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HOUSE DOCKET, NO. 3212 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3221
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
David Allen Robertson
_________________
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 updating disabled veterans tax exemption totals.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:David Allen Robertson19th Middlesex1/16/2025 1 of 8
HOUSE DOCKET, NO. 3212 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3221
By Representative Robertson of Tewksbury, a petition (accompanied by bill, House, No. 3221)
of David Allen Robertson relative to disabled veterans' tax exemption totals. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2929 OF 2023-2024.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
_______________
An Act updating disabled veterans tax exemption totals.
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 22 of said chapter 59, as so appearing, is hereby amended by
2striking out the twenty-second paragraph and inserting in place thereof the following paragraph:-
3 Twenty-second, Real estate of the following classes of persons who are legal residents of
4the commonwealth and who are veterans, as defined in clause Forty-third of section seven of
5chapter four, and whose last discharge or release from the armed forces was under other than
6dishonorable conditions and who were domiciled in Massachusetts for at least six months prior
7to entering such service, or who have resided in the commonwealth for 2 consecutive years next
8prior to date of filing for exemptions under this clause, hereinafter referred to in this clause as
9soldiers and sailors, provided such real estate is occupied in whole or in part as his domicile by
10such person, and provided, further that if the spouse of the soldier or sailor is also a soldier or 2 of 8
11sailor each shall receive the amount of exemption provided in this clause to the same extent as if
12unmarried, to the amount of two thousand dollars of assessed taxable valuation or the sum of
13$800, whichever would result in an abatement of the greater amount of actual taxes due. No real
14estate shall be so exempt which the assessors shall adjudge has been conveyed to a soldier or
15sailor or to the spouse, surviving spouse, father or mother of a soldier or sailor to evade taxation.
16 SECTION 2: Section 22A of said chapter 59, as so appearing, is hereby amended by
17striking out the twenty-second (A) paragraph and inserting in place thereof the following
18paragraph:-
19 Twenty-second A, Real estate of soldiers and sailors and their spouses who are legal
20residents of the commonwealth and who are veterans, as defined in clause forty-three of section
21seven of chapter four and whose last discharge or release from the armed forces was under other
22than dishonorable conditions, and who were domiciled in Massachusetts for at least six months
23prior to entering such service or who have resided in the commonwealth for 2 consecutive years
24next prior to date of filing for exemption under this clause, who according to the records of the
25Veterans Administration or of any branch of the armed forces of the United States by reason of
26injury received or disease contracted while in such service and in the line of duty, lost or have
27suffered permanent loss of use of one foot at or above the ankle or lost or have suffered
28permanent loss of use of one hand at or above the wrist, or who according to the records of the
29Veterans Administration by reason of injury received or disease contracted while in such service,
30is receiving a statutory award from the Veterans Administration for such loss or loss of sight of
31one eye, or who have been awarded the congressional medal of honor, the distinguished service
32cross, the navy cross or the air force cross, or who is or was a prisoner of war, to the amount of
33four thousand dollars of the taxable valuation of real property or the sum of $1500 whichever 3 of 8
34would result in an abatement of the greater amount, of actual taxes due, in the case of each
35person, provided that such real estate is occupied as his domicile by such person, and provided,
36further, that if said property be greater than a single family house, then only that value of so
37much of said house as is occupied by said person as his domicile or a proportionate part of
38$1500, whichever would result in an abatement of the greater amount of actual taxes due, shall
39be exempted. After the assessors have allowed an exemption under this clause, no further
40evidence of the existence of the facts required by this clause shall be required in any subsequent
41year in the city or town in which the exemption has been granted; provided, however, that the
42assessors may refuse to grant an exemption in any subsequent year if they become aware that the
43soldier or sailor did not satisfy all of the requisites of this clause at the time the exemption was
44first granted. An exemption under this clause shall continue unchanged for the benefit of the
45surviving spouse after the death of such disabled veteran as long as the surviving spouse of the
46qualified veteran shall remain an owner and occupant of a domicile subject to the exemption. For
47the purposes of this section, the term ''prisoner of war'' shall mean a regularly appointed,
48enrolled, enlisted or inducted member of the military forces of the United States who was
49captured, separated and incarcerated by an enemy of the United States during an armed conflict.
50 Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five
51dollars, whichever basis is applicable shall be borne by the city or town; the balance, up to two
52thousand dollars of exemption or up to the sum of $575, whichever basis is applicable, shall be
53borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for
54the amount of the tax which otherwise would have been collected on account of this balance. No
55person who has received an exemption under this clause shall be denied the benefit of the
56exemption because the person returns to active service. 4 of 8
57 SECTION 3: Section 22B of said chapter 59, as so appearing, is hereby amended by
58striking out the twenty-second (B) paragraph and inserting in place thereof the following
59paragraph:-
60 Twenty-second B, Real estate of soldiers and sailors and their spouses who are legal
61residents of the commonwealth and who are veterans, as defined in clause forty-three of section
62seven of chapter four, and whose last discharge or release from the armed forces was under other
63than dishonorable conditions, and who were domiciled in Massachusetts for at least six months
64prior to entering such service, or who have resided in the commonwealth for 2 consecutive years
65next prior to the date of filing for exemption under this clause, who according to the records of
66the Veterans Administration or of any branch of the armed forces by reason of such service in
67the armed forces of the United States have suffered in the line of duty the loss or permanent loss
68of use of both feet at or above the ankle, or loss or permanent loss of use of both hands at or
69above the wrist or loss or permanent loss of use of one foot at or above the ankle and one hand at
70or above the wrist, or the loss of sight of both eyes as prescribed and certified by the Veterans
71Administration to the amount of eight thousand dollars of the taxable valuation of real property
72or the sum of 2,5000, whichever would result in an abatement of the greater amount of actual
73taxes due, provided, that such real estate is occupied as his domicile by such person, and
74provided, further, that if said property be greater than a single family house then only that value
75of so much of said house as is occupied by said person as his domicile or a proportionate part of
76$2,500 whichever would result in an abatement of the greater amount of actual taxes due, shall
77be exempted. An exemption under this clause shall continue unchanged for the benefit of the
78surviving spouse after the death of such disabled veteran, as long as the surviving spouse of the
79qualified veteran shall remain an owner and occupant of a domicile subject to the exemption. 5 of 8
80 After the assessors have allowed an exemption under this clause, no further evidence of
81the existence of the facts required by this clause shall be required in any subsequent year in the
82city or town in which the exemption has been so allowed; provided, however, that the assessors
83may refuse to allow an exemption in any subsequent year if they become aware that the soldier
84or sailor did not satisfy all of the requisites of this clause at the time the exemption was first
85granted.
