Brookline 41A Tax Deferral Calculator

1 Are you eligible for the 41A program?

Answer these six questions. The result below tells you whether 41A is likely open to you — final eligibility is always determined by the Brookline Board of Assessors.

Will you be 65 or older by July 1 of this fiscal year? Yes No

Have you lived in Massachusetts for at least 10 years? Yes No

Have you owned and lived in your Brookline home for at least 5 years? Yes No

What is your tax filing status? Single Head of household Married filing jointly

What was your gross household income last year?

Brookline's FY2026 income limits: $72,000 single · $91,000 head of household · $109,000 married filing jointly. (Indexed annually to the MA Senior Circuit Breaker.)

Is there a mortgage on the property? Yes No

A mortgage doesn't disqualify you, but your lender must give written consent for the Town's lien to take priority.

2 Find your property

Start typing your street address. We'll pull the assessed value from the FY2026 Assessors' database. loading…

Address

Don't see your property? Skip this step and enter your assessed value manually below.

Current assessed value

3 Set your assumptions

Current Brookline figures (FY2026)

Residential exemption

Residential tax rate (per $1,000)

Deferral interest rate (%)

Brookline's current 41A rate. Locked in at the rate in effect when you first enter the program.

Projection assumptions

Years to project

Assessed value growth (% / yr)

Residential exemption growth (% / yr)

Tax rate growth (% / yr)

4 Choose a deferral strategy

Defer the same percentage of your tax bill every year.

% of tax bill deferred each year
100%

0%25%50%75%100%

Pay a fixed dollar amount each year out of pocket; defer whatever the bill exceeds that. If the bill drops below your cap, you'll pay only the actual bill.

Annual cash payment

Start with a fixed cash payment that grows by a set percentage each year — e.g. tracking inflation or your fixed-income COLA.

Starting annual cash payment

Annual growth in cash payment (%)

Set the % to defer for each year individually. Useful when planning around a windfall, a change in income, etc.

5 Your projection

The deferral trade-off

Cumulative cash you'd keep in your pocket vs. interest accruing on the debt.

Annual cash you'd actually pay

Solid bars = cash out of pocket. Dashed line = full bill if you didn't defer.

Show year-by-year detail

Year	Assessed value	Residential exemption	Tax bill	% deferred	Cash paid	Deferred this year	Interest this year	Total debt	Equity	Debt / value

The 41A program caps total deferral (taxes + interest) at 50% of the property's fair cash (assessed) value. Once you hit that cap you can't defer any more — you'd start paying the full annual bill again. After a sale, death, or transfer of the property the deferred balance becomes due (with a 6-month grace period for a surviving spouse and roughly one year for heirs), and unpaid amounts then accrue at 16% per year.

6 If you want to apply

Application form: State Tax Form 97 (PDF) — filed annually with the Brookline Assessors
Deadline: April 1 (or 3 months after the actual tax bill is issued, whichever is later). Brookline typically uses December 31.
Brookline Assessors' Office: Town Hall, 333 Washington St. · (617) 730-2060 · assessors@brooklinema.gov
Brookline Tax Assistance & Deferral Programs: brooklinema.gov/1283
MA DOR plain-English guide: A Taxpayer's Guide to Local Property Tax Deferrals (PDF)
BrooklineCAN senior finance resources: brooklinecan.org

This calculator is provided for planning purposes only and is not affiliated with the Town of Brookline. The math models how a deferral would compound under your chosen assumptions; it does not constitute legal, tax, or financial advice. All eligibility determinations and account balances are made by the Brookline Board of Assessors.