Section 1 of chapter 60A of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting after the ninth paragraph the following paragraph:-

The excise imposed by this section shall not apply to a motor vehicle owned and registered by or leased to a veteran, as defined in section 7 of chapter 4, whose annual income is equal to or below 100 per cent of federal poverty level. This exemption shall apply to not more than 1 motor vehicle owned and registered by or leased for the personal, noncommercial use of such veteran. After the assessors have allowed an exemption under this paragraph, no further evidence of the existence of the facts required by this paragraph 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 veteran does not continue to satisfy all of the requisites of this section at the time the exemption was first granted.