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Lowell is a city in the U.S. Commonwealth of Massachusetts.

Located in Middlesex County, Lowell (along with Cambridge) was a county seat until Massachusetts disbanded county government in 1999. With an estimated population of 109,945 in 2014, it is the fourth-largest city in Massachusetts, and the second-largest in the Boston metropolitan statistical area.

The city is also part of a smaller Massachusetts statistical area called Greater Lowell, as well as New England's Merrimack Valley region. Incorporated in 1826 to serve as a mill town, Lowell was named after Francis Cabot Lowell, a local figure in the Industrial Revolution. The city became known as the cradle of the American Industrial Revolution, due to a large series of textile mills and factories.

Many of the Lowell's historic manufacturing sites were later preserved by the National Park Service to create Lowell National Historical Park. During the Cambodian genocide, the city took in an influx of refugees, leading to a Cambodia Town and America's second-largest Cambodian-American population.

Lowell is home to two Institutions of Higher Education: University of Massachusetts Lowell consisting of 6 Colleges offering more than 100 Undergraduate Majors, more than 40 Master's Programs and more than 30 Doctoral Degrees: Manning School of Business Kennedy College of the Sciences Zuckerberg College of Health Sciences Francis College of Engineering College of Fine Arts, Humanities and Social Sciences College of Education as well as Middlesex Community College offering both credit and non-credit programs of study.

Forbes ranked UMass Lowell as the 10th best value among all universities and colleges nationwide for 2013 and fourth-best value among non-military academies.

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The food is good


I've grown up with my grandparents present my whole life. I've also have worked with elders, disabled and people with mental problems. I've always enjoyed working with all types of people.


Education and community service


Quiet peaceful


Working, education transportation

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How did Massachusetts earn the grade of C? We examined the state taxes based on how age friendly they are. Massachusetts has a state sales tax of 6.25%. Of particular interest is that Massachusetts does not have taxes on social security. There are estate taxes. There are no taxes imposed on inheritance. Massachusetts has an effective property tax rate of 1.21%. Weighing these taxes and other taxes most likely to impact the aging population is how Massachusetts earned its state tax grade of C.

Learn more about taxes in Massachusetts