Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2815 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 222 FILED ON: 1/11/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2815
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Kenneth I. Gordon
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act relative to tax abatement for permanently disabled veterans.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Kenneth I. Gordon21st Middlesex1/10/2023 1 of 2
16	16	HOUSE DOCKET, NO. 222 FILED ON: 1/11/2023
17	17	HOUSE . . . . . . . . . . . . . . . No. 2815
18	18	By Representative Gordon of Bedford, a petition (accompanied by bill, House, No. 2815) of
19	19	Kenneth I. Gordon relative to tax abatement for permanently disabled veterans. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE HOUSE, NO. 2921 OF 2021-2022.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Third General Court
25	25	(2023-2024)
26	26	_______________
27	27	An Act relative to tax abatement for permanently disabled veterans.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 SECTION 1. Clause twenty-second of section 5 of chapter 59 of the General Laws, as
31	31	2appearing in the 2020 Official Edition, is hereby amended by striking out the second paragraph
32	32	3and inserting in the place thereof the following paragraph:-
33	33	4 (a) Soldiers and sailors who, as a result of disabilities contracted while in the line of duty,
34	34	5have a disability rating of ten per cent or more as determined by the Veterans Administration or
35	35	6by any branch of the armed forces. After the assessors have allowed an exemption under this
36	36	7clause, veterans who according to the records of the Veterans Administration by reason of such
37	37	8service in the armed forces of the United States have suffered in the line of duty permanent
38	38	9disability will not be required in any subsequent year to reapply or present further evidence of
39	39	10the existence of the facts in the city or town in which the exemption has been allowed. Further 2 of 2
40	40	11evidence of the existence of the facts will be required in subsequent years for veterans whose
41	41	12disabilities the Veterans Administration has not deemed permanent; provided, however, that the
42	42	13assessors may refuse to allow an exemption in any subsequent year if they become aware that the
43	43	14soldier or sailor did not satisfy all of the requisites of this clause at the time the exemption was
44	44	15first granted.
45	45	16 SECTION 2. Clause twenty-second E of Section 5 of said chapter 59, as so appearing, is
46	46	17hereby amended by striking out the second paragraph and inserting in the place thereof the
47	47	18following paragraph:-
48	48	19 “After the assessors have allowed an exemption under this clause, veterans who
49	49	20according to the records of the Veterans Administration by reason of such service in the armed
50	50	21forces of the United States have suffered in the line of duty permanent disability will not be
51	51	22required in any subsequent year to reapply or present further evidence of the existence of the
52	52	23facts in the city or town in which the exemption has been allowed; provided, however, that the
53	53	24assessors may refuse to allow an exemption in any subsequent year if they become aware that the
54	54	25soldier or sailor did not satisfy all of the requisites of this clause at the time the exemption was
55	55	26first granted. Further evidence of the existence of the facts will be required in subsequent years
56	56	27for veterans whose disabilities the Veterans Administration has not deemed permanent.”