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| 2 | 2 | | SENATE DOCKET, NO. 808 FILED ON: 1/18/2023 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2338 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Jacob R. Oliveira |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to tax abatements for disabled veterans and Gold Star families. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Jacob R. OliveiraHampden, Hampshire and WorcesterAnne M. GobiWorcester and Hampshire2/21/2023 1 of 2 |
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| 16 | 16 | | SENATE DOCKET, NO. 808 FILED ON: 1/18/2023 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 2338 |
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| 18 | 18 | | By Mr. Oliveira, a petition (accompanied by bill, Senate, No. 2338) of Jacob R. Oliveira and |
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| 19 | 19 | | Anne M. Gobi for legislation relative to tax abatements for disabled veterans and Gold Star |
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| 20 | 20 | | families. Veterans and Federal Affairs. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Third General Court |
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| 24 | 24 | | (2023-2024) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act relative to tax abatements for disabled veterans and Gold Star families. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 Clause Twenty-second of section 5 of chapter 59 of the General Laws, as appearing in the |
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| 30 | 30 | | 22020 Official Edition, is hereby amended by adding the following subsection:- |
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| 31 | 31 | | 3 (h) The assessors shall calculate a proportionate addition to the amount of the exemption |
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| 32 | 32 | | 4to be added to the exemption allowed under subsections (a) to (f), inclusive, by making the |
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| 33 | 33 | | 5following calculations:- |
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| 34 | 34 | | 6 (1) Determine the amount of exemption under said clause; |
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| 35 | 35 | | 7 (2) Then, determine the amount of property taxes due from the applicant from the prior |
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| 36 | 36 | | 8tax year, without exemption; and |
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| 37 | 37 | | 9 (3) Then, determine the amount of property taxes due from the applicant in the current |
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| 38 | 38 | | 10tax year, without exemption. 2 of 2 |
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| 39 | 39 | | 11 (4) If the amount in subdivision (3) is greater than the amount in subdivision (2), subtract |
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| 40 | 40 | | 12the amount in subdivision (2) from the amount in subdivision (3). |
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| 41 | 41 | | 13 (5) Determine the percentage increase in taxes by dividing the amount in subdivision (4) |
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| 42 | 42 | | 14by the amount in subdivision (2) and multiply the result by 100. |
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| 43 | 43 | | 15 (6) Multiply the percentage increase under subdivision (5) by the amount under |
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| 44 | 44 | | 16subdivision (1), which shall be the proportionate addition to the amount of exemption allowed |
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| 45 | 45 | | 17under said clauses. |
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| 46 | 46 | | 18 The total amount in subdivision (6) shall be added to the exemption in subdivision (1) |
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| 47 | 47 | | 19under said subsections (a) to (f), inclusive, and shall be newly calculated annually. |
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