Notwithstanding the maximum tax exemption authorized in clause twenty-second of section 5 of chapter 59 of the General Laws or any other general or special law to the contrary, the town of Tewksbury may grant an exemption pursuant to said clause twenty-second to the sum of $600 to veterans meeting the qualifications contained in said clause twenty-second; provided, however, that following the enactment of this act, the Tewksbury board of selectmen may vote annually to increase the exemption amount in excess of the sum of $600; provided, further, that such vote shall not increase the exemption amount by more than 5% annually relative to the most recent exemption amount, as established in the preceding year; and provided, further, that any exemption amount that the town of Tewksbury offers in excess of the maximum exemption authorized in clause twenty-second shall be borne by the town of Tewksbury.
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