HOUSE DOCKET, NO. 2326        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2493

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Carolyn C. Dykema

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to Gold Star tax abatements.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Carolyn C. Dykema

8th Middlesex

1/15/2015

Josh S. Cutler

6th Plymouth

11/15/2019

Kimberly N. Ferguson

1st Worcester

11/15/2019

Angelo M. Scaccia

14th Suffolk

11/15/2019

James B. Eldridge

Middlesex and Worcester

11/15/2019

Jason M. Lewis

Fifth Middlesex

11/15/2019

Walter F. Timilty

7th Norfolk

11/15/2019

Barbara A. L'Italien

Second Essex and Middlesex

11/15/2019

Danielle W. Gregoire

4th Middlesex

11/15/2019

Bruce E. Tarr

First Essex and Middlesex

11/15/2019

James Arciero

2nd Middlesex

11/15/2019

Richard J. Ross

Norfolk, Bristol and Middlesex

11/15/2019

Kate Hogan

3rd Middlesex

11/15/2019

Paul A. Schmid, III

8th Bristol

11/15/2019


HOUSE DOCKET, NO. 2326        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2493

By Ms. Dykema of Holliston, a petition (accompanied by bill, House, No. 2493) of Carolyn C. Dykema and others relative to taxation abatements.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act relative to Gold Star tax abatements.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 5 of chapter 59 of the General Laws as appearing in the 2012 Official Edition is hereby amended by striking out clause twenty-second D and inserting in place thereof the following clause:

Twenty-second D, Real estate to the full amount of the taxable valuation of real property of the surviving spouses of soldiers and sailors, members of the National Guard and veterans whose death occurred as a  result of an injury or disease documented by the department of defense or the department of veterans affairs to have been sustained or contracted in a combat zone or while serving on active duty, or who are missing in action with a presumptive finding of death, as a result of combat as members of the armed forces of the United States, if the real estate is occupied by the surviving spouse as a domicile, and if the surviving spouse has been domiciled in the commonwealth for 5 consecutive years next before the date for filing for exemption under this clause or the soldier or sailor or member of the National Guard was domiciled in Massachusetts for at least 6 months before entering service.

Such exemption shall be available to said spouses of soldiers and sailors, members of the National Guard and veterans who died before or after the effective date of this legislation but shall apply only to taxes being assessed on or after July 1, 2015 or until such time that the surviving spouse dies or remarries.

No real estate shall be so exempt which has been conveyed to the surviving spouse to evade taxation. The amount of the exemption shall be borne by the commonwealth, and the state treasurer shall annually reimburse the city or town for the amount of the tax which otherwise would have been collected for this exemption.