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SENATE DOCKET, NO. 808 FILED ON: 1/18/2023
SENATE . . . . . . . . . . . . . . No. 2338
The Commonwealth of Massachusetts
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PRESENTED BY:
Jacob R. Oliveira
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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 abatements for disabled veterans and Gold Star families.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Jacob R. OliveiraHampden, Hampshire and WorcesterAnne M. GobiWorcester and Hampshire2/21/2023 1 of 2
SENATE DOCKET, NO. 808 FILED ON: 1/18/2023
SENATE . . . . . . . . . . . . . . No. 2338
By Mr. Oliveira, a petition (accompanied by bill, Senate, No. 2338) of Jacob R. Oliveira and
Anne M. Gobi for legislation relative to tax abatements for disabled veterans and Gold Star
families. Veterans and Federal Affairs.
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 abatements for disabled veterans and Gold Star families.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Clause Twenty-second of section 5 of chapter 59 of the General Laws, as appearing in the
22020 Official Edition, is hereby amended by adding the following subsection:-
3 (h) The assessors shall calculate a proportionate addition to the amount of the exemption
4to be added to the exemption allowed under subsections (a) to (f), inclusive, by making the
5following calculations:-
6 (1) Determine the amount of exemption under said clause;
7 (2) Then, determine the amount of property taxes due from the applicant from the prior
8tax year, without exemption; and
9 (3) Then, determine the amount of property taxes due from the applicant in the current
10tax year, without exemption. 2 of 2
11 (4) If the amount in subdivision (3) is greater than the amount in subdivision (2), subtract
12the amount in subdivision (2) from the amount in subdivision (3).
13 (5) Determine the percentage increase in taxes by dividing the amount in subdivision (4)
14by the amount in subdivision (2) and multiply the result by 100.
15 (6) Multiply the percentage increase under subdivision (5) by the amount under
16subdivision (1), which shall be the proportionate addition to the amount of exemption allowed
17under said clauses.
18 The total amount in subdivision (6) shall be added to the exemption in subdivision (1)
19under said subsections (a) to (f), inclusive, and shall be newly calculated annually.