Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3009 Compare Versions

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22 HOUSE DOCKET, NO. 3697 FILED ON: 1/17/2025
33 HOUSE . . . . . . . . . . . . . . . No. 3009
44 The Commonwealth of Massachusetts
55 _________________
66 PRESENTED BY:
77 James Arciero
88 _________________
99 To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
1010 Court assembled:
1111 The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
1212 An Act relative to increasing disability ratings for veterans.
1313 _______________
1414 PETITION OF:
1515 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
1616 HOUSE DOCKET, NO. 3697 FILED ON: 1/17/2025
1717 HOUSE . . . . . . . . . . . . . . . No. 3009
1818 By Representative Arciero of Westford, a petition (accompanied by bill, House, No. 3009) of
1919 James Arciero and others relative to increasing property tax exemptions for disabled veterans.
2020 Revenue.
2121 [SIMILAR MATTER FILED IN PREVIOUS SESSION
2222 SEE HOUSE, NO. 2692 OF 2023-2024.]
2323 The Commonwealth of Massachusetts
2424 _______________
2525 In the One Hundred and Ninety-Fourth General Court
2626 (2025-2026)
2727 _______________
2828 An Act relative to increasing disability ratings for veterans.
2929 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
3030 of the same, as follows:
3131 1 SECTION 1. Clause Twenty-second of section 5 of chapter 59 of the General Laws, as
3232 2appearing in the 2012 Official Edition, is hereby amended by striking out the first 2 paragraphs
3333 3and inserting in place thereof the following 2 paragraphs:-
3434 4 Twenty-second, Real estate of the following classes of persons who are legal residents of
3535 5the commonwealth and who are veterans, as defined in clause Forty-third of section 7 of chapter
3636 64, and whose last discharge or release from the armed forces was under other than dishonorable
3737 7conditions and who were domiciled in Massachusetts for at least 6 months prior to entering such
3838 8service, or who have resided in the commonwealth for 5 consecutive years next prior to date of
3939 9filing for exemptions under this clause, hereinafter referred to in this clause as soldiers and
4040 10sailors, provided such real estate is occupied in whole or in part as his domicile by such person, 2 of 3
4141 11and provided, further that if the spouse of the soldier or sailor is also a soldier or sailor each shall
4242 12receive the amount of exemption provided in this clause to the same extent as if unmarried, to the
4343 13amount of $2000 of assessed taxable valuation or the sum of $400, or the amount of money
4444 14which corresponds with the percentage of the soldier or sailor’s disability as provided in
4545 15paragraph (a), whichever would result in an abatement of the greater amount of actual taxes due.
4646 16No real estate shall be so exempt which the assessors shall adjudge has been conveyed to a
4747 17soldier or sailor or to the spouse, surviving spouse, father or mother of a soldier or sailor to evade
4848 18taxation.
4949 19 (a) Soldiers and sailors who, as a result of disabilities contracted while in the line of duty,
5050 20have a disability rating of 10 per cent or more as determined by the Veterans Administration or
5151 21by any branch of the armed forces. The department of revenue shall establish an incremental
5252 22exemption scale, which shall provide no less than $400 for a disability rating of 10 per cent and
5353 23no more than $1,000 for a disability rating of 100 per cent, with increments of disability
5454 24increasing by no greater than 10 per cent for each corresponding exemption amount. After the
5555 25assessors have allowed an exemption under this clause, no further evidence of the existence of
5656 26the facts required by this clause shall be required in any subsequent year in the city or town in
5757 27which the exemption has been allowed, unless the disability rating determined by the Veterans
5858 28Administration or any branch of the armed forces is reduced to less than 10 per cent; provided,
5959 29however, that the assessors may refuse to allow an exemption in any subsequent year if they
6060 30become aware that the soldier or sailor did not satisfy all of the requisites of this clause at the
6161 31time the exemption was first granted.
6262 32 SECTION 2. The department of revenue, in collaboration with the commissioner of
6363 33veterans’ affairs shall issue the incremental exemption scale required by paragraph (a) of clause 3 of 3
6464 34Twenty-second of section 5 of chapter 59 and any rules or regulations necessary to implement
6565 35such scale on or before January 1, 2027.