SENATE DOCKET, NO. 1601        FILED ON: 1/19/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1839

The Commonwealth of Massachusetts

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PRESENTED BY:

Adam Gomez

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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 to provide tax relief for low-income veterans.

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PETITION OF:

SENATE DOCKET, NO. 1601        FILED ON: 1/19/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1839

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Third General Court
(2023-2024)

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An Act to provide tax relief for low-income 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 of chapter 60A of the General Laws, as appearing in the 2020 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.