Somerville’s clause 41C elderly exemption comes with two money tests, and both are fixed in dollars: gross income for 2025 cannot be more than $28,378 for a single owner or $42,564 for a married one, and assets cannot top $56,753 single or $78,048 married. Homeowners who clear both, and who are 65 or older on July 1, 2026, get an exemption of at least $1,000 off the real estate tax bill for fiscal year 2027, plus a 25 percent discount on the water bill.
The application has to be filed with the Somerville Board of Assessors by Thursday, April 1, 2027, at 7:30 pm. Because the city describes the tax reduction as “at least” $1,000 rather than a flat $1,000, the dollar amount on an individual bill can be higher than the floor, and the city’s instructions do not publish a formula.
Where do the $28,378 and $56,753 lines fall for a Somerville household?
The income line is the one most likely to decide a case. The assessors’ instructions say gross income of 2025 “cannot be more than $28,378 (single), $42,564 (married).” The married limit is $14,186 higher than the single one. Gross means the full amount before deductions, so Social Security, pension payments and rental income all count toward the total, not just wages.
The asset line is separate and applies to what the household owns as of July 1, 2026. The instructions put it at no more than $56,753 for a single applicant and $78,048 for a married couple, a gap of $21,295. The instructions ask for recent checking account statements, savings balances, and the value of IRAs, certificates of deposit, stocks and annuities as of that date.
A household can pass one test and fail the other. A single owner with $25,000 of income but $60,000 in savings and retirement accounts is over the asset cap, and the application does not trade one test off against the other.
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Who clears the age, residency and ownership tests?
Age is measured on a fixed date. An applicant must be 65 or older on July 1, 2026, so a homeowner who turns 65 later in the year does not qualify for this round. First-time applicants are told to attach a copy of a birth certificate as proof.
Two time-in-place rules sit next to the age test. The instructions say an applicant needs to have lived in Massachusetts for at least 10 years, and to have owned and occupied the home for 5 years before July 1, 2026. The application form itself words the ownership period differently, with a longer figure and a shorter local-option alternative, so an owner close to the line is better off confirming the period with the assessors than relying on the cover letter alone.
The exemption attaches to the home the applicant owns and lives in, which is why the instructions ask about both ownership and occupancy rather than only residence. The age, residency and ownership tests all run to the same July 1, 2026 date, so an applicant’s 2025 income is the only figure measured over a different period.
What does “at least $1,000” off the tax bill plus 25 percent off water actually mean?
The tax benefit is stated as “an exemption of at least $1,000 on RE taxes,” where RE stands for real estate. That wording sets a floor. It does not promise exactly $1,000 to every approved applicant, and the instructions give no ceiling and no calculation that would let an owner predict a higher figure. The amount an individual household receives is set when the Board of Assessors acts on the application.
The water benefit is a different kind of number. The instructions describe it as “a 25 percent discount on your water bill,” a percentage rather than a dollar amount, so its value depends on how much water the household uses. For an owner with a small household and a modest bill, the water discount will be small next to the tax exemption.
The two benefits come out of one application. There is no separate water form described in the instructions, and no second deadline.
What goes in the filing packet before April 1?
The Somerville 41C instructions for fiscal year 2027 list the paperwork. For income, the city asks for a copy of the 2025 federal and state income tax return, including schedules. It also asks for the new Social Security benefit letter, pension statements, and a record of any rental or other income.
For assets, the packet needs the July 1, 2026 snapshot: checking statements, savings balances, and the value of retirement accounts, certificates of deposit, stocks and annuities. Statements dated July 1, 2026 are the ones the city asks for, so any account without a statement from that date needs one pulled.
Applications go to the Board of Assessors at 93 Highland Avenue, Somerville, MA 02143. Questions go to assessing@somervillema.gov or (617) 625-6600, extension 3100.
The deadline is firm on its face, down to the hour. The instructions give 7:30 pm on April 1, 2027, and an application that arrives afterward is outside the stated window. Filing earlier leaves time to correct a missing statement before the cutoff.
Is the 41C packet ready before April 1?
An owner who misses the April 1 deadline or sends an incomplete packet loses at least $1,000 of exemption and the 25 percent water discount for the fiscal year, and the income and asset caps leave little room for a missed statement.
The Senior Property Tax & Home-Cost Relief Kit is a 64-page guide that covers the 5 kinds of property-tax relief and ends with an application log and renewal calendar, so a filing date like this one does not slip. Part 2 reads a tax bill line by line, which helps in checking what an exemption changed.
Log the April 1 filing and its renewal in the property-tax relief kit’s calendar →
This article was produced with AI assistance and edited for accuracy against the sources linked above.
David M. Keller is a finance writer based in Columbus, Ohio, covering personal finance and consumer-focused economic topics. He earned his degree in journalism from Ohio University and began his career reporting on local business and economic trends for a regional media outlet. Since then, he has contributed to a variety of online publications, focusing on clear, practical coverage of topics such as cost of living, debt, and everyday financial decision-making.
