1 of 1 HOUSE DOCKET, NO. 3697 FILED ON: 1/17/2025 HOUSE . . . . . . . . . . . . . . . No. 3009 The Commonwealth of Massachusetts _________________ PRESENTED BY: James Arciero _________________ 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 increasing disability ratings for veterans. _______________ PETITION OF: NAME:DISTRICT/ADDRESS :DATE ADDED:James Arciero2nd Middlesex1/17/2025George A. Sanders, Sr.1/17/2025Colleen M. Garry36th Middlesex1/25/2025John R. Gaskey2nd Plymouth1/17/2025Vanna Howard17th Middlesex1/21/2025Bud L. Williams11th Hampden1/22/2025 1 of 3 HOUSE DOCKET, NO. 3697 FILED ON: 1/17/2025 HOUSE . . . . . . . . . . . . . . . No. 3009 By Representative Arciero of Westford, a petition (accompanied by bill, House, No. 3009) of James Arciero and others relative to increasing property tax exemptions for disabled veterans. Revenue. [SIMILAR MATTER FILED IN PREVIOUS SESSION SEE HOUSE, NO. 2692 OF 2023-2024.] The Commonwealth of Massachusetts _______________ In the One Hundred and Ninety-Fourth General Court (2025-2026) _______________ An Act relative to increasing disability ratings 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. Clause Twenty-second of section 5 of chapter 59 of the General Laws, as 2appearing in the 2012 Official Edition, is hereby amended by striking out the first 2 paragraphs 3and inserting in place thereof the following 2 paragraphs:- 4 Twenty-second, Real estate of the following classes of persons who are legal residents of 5the commonwealth and who are veterans, as defined in clause Forty-third of section 7 of chapter 64, and whose last discharge or release from the armed forces was under other than dishonorable 7conditions and who were domiciled in Massachusetts for at least 6 months prior to entering such 8service, or who have resided in the commonwealth for 5 consecutive years next prior to date of 9filing for exemptions under this clause, hereinafter referred to in this clause as soldiers and 10sailors, provided such real estate is occupied in whole or in part as his domicile by such person, 2 of 3 11and provided, further that if the spouse of the soldier or sailor is also a soldier or sailor each shall 12receive the amount of exemption provided in this clause to the same extent as if unmarried, to the 13amount of $2000 of assessed taxable valuation or the sum of $400, or the amount of money 14which corresponds with the percentage of the soldier or sailor’s disability as provided in 15paragraph (a), whichever would result in an abatement of the greater amount of actual taxes due. 16No real estate shall be so exempt which the assessors shall adjudge has been conveyed to a 17soldier or sailor or to the spouse, surviving spouse, father or mother of a soldier or sailor to evade 18taxation. 19 (a) Soldiers and sailors who, as a result of disabilities contracted while in the line of duty, 20have a disability rating of 10 per cent or more as determined by the Veterans Administration or 21by any branch of the armed forces. The department of revenue shall establish an incremental 22exemption scale, which shall provide no less than $400 for a disability rating of 10 per cent and 23no more than $1,000 for a disability rating of 100 per cent, with increments of disability 24increasing by no greater than 10 per cent for each corresponding exemption amount. After the 25assessors have allowed an exemption under this clause, no further evidence of the existence of 26the facts required by this clause shall be required in any subsequent year in the city or town in 27which the exemption has been allowed, unless the disability rating determined by the Veterans 28Administration or any branch of the armed forces is reduced to less than 10 per cent; provided, 29however, that the assessors may refuse to allow an exemption in any subsequent year if they 30become aware that the soldier or sailor did not satisfy all of the requisites of this clause at the 31time the exemption was first granted. 32 SECTION 2. The department of revenue, in collaboration with the commissioner of 33veterans’ affairs shall issue the incremental exemption scale required by paragraph (a) of clause 3 of 3 34Twenty-second of section 5 of chapter 59 and any rules or regulations necessary to implement 35such scale on or before January 1, 2027.