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HOUSE DOCKET, NO. 3229 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3069
The Commonwealth of Massachusetts
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PRESENTED BY:
Mark J. Cusack
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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 municipal senior property tax relief for 100% disabled veterans.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Mark J. Cusack5th Norfolk1/16/2025 1 of 2
HOUSE DOCKET, NO. 3229 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3069
By Representative Cusack of Braintree, a petition (accompanied by bill, House, No. 3069) of
Mark J. Cusack relative to municipal senior property tax relief for 100% disabled veterans.
Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act relative to municipal senior property tax relief for 100% disabled 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 5 of chapter 59 of the General Laws, as appearing in the 2022
2Official Edition, is hereby amended by inserting after clause Twenty-second H, the following
3clause:-
4 Twenty-second I. In a city or town that accepts this clause, real estate of soldiers and
5sailors who are legal residents of the commonwealth who are veterans, as defined in clause forty-
6third of section seven of chapter four, and whose last discharge or release from the armed forces
7was under other than dishonorable conditions, and who were domiciled in the commonwealth for
8at least 6 months prior to entering service or resided in the commonwealth for 1 consecutive year
9prior to the date of filing for exemption pursuant to this clause, and who are 65 years of age or
10older, and who according to the records of the United States Department of Veterans Affairs or
11of any branch of the armed forces of the United States by reason of injury received while in
12service in the line of duty have a disability rating of 100 per cent; to the amount equal to the 2 of 2
13percentage of the veteran’s permanent, service-connected disability as determined by the United
14States Department of Veterans Affairs; provided, that the real estate is occupied as the veteran's
15domicile; provided, further, that if the property is greater than a single-family house, then only
16that value of so much of the house as is occupied by the person as the person's domicile shall be
17exempted; and provided, further, that an exemption pursuant to this clause shall continue
18unchanged for the benefit of the surviving spouse after the death of the disabled veteran as long
19as the surviving spouse of the qualified veteran shall remain an owner and occupant of a
20domicile subject to the exemption, and the surviving spouse is 65 years of age or older.
21 For any city or town that accepts this clause, the amount of the exemption shall be borne
22by the commonwealth, and the state treasurer shall annually reimburse the city or town for the
23amount of the tax which otherwise would have been collected for this exemption.