Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Real estate of any persons who is a resident of the commonwealth and who resides in the city of Newton and who is a veteran, as defined in clause forty-three of section seven of chapter four of the General Laws, and whose last discharge or release from the armed forces of the United States was under other than dishonorable conditions, and who was domiciled in the commonwealth for at least six months prior to entering such service, or who has resided in the commonwealth for five consecutive years next prior to the date of filing for exemption under this act, who according to the records of the Veterans Administration or of any branch of the armed forces by reason of such wartime service in the armed forces of the United States has suffered in the line of duty the loss or loss of use of both legs so as to preclude locomotion without the aid of a wheel chair, regardless of whether the Veterans Administration has certified such veteran to be a paraplegic, shall be exempt from taxation under chapter fifty-nine of the General Laws, provided, that such real estate is occupied as his domicile by such person, and provided, further, that if said property be greater than a single family house then only that value of so much of said house as is occupied by said person as his domicile shall be exempted from taxation under said chapter fifty-nine.
The date of determination as to ownership or other qualifying factors required under this act shall be July first of each year. Any person who receives an exemption under this act shall not receive another exemption under any other provision of section five of said chapter fifty-nine, except clauses Eighteenth or Forty-fifth.
After the assessors have allowed an exemption under this act, no further evidence of the existence of the facts required by this act shall be required in any subsequent year.
Notwithstanding the provisions of section twenty-seven C of chapter twenty-nine of the General Laws, the state treasurer shall not reimburse the city of Newton for any loss of taxes resulting from an exemption allowed under this act.
SECTION 2. This act shall take effect upon its passage.