SENATE DOCKET, NO. 1591 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1882
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The Commonwealth of Massachusetts
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PRESENTED BY:
Michael O. Moore
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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 granting property tax exemptions to disabled veterans.
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PETITION OF:
Name: | District/Address: |
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Michael O. Moore | Second Worcester |
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Paul W. Mark | Berkshire, Hampden, Franklin and Hampshire | 2/8/2023 |
Jacob R. Oliveira | Hampden, Hampshire and Worcester | 2/8/2023 |
John F. Keenan | Norfolk and Plymouth | 2/15/2023 |
Michael D. Brady | Second Plymouth and Norfolk | 2/22/2023 |
Joanne M. Comerford | Hampshire, Franklin and Worcester | 2/22/2023 |
James B. Eldridge | Middlesex and Worcester | 2/22/2023 |
Anne M. Gobi | Worcester and Hampshire | 2/22/2023 |
Paul R. Feeney | Bristol and Norfolk | 3/16/2023 |
Paul A. Schmid III | 8th Bristol | 3/16/2023 |
Marc T. Lombardo | 22nd Middlesex | 3/29/2023 |
Ryan C. Fattman | Worcester and Hampden | 3/29/2023 |
Jonathan D. Zlotnik | 2nd Worcester | 3/29/2023 |
F. Jay Barrows | 1st Bristol | 3/29/2023 |
James C. Arena-DeRosa | 8th Middlesex | 3/29/2023 |
Brian W. Murray | 10th Worcester | 3/29/2023 |
Adam Scanlon | 14th Bristol | 3/29/2023 |
James K. Hawkins | 2nd Bristol | 3/30/2023 |
Rodney M. Elliott | 16th Middlesex | 3/30/2023 |
Joseph W. McGonagle, Jr. | 28th Middlesex | 3/30/2023 |
Patricia A. Duffy | 5th Hampden | 3/30/2023 |
Patrick M. O'Connor | First Plymouth and Norfolk | 4/12/2023 |
Walter F. Timilty | Norfolk, Plymouth and Bristol | 4/12/2023 |
Norman J. Orrall | 12th Bristol | 4/12/2023 |
David T. Vieira | 3rd Barnstable | 5/1/2023 |
Julian Cyr | Cape and Islands | 5/8/2023 |
Bruce E. Tarr | First Essex and Middlesex | 5/11/2023 |
Vanna Howard | 17th Middlesex | 6/14/2023 |
Steven George Xiarhos | 5th Barnstable | 6/15/2023 |
Nick Collins | First Suffolk | 6/28/2023 |
David F. DeCoste | 5th Plymouth | 8/17/2023 |
Margaret R. Scarsdale | 1st Middlesex | 9/22/2023 |
Lindsay N. Sabadosa | 1st Hampshire | 10/5/2023 |
Barry R. Finegold | Second Essex and Middlesex | 10/10/2023 |
SENATE DOCKET, NO. 1591 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1882
By Mr. Moore, a petition (accompanied by bill, Senate, No. 1882) of Michael O. Moore, Paul W. Mark, Jacob R. Oliveira, John F. Keenan and other members of the Senate for legislation to grant property tax exemptions to disabled veterans. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1934 OF 2021-2022.]
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 granting property tax exemptions to disabled 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 2020 Official Edition, is hereby amended by inserting after clause twenty-second H, in line 960, the following clause:-
Twenty-second I. Real estate of soldiers and sailors who are veterans, as defined in clause Forty-third of section 7 of chapter 4, 65 years of age or older, and their spouses, who according to the records of the United States Department of Veterans Affairs or of any branch of the armed forces of the United States by reason of injury received while in service and in the line of duty are partially or have a disability rating of 100 per cent; to the amount of the percentage equal to the percentage of the veteran’s permanent, service-connected disability as determined by the United States Department of Veterans Affairs; provided, however, that the veteran or spouse shall be a legal resident of the commonwealth, the veteran's last discharge or release from the armed forces was under other than dishonorable conditions and the veteran was domiciled in the commonwealth for at least 6 months prior to entering service or resided in the commonwealth for 2 consecutive years prior to the date of filing for exemption pursuant to this clause; provided, further, that the real estate is occupied as the veteran's domicile; provided, further, that if the property is greater than a single-family house, then only that value of so much of the house as is occupied by the person as the person's domicile shall be exempted; and provided, further, that an exemption pursuant to this clause shall continue unchanged for the benefit of the surviving spouse after the death of the 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.
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.