Budget Amendment ID: FY2017-S4-42

OTH 42

Gold Star Property Tax Abatement

Messrs. O'Connor, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

SECTION 1. Section 5 of chapter 59 of the General Laws as appearing in the 2014 Official Edition is hereby amended by striking out clause twenty-second D and inserting in place thereof the following clause:

Twenty-second D, Real estate to the full amount of the taxable valuation of real property of the surviving spouses of soldiers and sailors, members of the National Guard and veterans who, during active duty service, suffered an injury or disease documented by the United States Department of Veterans affairs or a branch of the armed forces, which was a proximate cause of their death, or who are missing in action with a presumptive finding of death, as a result of active duty service as members of the armed forces of the United States; provided that real estate is occupied by the surviving spouse as a domicile, and if the surviving spouse has been domiciled in the commonwealth for 5 consecutive years next before the date for filing for exemption under this clause or the soldier or sailor, member of the National Guard or veteran was domiciled in Massachusetts for at least 6 months before entering service.

Such exemption shall be available until such time that the surviving spouse dies or remarries.

No real estate shall be so exempt which has been conveyed to the surviving spouse to evade taxation. 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.