NORTH READING — Applications are now available for the town’s 2025-2026 Senior Citizen Property Tax Work-Off Program.
Applications will be accepted until the program has reached capacity for the upcoming program year, which runs from October 6, 2025, to October 2, 2026. For priority consideration, seniors should submit their applications by September 15.
The Senior Citizen Tax Work-Off Program is open to senior citizens (60 years of age and older) who own property in and pay real estate taxes to the town of North Reading. Participants may complete up to 133.3 hours of service in the program year. A maximum $2,000 property tax credit—minus any required withholdings—will be applied to the participant’s real estate tax bill in the following fiscal year, not toward the current year’s property tax bill.
PROGRAM REQUIREMENTS
Participants must work the required 133.3 hours of service to receive the total tax credit of $2,000. Working less than 133.3 hours results in a pro-rated tax credit based on the number of hours worked at a rate of $15/hour (the state minimum wage).
Hours worked may be shared with another family member if they have jointly been accepted into the program. The town of North Reading may place the participant in more than one job to fulfill the total hours, based on the needs of the town.
ELIGIBILITY CRITERIA
Age: Applicants must be 60 years of age as of the annual
eligibility date.
Ownership and Residency: Applicants must be a resident of the town of North Reading and must own (as the assessed owner of record) and occupy (as their domicile, the property for which abatement is sought) the property.
If the property for which abatement is sought is owned by a trust, the applicant must have legal title (i.e., be one of the trustees) on the applicable January 1 assessment date, or at the time the work is performed.
Applicants may qualify for and receive any or all of the following that affect their property tax bill: participation in Senior Work-Off Program, a Tax Deferral, and a Statutory Exemption.
Co-owners of a property may both participate in the program, but the total abatement may not exceed the maximum amount of a possible abatement per property available through this program for the year.
It should also be noted that not all applicants meeting the criteria above are guaranteed a position.
COMPENSATION
• Will be applied against February 2027 and May 2027 property taxes due following completion of hours (in 2026)
• $15 per hour (based on Massachusetts minimum wage) tax abatement.
• Participants will receive a property tax abatement for up to 133.3 hours of service. Any hours worked beyond the 133.3 hours cannot be accumulated for the Tax Work Off Program.
• Maximum amount of abatement is $2,000 per household per fiscal year.
• Money earned through the Tax Work-Off Program is reportable income for federal taxes only. Participants will receive a W-2 form for money earned through the program.
Taxpayer must:
• Be 60 years of age or older as of January 1 during the Tax Work Off period (October to October).
• Own and occupy the property as principal residence.
• Be current with property tax payments.
• Possess and identify employable skills.
• Complete the application and additional requirements.
• Complete a CORI check and/or provide references if required by the work site.
• Must be legally eligible to work the U.S.A.
JOB PLACEMENT FOR A TAX CREDIT POSITION
• An internal committee of Town Administrator designees will choose participants based on skills, availability, and ability to perform essential functions, as necessary.
• First-time applicants will have priority consideration each year. Prior participants in the program who are trained in or familiar with specific tasks may be given subsequent priority. No applicant is guaranteed a position.
• Previous participants must re-apply for each program year.
• All applicants are required to abide by all Town of North Reading policies.
• Program participants may not work for relatives who are town employees.
• Participants must not be town of North Reading employees unless exempted by the Town Administrator.
• Time sheets will be filled out by the participant and approved by a staff supervisor each day that is worked. Annual accounting of time worked will be submitted to the program director. Once verified, the program director will submit to the Assessor for the abatement based on the number of hours worked.
ADDITIONAL INFORMATION
Please note: Program guidelines are set by MGL Chapter 59 Section 5K.
• All seniors taking part in this program will be considered temporary employees of the Town of North Reading.
• Prior to starting work for the program, participants must fill out the necessary papers relating to employment with the town.
• All applicable federal taxes will be withheld from income earned. In addition, the state-mandated pension deduction O.B.R.A. will be deducted from earnings (participants may apply for a refund when the job is completed).
• The IRS will treat all money earned through this program as taxable income.
• Participants should be sure that the income from this employment will not jeopardize any benefit program in which they currently participate (i.e. SSI, Medicaid, Fuel Assistance, etc.).
• The amount of property tax reduction earned by the taxpayer under this program is not considered income or wages for the purposes of state income tax withholding, unemployment compensation or workers’ compensation.
• Program participants will receive an abatement divided between their February 2027 and May 2027 real estate tax bills based on the number of hours they worked as of October 3, 2026.
• If a program participant sells their home before receiving their tax bill, the benefit of this abatement will be received in the tax allocation agreement made with the buyer of their home at the closing. It is the responsibility of the recipient expected to receive the abatement, and his/her Attorney, to allocate the expected amount at the time of the closing. The town cannot issue a check in place of the abatement; it must be applied to the tax bill. Any changes to the status of a program participant’s property must be reported to the Town Administrator’s office as soon as they are known. This includes potential sale of the home as well as intent to include the property in a trust arrangement.
DEADLINE DATES
• Applications available: Friday, August 1, 2025
• Application due: Monday, September 15, 2025
• Completed timesheets for the 2024-2025 program are due by: October 3, 2025
• Work for the 2025-2026 program may commence: Monday, October 6, 2025
Questions? Contact the Jennifer McNeil at 978-357-5210 or jmcneil@northreadingma.gov
Apply now for Senior Tax Work-Off jobs