Lowell, MA Property Tax Rate: Rates, Exemptions, and Abatements

Lowell’s property tax rate for fiscal year 2026 is $11.35 per $1,000 of assessed value for residential property and $22.04 per $1,000 for commercial, industrial, and personal property.¹ Both figures came down from FY2024, when the residential rate was $12.11 and the commercial rate was $23.18, though a lower rate doesn’t automatically mean a smaller bill because assessed values often rise at the same time.

How to Calculate Your Lowell Property Tax Bill

The math is simple. Divide your assessed value by 1,000, then multiply by your rate.

A home assessed at $400,000 owes about $4,540 in FY2026:

($400,000 ÷ 1,000) × $11.35 = $4,540¹

A commercial property at the same assessed value owes $8,816, roughly double, because of the higher commercial rate.

To check what the city has your property valued at, use the online parcel database hosted by Vision Government Solutions at gis.vgsi.com/lowellma/. The portal shows your assessed value and the property characteristics the city has on record. If something there is wrong — a finished basement the city doesn’t know about, incorrect square footage, condition issues — that’s worth flagging before the next billing cycle.

Why Residential and Commercial Rates Differ

Lowell uses a split tax rate, which means business properties are taxed at a higher rate than homes. The FY2026 rates were approved by the Massachusetts Department of Revenue on December 9, 2025:¹

Residential: $11.35 per $1,000 of assessed value
Commercial, industrial, and personal property: $22.04 per $1,000 of assessed value

The split shifts more of the city’s total tax burden onto commercial, industrial, and personal property so that residential bills stay lower than they would under a single uniform rate. Not every Massachusetts municipality takes this approach; Lowell has consistently chosen the split.

How Your Assessment Is Set

State law requires that all property be assessed at its full and fair cash value, meaning what it would sell for on the open market.² Values reflect conditions as of January 1 of the calendar year the fiscal year starts in, so FY2026 assessments are tied to the market as of January 1, 2025.³

The Assessor’s Department works from recent sales data and property records covering every parcel in the city. Renovations and significant changes feed into the next valuation cycle. This is mass appraisal: the system keeps values uniform across thousands of properties rather than appraising each one individually.

Why the Rate Dropped But Your Bill May Not Have

Massachusetts property taxes operate under Proposition 2½, which caps how much a city can collect. The total tax levy can’t exceed 2.5 percent of the full cash value of all taxable property, and the levy can only grow by 2.5 percent per year over the prior year’s limit, plus revenue from new construction. Anything more requires voter approval of an override.

Because of this, rising assessments can push the rate down without reducing what the city collects. The move from $12.11 in FY2024 to $11.35 in FY2026 largely reflects higher property values across the city rather than a decision to collect less revenue. If your assessed value rose by a similar percentage, your bill likely stayed close to flat; if it rose more, your bill went up even as the rate fell.

Exemptions That Reduce Your Bill

Massachusetts General Laws Chapter 59, Section 5 creates property tax exemptions for seniors, veterans, surviving spouses, and blind residents.⁴ These reduce the tax owed; they are not deferrals. Lowell offers application forms through the Assessor’s office.

Seniors

Clause 41C is the most commonly used senior exemption. It’s available to homeowners age 65 or older who have lived in Massachusetts for at least ten consecutive years, owned property in the state for at least five, and occupy the Lowell home as their primary residence. Income and asset limits apply. The base amount is set by state law, but cities can vote to increase it, so contact the Lowell Assessor’s office for the current local figures.

Veterans

Veterans with a service-connected disability rating of 10 percent or more qualify for at least a $400 annual exemption. The amount scales with the severity of the disability:⁴

Clause 22: $400 for veterans with at least a 10% disability rating, Purple Heart recipients, and certain surviving spouses
Clause 22A: $750 for loss or permanent loss of use of one hand, foot, or eye
Clause 22B: $1,250 for loss of both hands, both feet, one of each, or both eyes
Clause 22C: $1,500 for veterans who received specially adapted housing assistance
Clause 22E: $1,000 for veterans rated 100% disabled
Clause 22F: Full exemption for paraplegic veterans or those with 100% service-connected blindness

Surviving spouses of service members who died from combat-related injuries or illness qualify for a full exemption under Clause 22D if they do not remarry.⁴ All veteran exemptions require an honorable discharge and owner-occupancy as of July 1.

Surviving Spouses and Blind Residents

Unmarried surviving spouses who meet asset limits can receive either a $175 exemption or a $2,000 reduction in taxable valuation, whichever produces more savings.⁴ Legally blind residents qualify for a similar exemption under Clause 37. Occupancy and asset requirements apply to both.

