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The 193rd General Court of the Commonwealth of Massachusetts

AN ACT RELATIVE TO REAL ESTATE TAX EXEMPTIONS FOR CERTAIN VETERANS WHO RESIDE IN THE CITY OF NEWTON.

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. Chapter 656 of the acts of 1985 is hereby amended by inserting after section 1 the following section:-

Section 1A. The real estate of surviving spouses of veterans who at the time of death were entitled to the exemption described in section 1, so long as such surviving spouse remains unmarried, shall be exempt from taxation under chapter 59 of the General Laws in the same manner and to the same extent that such real estate was exempt during the life of the qualifying veteran; provided, that such property is occupied as the domicile of the surviving spouse.

SECTION 2. This act shall take effect upon its passage.

Approved September 11, 1998.