SENATE DOCKET, NO. 2576        FILED ON: 4/21/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2411

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

John F. Keenan

_________________

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 lot rent abatement for veterans.

_______________

PETITION OF:

 

Name:

District/Address:

John F. Keenan

Norfolk and Plymouth

Robert Joseph Jaruse

10 Crabapple Circle, Rockland, MA 02370


SENATE DOCKET, NO. 2576        FILED ON: 4/21/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2411

By Mr. Keenan, a petition (accompanied by bill) (subject to Joint Rule 12) of John F. Keenan and Robert Joseph Jaruse for legislation relative to lot rent abatement for veterans.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1888 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to lot rent abatement for 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 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after subparagraph (2) of subsection (k)(1) the following paragraph:-

A tenant or owner of property located in the commonwealth, who is not a dependent of another taxpayer and who occupies said property as their principal residence, who would otherwise be eligible for a property tax exemption under clauses Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E and Twenty-second F of section 5 of chapter 59 if the taxpayer had been assessed a property tax, shall be allowed a credit to the amount by which the lot rent payment for a manufactured home exceeds 10 per cent of the taxpayer's total income. The credit shall not exceed the exemption amount for equivalent eligible groups under clauses Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E and Twenty-second F of section 5 of chapter 59.

SECTION 2. Section 6 of chapter 62 is further amended in subparagraph (2) by inserting after the words “rent constituting real estate tax payment” the following words:- “or the lot rent payment for a manufactured home”.