Filing Deadline

Applications are available from the Lowell Assessor’s office from July 1 through April 1.⁵ The deadline is April 1 of the tax year or three months after the actual tax bills are mailed, whichever is later.⁶ “Actual” means the final bill issued after the tax rate is set, not the preliminary bills that go out earlier in the year. Miss the deadline and the assessors cannot grant the exemption, regardless of circumstances. There is no waiver.

Senior Circuit Breaker Credit

If you’re 65 or older and own or rent in Massachusetts, you may also qualify for the state’s senior circuit breaker credit, claimed on your state income tax return rather than through the city. For tax year 2025, the maximum credit is $2,820. You qualify if your property tax payments plus half your water and sewer costs exceed 10 percent of your total Massachusetts income. Income limits for 2025 are $75,000 for single filers, $94,000 for heads of household, and $112,000 for married couples filing jointly, and the home’s assessed value cannot exceed $1,298,000 as of January 1, 2025.⁷ File Schedule CB with your state return.

If You Think Your Assessment Is Too High

An abatement is different from an exemption. Exemptions reduce your bill based on who you are; abatements correct your bill based on what your property is actually worth. If the city’s records are wrong about your home’s size, condition, or features, or you believe the valuation is simply too high, an abatement is how you challenge it.

The abatement deadline is the last day you can pay the first installment of the actual tax bill without incurring interest.⁶ That window is tighter than the exemption deadline. File the application with the Assessor’s office and bring support: recent comparable sales nearby, a private appraisal, documentation of defects the assessors wouldn’t know about. Disagreement alone isn’t enough. If the assessors deny the application, you can appeal to the Massachusetts Appellate Tax Board.

When Bills Arrive and What to Pay

Lowell bills quarterly:⁸

First quarter: issued July 1, due the first business day of August
Second quarter: issued October 1, due the first business day of November
Third quarter: issued January 1, due the first business day of February
Fourth quarter: issued April 1, due the first business day of May

The first two bills are preliminary and based on the prior year’s tax. Once the new fiscal year’s rate is set, the third and fourth quarter bills reflect the actual amount owed, adjusted for what you’ve already paid. Pay online through the city’s bill-pay portal using your parcel ID (electronic check or credit card), by mail to the Tax Collector, or in person at City Hall.

Pay late and interest starts the next day at 14 percent per year, calculated from the due date.⁹¹⁰ There is no grace period. Prolonged delinquency triggers a demand for payment with a $25 fee under Chapter 60, then a tax lien (at which point interest climbs to 16 percent), and eventually foreclosure through the Massachusetts Land Court.

Other Charges and Deductions to Know About

Lowell voters adopted the Community Preservation Act in 2019, which adds a surcharge to property tax bills.¹¹ CPA funds are restricted to open space, historic preservation, recreation, and affordable housing. The surcharge appears as a separate line item on your quarterly bill. Property owners who qualify for certain exemptions (low-income seniors, for example) may be exempt from the CPA surcharge; contact the Assessor’s office for the current rate and exemption details.

On your federal return, if you itemize, Lowell property taxes are deductible as part of the state and local tax (SALT) deduction. Under the One Big Beautiful Bill Act passed in 2025, the SALT cap rose to $40,000 for tax years 2025 through 2029, up from the $10,000 cap in place since 2018. The $40,000 cap covers combined state income taxes and local property taxes. Households earning more than $500,000 face a phase-down, and those above $600,000 revert to $10,000. Only the property tax itself is deductible: charges for trash, water, or sewer on the same bill, and special assessments for improvements like sidewalks, do not count.¹² If you pay through a mortgage escrow, the deductible amount is what the servicer actually paid to the city during the tax year, not what you deposited into escrow.

1
City of Lowell. Assessors
2
General Court of Massachusetts. Massachusetts General Laws Chapter 58 Section 1A
3
City of Lowell. Assessors
4
General Court of Massachusetts. Massachusetts General Laws Chapter 59 Section 5
5
City of Lowell. Assessing Forms
6
General Court of Massachusetts. Massachusetts General Laws Chapter 59 Section 59
7
Mass.gov. Massachusetts Senior Circuit Breaker Tax Credit
8
City of Lowell. Real Estate Taxes
9
General Court of Massachusetts. Massachusetts General Laws Chapter 59 Section 57
10
City of Lowell. Frequently Asked Questions
11
City of Lowell. Community Preservation Committee
12
Internal Revenue Service. Publication 530, Tax Information for Homeowners