86 Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five
87dollars, whichever basis is applicable, shall be borne by the city or town; the balance up to six
88thousand dollars of exemption or up to the sum of $1,075, whichever basis is applicable, shall be
89borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for
90the amount of the tax which otherwise would have been collected on account of this balance.
91 SECTION 4: Section 22C of said chapter 59, as so appearing, is hereby amended by
92striking out the twenty-second (C) paragraph and inserting in place thereof the following
93paragraph:-
94 Twenty-second C, Real estate of soldiers and sailors and their spouses who are legal
95residents of the commonwealth who are veterans, as defined in clause forty-three of section
96seven of chapter four, and whose last discharge or release from the armed forces was under other
97than dishonorable conditions, and who were domiciled in Massachusetts for at least six months
98prior to entering such service, or who have resided in the commonwealth for 2 consecutive years
99next prior to date of filing for exemption under this clause, and who according to the records of
100the Veterans Administration by reason of such service in the armed forces of the United States
101have suffered in the line of duty permanent and total disability, and who by reason of such 6 of 8
102disability have received assistance in acquiring ''specially adapted housing'' under laws
103administered by the Veterans Administration to the amount of ten thousand dollars of the taxable
104valuation of real property or the sum of $3,000, whichever would result in an abatement of the
105greater amount of actual taxes due, provided, that such real estate is occupied as his domicile by
106such person, and provided, further, that if said property be greater than a single family house
107then only that value of so much of said house as is occupied by said person as his domicile or a
108proportionate part of $3,000, whichever would result in an abatement of the greater amount of
109actual taxes due, shall be exempted. An exemption under this clause shall continue unchanged
110for the benefit of the surviving spouse after the death of such a disabled veteran, as long as the
111surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile
112subject to the exemption.
113 After the assessors have allowed an exemption under this clause, no further evidence of
114the existence of the facts required by this clause shall be required in any subsequent year in the
115city or town in which the exemption has been so allowed; provided, however, that the assessors
116may refuse to allow an exemption in any subsequent year if they become aware that the soldier
117or sailor did not satisfy all of the requisites of this clause at the time the exemption was first
118granted.
119 Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five
120dollars, whichever basis is applicable, shall be borne by the city or town; the balance up to eight
121thousand dollars of exemption or up to the sum of $1,325, whichever basis is applicable, shall be
122borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for
123the amount of the tax which otherwise would have been collected on account of this balance. 7 of 8
124 SECTION 5: Section 22E of said chapter 59, as so appearing, is hereby amended by
125striking out the twenty-second (e) paragraph and inserting in place thereof the following
126paragraph:-
127 Twenty-second E, Real estate of soldiers and sailors and their spouses who are legal
128residents of the commonwealth and who are veterans as defined in clause forty-three of section
129seven of chapter four, and who, as a result of disabilities contracted while in such service and in
130the line of duty, have a disability rating of one hundred per cent as determined by the Veterans
131Administration, and who were domiciled in the commonwealth for at least six months prior to
132entering such service, or who have resided in the commonwealth for 2 consecutive years next
133prior to date of filing for exemption under this clause, to the amount of six thousand dollars of
134the taxable valuation of real property or the sum of $2,000, whichever would result in an
135abatement of the greater amount of actual taxes due, provided, that such real estate is occupied as
136his domicile by such person; and provided further, that if said property be greater than a single-
137family house, then only that value of so much of said house as is occupied by said person as his
138domicile or a proportionate part of $2,000, whichever would result in an abatement of the greater
139amount of actual taxes due, shall be exempted. An exemption under this clause shall continue
140unchanged for the benefit of the surviving spouse after the death of such disabled veteran as long
141as the surviving spouse of the qualified veteran shall remain an owner and occupant of a
142domicile subject to the exemption.
143 After the assessors have allowed an exemption under this clause, the assessors shall
144require an annual statement certifying that the disability rating as determined by the Veterans
145Administration has not been reduced to less than one hundred per cent. 8 of 8
146 No real estate shall be so exempt which the assessors shall adjudge has been conveyed to
147such soldier or sailor to evade taxation.
148 Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five
149dollars, whichever basis is applicable, shall be borne by the city or town; the balance, up to four
150thousand dollars of exemption or up to the sum of $825, whichever basis is applicable, shall be
151borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for
152the amount of the tax which otherwise would have been collected on account of this balance.