Amendment #8 to H4278

tax abatements for disabled veterans

Mr. Cutler of Duxbury moves to amend the bill by adding at the end the following two sections:-

SECTION X: Section 5 of chapter 59, as appearing in the 2014 Official Edition, is hereby amended by inserting, in line 8, after the words “Twenty-second F”, the following words:- , Twenty-second G.

SECTION X: Said section 5 of said chapter 59, as so appearing, is hereby amended by inserting after clause Twenty-second F the following clause:-

Twenty-second G. Real estate that is the residence or domicile of a soldier, sailor or veteran, as defined in clause forty-third of section 7 of chapter 4, or that was the residence or domicile of such soldier, sailor or veteran until his or her death, and that has been transferred or conveyed to a trust or conservatorship or through other legal instrument passing ownership from the soldier, sailor or veteran to his or her spouse or surviving spouse; provided, that this abatement or exemption shall be equivalent in amount to and bound by all the applicable provisions of any single abatement or exemption under clauses Twenty-second through Twenty-second F, inclusive, that would be available to the residence or domicile were it not so transferred or conveyed; and provided further, that the residence or domicile shall be entitled to lawfully retain that tax abatement or exemption until the later of the death of the soldier, sailor or veteran, or the death of his or her surviving spouse, provided that the soldier, sailor or veteran and the surviving spouse remain residing in said residence or domicile until their respective deaths. This clause shall take effect upon its acceptance by any city or town.