Dave RogersRogers

The Senior Circuit Breaker Tax Credit provides an opportunity for many residents 65 and older to save money on their income taxes, State Rep. Dave Rogers is reminding Arlingtonians.

This tax credit is designed to lessen the burden of property taxes and certain utility bills for eligible older adults. Like an electrical circuit breaker, the credit is “triggered” when property taxes paid, along with half of water and sewer bills, exceed 10 percent of an individual's income. As part of the tax relief bill passed by the Legislature in September, the Senior Circuit Breaker Tax Credit is doubled for tax year 2023, to a maximum amount of $2,590.

Massachusetts residents 65 or older may qualify. Additionally, renters may be eligible if 25 percent of their annual rent surpasses the same 10 percent income threshold. Certain individuals -- including non-residents, married persons not filing jointly and those who receive federal or state rent subsidies directly -- may not qualify for the tax credit. Check the eligibility requirements at mass.gov/info-details/Massachusetts-senior-circuit-breaker-tax-credit.

To claim the Circuit Breaker Tax Credit, filers must submit a completed Schedule CB with their 2023 state income tax return. Even if no taxes are owed, it's essential for qualifying seniors to file a return and claim the refund. Eligible seniors must still pay property taxes to their local communities. However, if the credit surpasses the taxes owed, the state will refund the difference.

As tax filing season begins, Rogers urges eligible seniors to take advantage of this opportunity to save money and alleviate financial burdens -- and to spread the word.

In addition to the Senior Circuit Breaker Credit, the tax relief law expanded the Earned Income Tax Credit and the Child and Family Tax Credit, making it the most generous in the country. The law also increased the cap on rental deductions from $3,000 to $4,000.

For more information about eligibility requirements, filing procedures, and additional tax-saving opportunities, seniors are encouraged to visit the Massachusetts Department of Revenue website or consult with a tax professional.

Rep. Rogers is one of two state representatives for Arlington. He serves the 24th Middlesex district, which also includes Belmont and part of Cambridge. 

Residents may contact his office with questions by email any time at This email address is being protected from spambots. You need JavaScript enabled to view it..

 Feb. 16, 2024: Rep. Rogers's February office hours concluded

This news announcement was published Saturday, Feb. 24, 2024, based on information from the office of state Rep. Dave Rogers.