Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2046 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 577 FILED ON: 1/14/2025
3	3	SENATE . . . . . . . . . . . . . . No. 2046
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Michael O. Moore
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 granting property tax exemptions to disabled veterans.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :Michael O. MooreSecond WorcesterJames B. EldridgeMiddlesex and Worcester3/3/2025 1 of 2
16	16	SENATE DOCKET, NO. 577 FILED ON: 1/14/2025
17	17	SENATE . . . . . . . . . . . . . . No. 2046
18	18	By Mr. Moore, a petition (accompanied by bill, Senate, No. 2046) of Michael O. Moore and
19	19	James B. Eldridge for legislation to grant property tax exemptions to disabled veterans.
20	20	Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE SENATE, NO. 1882 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 granting property tax exemptions to disabled 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 5 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is
32	32	2hereby amended by inserting after clause Twenty-second H, the following clause:-
33	33	3 Twenty-second I. Real estate of soldiers and sailors who are legal residents of the
34	34	4commonwealth who are veterans, as defined in clause forty-third of section seven of chapter
35	35	5four, and whose last discharge or release from the armed forces was under other than
36	36	6dishonorable conditions, and who were domiciled in the commonwealth for at least 6 months
37	37	7prior to entering service or resided in the commonwealth for 1 consecutive year prior to the date
38	38	8of filing for exemption pursuant to this clause, and who is 65 years of age or older, and who
39	39	9according to the records of the United States Department of Veterans Affairs or of any branch of
40	40	10the armed forces of the United States by reason of injury received while in service and in the line 2 of 2
41	41	11of duty are partially or have a disability rating of 100 per cent; to the amount of the percentage
42	42	12equal to the percentage of the veteran’s permanent, service-connected disability as determined by
43	43	13the United States Department of Veterans Affairs; provided, that the real estate is occupied as the
44	44	14veteran's domicile; provided, further, that if the property is greater than a single-family house,
45	45	15then only that value of so much of the house as is occupied by the person as the person's
46	46	16domicile shall be exempted; and provided, further, that an exemption pursuant to this clause shall
47	47	17continue unchanged for the benefit of the surviving spouse after the death of the disabled veteran
48	48	18as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a
49	49	19domicile subject to the exemption, and the surviving spouse is 65 years of age or older.
50	50	20 The amount of the exemption shall be borne by the commonwealth, and the state
51	51	21treasurer shall annually reimburse the city or town for the amount of the tax which otherwise
52	52	22would have been collected for this exemption.