HOUSE DOCKET, NO. 2402        FILED ON: 1/17/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3580

The Commonwealth of Massachusetts

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PRESENTED BY:

Shaunna L. O'Connell

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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 expanding the property tax exemption for qualified veterans.

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PETITION OF:

HOUSE DOCKET, NO. 2402        FILED ON: 1/17/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3580

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-First General Court
(2019-2020)

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An Act relative to expanding the property tax exemption for qualified veterans.

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

SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out clause Twenty-second C and inserting in place thereof the following clause:-

Twenty-second C, Real estate to the full amount of taxable valuation of real property of soldiers and sailors and their spouses who are legal residents of the commonwealth who are veterans, as defined in clause forty-third of section 7 of chapter 4, and whose last discharge or release from the armed forces was under other than dishonorable conditions, and who were domiciled in Massachusetts for at least 6 months prior to entering such service, or who have resided in the commonwealth for 2 consecutive years next prior to date of filing for exemption under this clause, and who according to the records of the Veterans Administration by reason of such service in the armed forces of the United States have suffered in the line of duty permanent and total disability, and who by reason of such disability have received assistance in acquiring “specially adapted housing” under laws administered by the Veterans Administration, provided, that such real estate is occupied by such person as their domicile, and provided, further, that if said property be greater than a single family house then only that value of so much of said house as is occupied by said person as their domicile shall be exempted. An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such a disabled veteran, as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the 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 so allowed; provided, however, that the assessors may refuse to allow an exemption in any subsequent year if they become aware that the soldier or sailor did not satisfy all of the requisites of this clause at the time the exemption was first granted.

Two thousand dollars of this exemption shall be borne by the city or town; the balance 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 on account of this balance.

SECTION 2. Section 1 shall apply to tax years beginning on or after July 1, 2020.