1 | 1 | | 1 of 1 |
---|
2 | 2 | | HOUSE DOCKET, NO. 3697 FILED ON: 1/17/2025 |
---|
3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3009 |
---|
4 | 4 | | The Commonwealth of Massachusetts |
---|
5 | 5 | | _________________ |
---|
6 | 6 | | PRESENTED BY: |
---|
7 | 7 | | James Arciero |
---|
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 increasing disability ratings for veterans. |
---|
13 | 13 | | _______________ |
---|
14 | 14 | | PETITION OF: |
---|
15 | 15 | | 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 |
---|
16 | 16 | | HOUSE DOCKET, NO. 3697 FILED ON: 1/17/2025 |
---|
17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3009 |
---|
18 | 18 | | By Representative Arciero of Westford, a petition (accompanied by bill, House, No. 3009) of |
---|
19 | 19 | | James Arciero and others relative to increasing property tax exemptions for disabled veterans. |
---|
20 | 20 | | Revenue. |
---|
21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
---|
22 | 22 | | SEE HOUSE, NO. 2692 OF 2023-2024.] |
---|
23 | 23 | | The Commonwealth of Massachusetts |
---|
24 | 24 | | _______________ |
---|
25 | 25 | | In the One Hundred and Ninety-Fourth General Court |
---|
26 | 26 | | (2025-2026) |
---|
27 | 27 | | _______________ |
---|
28 | 28 | | An Act relative to increasing disability ratings for veterans. |
---|
29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
---|
30 | 30 | | of the same, as follows: |
---|
31 | 31 | | 1 SECTION 1. Clause Twenty-second of section 5 of chapter 59 of the General Laws, as |
---|
32 | 32 | | 2appearing in the 2012 Official Edition, is hereby amended by striking out the first 2 paragraphs |
---|
33 | 33 | | 3and inserting in place thereof the following 2 paragraphs:- |
---|
34 | 34 | | 4 Twenty-second, Real estate of the following classes of persons who are legal residents of |
---|
35 | 35 | | 5the commonwealth and who are veterans, as defined in clause Forty-third of section 7 of chapter |
---|
36 | 36 | | 64, and whose last discharge or release from the armed forces was under other than dishonorable |
---|
37 | 37 | | 7conditions and who were domiciled in Massachusetts for at least 6 months prior to entering such |
---|
38 | 38 | | 8service, or who have resided in the commonwealth for 5 consecutive years next prior to date of |
---|
39 | 39 | | 9filing for exemptions under this clause, hereinafter referred to in this clause as soldiers and |
---|
40 | 40 | | 10sailors, provided such real estate is occupied in whole or in part as his domicile by such person, 2 of 3 |
---|
41 | 41 | | 11and provided, further that if the spouse of the soldier or sailor is also a soldier or sailor each shall |
---|
42 | 42 | | 12receive the amount of exemption provided in this clause to the same extent as if unmarried, to the |
---|
43 | 43 | | 13amount of $2000 of assessed taxable valuation or the sum of $400, or the amount of money |
---|
44 | 44 | | 14which corresponds with the percentage of the soldier or sailor’s disability as provided in |
---|
45 | 45 | | 15paragraph (a), whichever would result in an abatement of the greater amount of actual taxes due. |
---|
46 | 46 | | 16No real estate shall be so exempt which the assessors shall adjudge has been conveyed to a |
---|
47 | 47 | | 17soldier or sailor or to the spouse, surviving spouse, father or mother of a soldier or sailor to evade |
---|
48 | 48 | | 18taxation. |
---|
49 | 49 | | 19 (a) Soldiers and sailors who, as a result of disabilities contracted while in the line of duty, |
---|
50 | 50 | | 20have a disability rating of 10 per cent or more as determined by the Veterans Administration or |
---|
51 | 51 | | 21by any branch of the armed forces. The department of revenue shall establish an incremental |
---|
52 | 52 | | 22exemption scale, which shall provide no less than $400 for a disability rating of 10 per cent and |
---|
53 | 53 | | 23no more than $1,000 for a disability rating of 100 per cent, with increments of disability |
---|
54 | 54 | | 24increasing by no greater than 10 per cent for each corresponding exemption amount. After the |
---|
55 | 55 | | 25assessors have allowed an exemption under this clause, no further evidence of the existence of |
---|
56 | 56 | | 26the facts required by this clause shall be required in any subsequent year in the city or town in |
---|
57 | 57 | | 27which the exemption has been allowed, unless the disability rating determined by the Veterans |
---|
58 | 58 | | 28Administration or any branch of the armed forces is reduced to less than 10 per cent; provided, |
---|
59 | 59 | | 29however, that the assessors may refuse to allow an exemption in any subsequent year if they |
---|
60 | 60 | | 30become aware that the soldier or sailor did not satisfy all of the requisites of this clause at the |
---|
61 | 61 | | 31time the exemption was first granted. |
---|
62 | 62 | | 32 SECTION 2. The department of revenue, in collaboration with the commissioner of |
---|
63 | 63 | | 33veterans’ affairs shall issue the incremental exemption scale required by paragraph (a) of clause 3 of 3 |
---|
64 | 64 | | 34Twenty-second of section 5 of chapter 59 and any rules or regulations necessary to implement |
---|
65 | 65 | | 35such scale on or before January 1, 2027. |
---|