SENATE DOCKET, NO. 808        FILED ON: 1/18/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2338

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Jacob R. Oliveira

_________________

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 tax abatements for disabled veterans and Gold Star families.

_______________

PETITION OF:

 

Name:

District/Address:

 

Jacob R. Oliveira

Hampden, Hampshire and Worcester

 

Anne M. Gobi

Worcester and Hampshire

2/21/2023

Paul R. Feeney

Bristol and Norfolk

3/16/2023

Ryan C. Fattman

Worcester and Hampden

4/6/2023


SENATE DOCKET, NO. 808        FILED ON: 1/18/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2338

By Mr. Oliveira, a petition (accompanied by bill, Senate, No. 2338) of Jacob R. Oliveira and Anne M. Gobi for legislation relative to tax abatements for disabled veterans and Gold Star families.  Veterans and Federal Affairs.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to tax abatements for disabled veterans and Gold Star families.

 

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

Clause Twenty-second of section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subsection:-

(h) The assessors shall calculate a proportionate addition to the amount of the exemption to be added to the exemption allowed under subsections (a) to (f), inclusive, by making the following calculations:-

(1) Determine the amount of exemption under said clause;

(2) Then, determine the amount of property taxes due from the applicant from the prior tax year, without exemption; and

(3) Then, determine the amount of property taxes due from the applicant in the current tax year, without exemption.

(4) If the amount in subdivision (3) is greater than the amount in subdivision (2), subtract the amount in subdivision (2) from the amount in subdivision (3).

(5) Determine the percentage increase in taxes by dividing the amount in subdivision (4) by the amount in subdivision (2) and multiply the result by 100.

(6) Multiply the percentage increase under subdivision (5) by the amount under subdivision (1), which shall be the proportionate addition to the amount of exemption allowed under said clauses.

The total amount in subdivision (6) shall be added to the exemption in subdivision (1) under said subsections (a) to (f), inclusive, and shall be newly calculated annually.