 0.5% surcharge (adopted 2010) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Norton | Bristol | no | no | no CPA | no | —not found in the official source |
|---|
| Norwell | Plymouth | no | yes, 3% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Norwood | Norfolk | no | yes, 1% surcharge (adopted 2018) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Oak Bluffs | Dukes | yes, 15% | yes, 3% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Oakham | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Orange | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Orleans | Barnstable | no | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Otis | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Oxford | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Palmer | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Paxton | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Peabody | Essex | no | yes, 1% surcharge (adopted 2002) | none listed | no | —not found in the official source |
|---|
| Pelham | Hampshire | no | yes, 3% surcharge (adopted 2012) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Pembroke | Plymouth | no | yes, 1% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Pepperell | Middlesex | no | yes, 1% surcharge (adopted 2023) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Peru | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Petersham | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Phillipston | Worcester | no | yes, 3% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Pittsfield | Berkshire | no | yes, 1% surcharge (adopted 2018) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Plainfield | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Plainville | Norfolk | no | yes, 1% surcharge (adopted 2020) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Plymouth | Plymouth | no | yes, 1.5% surcharge (adopted 2003) | none listed | no | —not found in the official source |
|---|
| Plympton | Plymouth | no | yes, 1.5% surcharge (adopted 2009) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Princeton | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Provincetown | Barnstable | yes, 35% | yes, 3% surcharge (adopted 2005) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Quincy | Norfolk | no | yes, 1% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | Clause 41C (FY2027): $500; age 65+; income up to $31,632.99 single / $47,449.51 married (after Social Security deduction); assets up to $63,149.42 / $86,829.75. Clause 17D $372.77. Veterans Clause 22 $845.43. |
|---|
| Randolph | Norfolk | no | yes, 2% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Raynham | Bristol | no | no | no CPA | no | —not found in the official source |
|---|
| Reading | Middlesex | no | no | no CPA | yes | —not found in the official source |
|---|
| Rehoboth | Bristol | no | yes, 1% surcharge (adopted 2010) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Revere | Suffolk | no | no | no CPA | no | —not found in the official source |
|---|
| Richmond | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Rochester | Plymouth | no | no | no CPA | no | —not found in the official source |
|---|
| Rockland | Plymouth | no | yes, 1.5% surcharge (adopted 2018) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Rockport | Essex | no | yes, 3% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Rowe | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Rowley | Essex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Royalston | Worcester | no | yes, 3% surcharge (adopted 2010) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Russell | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Rutland | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Salem | Essex | no | yes, 1% surcharge (adopted 2014) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Salisbury | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Sandisfield | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Sandwich | Barnstable | no | yes, 2% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Saugus | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Savoy | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Scituate | Plymouth | no | yes, 3% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Seekonk | Bristol | no | yes, 1.25% surcharge (adopted 2010) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Sharon | Norfolk | no | yes, 1% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Sheffield | Berkshire | no | yes, 1% surcharge (adopted 2026) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Shelburne | Franklin | no | yes, 3% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Sherborn | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Shirley | Middlesex | no | yes, 1% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Shrewsbury | Worcester | no | yes, 1% surcharge (adopted 2022) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Shutesbury | Franklin | no | yes, 1.5% surcharge (adopted 2009) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Somerset | Bristol | no | yes, 1% surcharge (adopted 2014) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Somerville | Middlesex | yes, 35% | yes, 3% surcharge (adopted 2014) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| South Hadley | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Southampton | Hampshire | no | yes, 3% surcharge (adopted 2002) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Southborough | Worcester | no | yes, 1% surcharge (adopted 2004) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Southbridge | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Southwick | Hampden | no | yes, 3% surcharge (adopted 2004) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Spencer | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Springfield | Hampden | no | yes, 1.5% surcharge (adopted 2018) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | New Elderly and Disabled Taxation Aid Fund grant (FY2027): owners 65+ or disabled, income and assets each under $45,000 single / $60,000 married; apply by November 13, 2026. Clause 41C amounts not posted. |
|---|
| Sterling | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Stockbridge | Berkshire | no | yes, 3% surcharge (adopted 2003) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Stoneham | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Stoughton | Norfolk | no | yes, 1.5% surcharge (adopted 2009) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Stow | Middlesex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Sturbridge | Worcester | no | yes, 3% surcharge (adopted 2002) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Sudbury | Middlesex | no | yes, 3% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | yes | —not found in the official source |
