Section 5 of Chapter 59 of the General Laws is hereby amended by inserting after section Twenty-second G the following section:
Twenty-second H: Real estate to the full amount of the taxable valuation of real property of the surviving parents or guardians of soldiers and sailors and members of the National Guard who: during active duty service, suffered an injury or illness documented by the United States Department of Veterans Affairs or a branch of the armed forces which was a proximate cause of their death or who are missing in action with a presumptive finding of death, as a result of service as a member of the armed forces of the United States, if the real estate is occupied by the surviving parents or guardians as a domicile, and if the surviving parents or guardians have been domiciled in the commonwealth for 5 consecutive years next before the date for filing for exemption under this clause or the solider or sailor or member of the National Guard was domiciled in Massachusetts for at least 6 months before entering service.
Surviving parents or guardians eligible for an exemption pursuant to this clause shall be eligible regardless of when the soldier, sailor, member of the National Guard or veteran died or became missing in action with a presumptive finding of death; provided, however, that the exemption shall only apply to tax years beginning on or after January 1, 2018. Such exemption shall be available until such time that the surviving parents or guardians die.
No real estate shall be so exempt which has been conveyed to the surviving parents or guardians 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. After the assessors have allowed an exemption under this clause, no further evidence of the existence of the facts required by this clause shall be required in any subsequent year in the city or town in which the exemption has been allowed.
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