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