Somerville, MA Property Tax Rate: Exemptions, Deferral, Abatement

Somerville’s FY2026 residential property tax rate is $10.98 per $1,000 of assessed value, and the commercial, industrial, and personal property rate is $18.94 per $1,000.¹ If you own and live in your Somerville home as your primary residence, the residential exemption cuts your taxable value by 35% of the citywide average residential assessment, which usually saves thousands of dollars a year.

FY2026 Rates

Somerville sets two rates each year. For FY2026, the residential rate rose from $10.91 to $10.98 per $1,000, and the commercial rate moved from $18.92 to $18.94.¹ The City Council votes on the rates and the Massachusetts Department of Revenue certifies them before they take effect. They apply to all property in the city for the fiscal year running from July 1 through June 30.

How Your Bill Is Calculated

Every property is assigned an assessed value meant to reflect its market price. Massachusetts law requires assessors to determine a “fair cash valuation” for all taxable real and personal property.² FY2026 assessments reflect market conditions as of January 1, 2025.³

To get your annual tax, divide the assessed value by 1,000 and multiply by the rate. A home assessed at $900,000 with no exemption owes about $9,882 for the year. With the residential exemption subtracting roughly $350,000 from the taxable value first, the taxable base drops to $550,000 and the bill falls to about $6,039.¹ The actual exemption amount changes each year with property values and appears on your tax bill.

The Residential Exemption for Owner-Occupants

The residential exemption is the single largest tax break available to Somerville homeowners. The city calculates it by taking 35% of the average assessed value of all residential parcels, then subtracting that fixed dollar amount from the assessed value of each qualifying home before the rate is applied.¹

To qualify, you must have owned and occupied the property as your primary residence as of January 1 of the preceding year.⁴ Applications are due to the Assessing Department by 4:30 p.m. on April 1.³

You will need to submit the front page of your state income tax return (not your federal return) plus at least one additional document showing your name at the Somerville address and covering the January 1 date: a vehicle registration, phone bill, utility bill, or bank statement.⁵ If you own any other residential real estate anywhere, include the most recent tax bill for that property. The application form is available on the city’s website or at the Assessing office.

One thing worth knowing: the exemption shifts the tax burden rather than eliminating it. Non-owner-occupied properties, rentals, and higher-value homes absorb the cost. If your home is well above the citywide average, the savings are smaller as a share of your total bill.

Other Exemptions and the Senior Deferral

Somerville offers several targeted programs with the same April 1 deadline.³ The main FY2026 options:⁶

Elderly (Clause 41C): $1,000 exemption plus a 25% water bill discount. Age 65+ as of July 1, 2025, five years of ownership and occupancy, income under $27,632 (single) or $41,445 (married), with asset limits.
Elderly (Clause 17D): $344 exemption plus a 25% water bill discount. Age 70+ as of July 1, 2025, five years of ownership and occupancy, income under $78,970.
Veterans (Clauses 22A–22F): Exemptions from $400 for a 10% service-connected disability or Purple Heart up to a 100% exemption for certain severe service-connected conditions or the surviving spouse of a veteran who died from service-related causes.
Blind (Clause 37A): $500 exemption with a yearly blind certificate.
Surviving Spouse of Police or Firefighter (Clause 42): 100% exemption if the officer or firefighter was killed in the line of duty and the surviving spouse has not remarried.
Senior Work-Off (5K): Up to $1,500 credit for residents 60 or older who volunteer through the Council on Aging.

The tax deferral program under Clause 41A works differently. It postpones your bill rather than reducing it. Qualifying homeowners 65 or older with gross income under $86,000 can defer up to 100% of their property taxes. Interest accrues at 2.5% per year, the deferred amount becomes a lien on the property, and payment comes due when the property is sold or transferred.⁶ For seniors on a fixed income planning to stay in their home, it can be a practical way to avoid falling behind on quarterly bills.

If You Think Your Assessment Is Too High

You can challenge your assessed value by filing an abatement application with the Board of Assessors. For FY2026, the deadline is February 2, 2026, at 4:30 p.m., which is also the third-quarter payment due date.³ Miss it and you wait until next fiscal year.

Use the Department of Revenue’s official abatement form; Somerville may also accept its own version, so check with the Assessing office.⁷ Strong applications include recent sales data from comparable homes in your neighborhood, evidence of defects or conditions that reduce market value, and documentation of errors in the assessor’s records such as wrong square footage or incorrect room count. A signed application must reach the assessor’s office by the deadline; if you mail it, make sure the postmark is on time.

When and How to Pay

Somerville bills quarterly, with payments due August 1, November 1, February 1, and May 1. When a due date falls on a weekend or holiday, it shifts to the next business day. The first two bills are preliminary estimates based on the prior year’s tax; the third and fourth quarters reflect the actual FY2026 rates and assessments.

You can pay through the city’s online portal, by mailing a check to the lockbox address printed on the bill, or in person at the Treasury window in City Hall during business hours.⁸

If you have a mortgage, your lender probably pays the city directly from an escrow account funded by part of each monthly payment. The lender runs an annual escrow analysis and adjusts your monthly amount as your tax bill changes. Confirm the payments are actually being made on time, because you remain responsible for any unpaid taxes.

What Happens If You Pay Late

Unpaid balances accrue interest at 14% per year from the original due date.⁹ That rate is set by state law. A $3,000 quarterly bill six months late runs about $210 in interest.

If the bill stays unpaid for 30 days, the city can issue a formal demand. If you don’t pay within 14 days of that demand, the city can record a tax taking at the Registry of Deeds, giving the municipality a legal claim on your property.¹⁰ After a taking, interest on the outstanding balance accrues at 8% per year. Typically six to twelve months later the city can file a foreclosure complaint in Land Court, and a foreclosure judgment means losing the property if the full amount owed is not paid.

You have the right to redeem the property at any point before a final foreclosure judgment by paying everything owed, and the court may allow a payment plan in hardship cases. The process moves forward whether or not you respond, so ignoring a tax demand is one of the most expensive mistakes a Somerville homeowner can make.

1
City of Somerville. FY2026 Property Tax Update
2
General Court of Massachusetts. Massachusetts General Laws Part I, Title IX, Chapter 59, Section 38
3
City of Somerville. Assessing
4
City of Somerville. Residential Exemption Information
5
City of Somerville. Residential Exemption Application Instructions
6
City of Somerville. Exemption and Other Tax Relief Overview for FY 2026
7
Secretary of the Commonwealth of Massachusetts. Property Tax Information
8
City of Somerville. Pay Bills Online, by Mail, or in Person
9
General Court of Massachusetts. Massachusetts General Laws Part I, Title IX, Chapter 59, Section 57
10
Mass.gov. The Tax Lien Foreclosure Process