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