|---|
| Sunderland | Franklin | no | yes, 3% surcharge (adopted 2012) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Sutton | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Swampscott | Essex | no | yes, 1.5% surcharge (adopted 2025) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Swansea | Bristol | no | yes, 1.5% surcharge (adopted 2010) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Taunton | Bristol | no | no | no CPA | no | —not found in the official source |
|---|
| Templeton | Worcester | no | yes, 3% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Tewksbury | Middlesex | no | yes, 1.5% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Tisbury | Dukes | yes, 22% | yes, 3% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Tolland | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Topsfield | Essex | no | no | no CPA | no | —not found in the official source |
|---|
| Townsend | Middlesex | no | yes, 1% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Truro | Barnstable | yes, 35% | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Tyngsborough | Middlesex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Tyringham | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Upton | Worcester | no | yes, 3% surcharge (adopted 2004) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Uxbridge | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Wakefield | Middlesex | no | no | no CPA | yes | —not found in the official source |
|---|
| Wales | Hampden | no | no | no CPA | no | —not found in the official source |
|---|
| Walpole | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Waltham | Middlesex | yes, 35% | yes, 2% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Ware | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Wareham | Plymouth | no | yes, 3% surcharge (adopted 2003) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Warren | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Warwick | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Washington | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Watertown | Middlesex | yes, 35% | yes, 2% surcharge (adopted 2018) | low-income and low/moderate-income senior owners | no | —not found in the official source |
|---|
| Wayland | Middlesex | no | yes, 1.5% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Webster | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Wellesley | Norfolk | no | yes, 1% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Wellfleet | Barnstable | yes, 35% | yes, 3% surcharge (adopted 2006) | none listed | no | —not found in the official source |
|---|
| Wendell | Franklin | no | no | no CPA | no | —not found in the official source |
|---|
| Wenham | Essex | no | yes, 3% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| West Boylston | Worcester | no | yes, 2% surcharge (adopted 2008) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| West Bridgewater | Plymouth | no | yes, 1% surcharge (adopted 2009) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| West Brookfield | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| West Newbury | Essex | no | yes, 3% surcharge (adopted 2007) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| West Springfield | Hampden | no | yes, 1% surcharge (adopted 2010) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| West Stockbridge | Berkshire | no | yes, 2% surcharge (adopted 2021) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| West Tisbury | Dukes | yes, 30% | yes, 3% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Westborough | Worcester | no | yes, 0.5% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Westfield | Hampden | no | yes, 1% surcharge (adopted 2004) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Westford | Middlesex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Westhampton | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Westminster | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Weston | Middlesex | no | yes, 3% surcharge (adopted 2002) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Westport | Bristol | no | yes, 2% surcharge (adopted 2003) | none listed | no | —not found in the official source |
|---|
| Westwood | Norfolk | no | no | no CPA | no | —not found in the official source |
|---|
| Weymouth | Norfolk | no | yes, 1% surcharge (adopted 2006) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Whately | Franklin | no | yes, 3% surcharge (adopted 2010) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Whitman | Plymouth | no | yes, 1% surcharge (adopted 2022) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Wilbraham | Hampden | no | yes, 1.5% surcharge (adopted 2005) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Williamsburg | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Williamstown | Berkshire | no | yes, 2% surcharge (adopted 2003) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | —not found in the official source |
|---|
| Wilmington | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Winchendon | Worcester | no | no | no CPA | no | —not found in the official source |
|---|
| Winchester | Middlesex | no | yes, 1.5% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | yes | —not found in the official source |
|---|
| Windsor | Berkshire | no | no | no CPA | no | —not found in the official source |
|---|
| Winthrop | Suffolk | no | no | no CPA | no | —not found in the official source |
|---|
| Woburn | Middlesex | no | no | no CPA | no | —not found in the official source |
|---|
| Worcester | Worcester | no | yes, 1.5% surcharge (adopted 2024) | low-income and low/moderate-income senior owners; first $100,000 of residential value | no | Clause 41C (FY2027): gross income up to $33,034.61 single / $49,552.52 married (after a Social Security deduction of $6,147 / $9,221); assets up to $51,661 / $71,042.14. Clause 41A deferral at 4% interest for owners 65+ with income up to $58,000. |
|---|
| Worthington | Hampshire | no | no | no CPA | no | —not found in the official source |
|---|
| Wrentham | Norfolk | no | yes, 1% surcharge (adopted 2018) | first $100,000 of residential value | no | —not found in the official source |
|---|
| Yarmouth | Barnstable | no | yes, 3% surcharge (adopted 2002) | first $100,000 of residential value | no | —not found in the official source |
|---|