| 1 | 1 | | 1 of 1 |
|---|
| 2 | 2 | | SENATE DOCKET, NO. 2576 FILED ON: 4/21/2023 |
|---|
| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2411 |
|---|
| 4 | 4 | | The Commonwealth of Massachusetts |
|---|
| 5 | 5 | | _________________ |
|---|
| 6 | 6 | | PRESENTED BY: |
|---|
| 7 | 7 | | John F. Keenan |
|---|
| 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 lot rent abatement for veterans. |
|---|
| 13 | 13 | | _______________ |
|---|
| 14 | 14 | | PETITION OF: |
|---|
| 15 | 15 | | NAME:DISTRICT/ADDRESS :John F. KeenanNorfolk and PlymouthRobert Joseph Jaruse10 Crabapple Circle, Rockland, MA 02370 1 of 2 |
|---|
| 16 | 16 | | SENATE DOCKET, NO. 2576 FILED ON: 4/21/2023 |
|---|
| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 2411 |
|---|
| 18 | 18 | | By Mr. Keenan, a petition (accompanied by bill) (subject to Joint Rule 12) of John F. Keenan |
|---|
| 19 | 19 | | and Robert Joseph Jaruse for legislation relative to lot rent abatement for veterans. Revenue. |
|---|
| 20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
|---|
| 21 | 21 | | SEE SENATE, NO. 1888 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 lot rent abatement for 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. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 |
|---|
| 31 | 31 | | 2Official Edition, is hereby amended by inserting after subparagraph (2) of subsection (k)(1) the |
|---|
| 32 | 32 | | 3following paragraph:- |
|---|
| 33 | 33 | | 4 A tenant or owner of property located in the commonwealth, who is not a dependent of |
|---|
| 34 | 34 | | 5another taxpayer and who occupies said property as their principal residence, who would |
|---|
| 35 | 35 | | 6otherwise be eligible for a property tax exemption under clauses Twenty-second, Twenty-second |
|---|
| 36 | 36 | | 7A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E and Twenty- |
|---|
| 37 | 37 | | 8second F of section 5 of chapter 59 if the taxpayer had been assessed a property tax, shall be |
|---|
| 38 | 38 | | 9allowed a credit to the amount by which the lot rent payment for a manufactured home exceeds |
|---|
| 39 | 39 | | 1010 per cent of the taxpayer's total income. The credit shall not exceed the exemption amount for 2 of 2 |
|---|
| 40 | 40 | | 11equivalent eligible groups under clauses Twenty-second, Twenty-second A, Twenty-second B, |
|---|
| 41 | 41 | | 12Twenty-second C, Twenty-second D, Twenty-second E and Twenty-second F of section 5 of |
|---|
| 42 | 42 | | 13chapter 59. |
|---|
| 43 | 43 | | 14 SECTION 2. Section 6 of chapter 62 is further amended in subparagraph (2) by inserting |
|---|
| 44 | 44 | | 15after the words “rent constituting real estate tax payment” the following words:- “or the lot rent |
|---|
| 45 | 45 | | 16payment for a manufactured home”. |
|---|