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SENATE DOCKET, NO. 577 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 2046
The Commonwealth of Massachusetts
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PRESENTED BY:
Michael O. Moore
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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 granting property tax exemptions to disabled veterans.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Michael O. MooreSecond WorcesterJames B. EldridgeMiddlesex and Worcester3/3/2025 1 of 2
SENATE DOCKET, NO. 577 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 2046
By Mr. Moore, a petition (accompanied by bill, Senate, No. 2046) of Michael O. Moore and
James B. Eldridge for legislation to grant property tax exemptions to disabled veterans.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1882 OF 2023-2024.]
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 granting property tax exemptions to 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 5 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is
2hereby amended by inserting after clause Twenty-second H, the following clause:-
3 Twenty-second I. Real estate of soldiers and sailors who are legal residents of the
4commonwealth who are veterans, as defined in clause forty-third of section seven of chapter
5four, and whose last discharge or release from the armed forces was under other than
6dishonorable conditions, and who were domiciled in the commonwealth for at least 6 months
7prior to entering service or resided in the commonwealth for 1 consecutive year prior to the date
8of filing for exemption pursuant to this clause, and who is 65 years of age or older, and who
9according to the records of the United States Department of Veterans Affairs or of any branch of
10the armed forces of the United States by reason of injury received while in service and in the line 2 of 2
11of duty are partially or have a disability rating of 100 per cent; to the amount of the percentage
12equal to the percentage of the veteran’s permanent, service-connected disability as determined by
13the United States Department of Veterans Affairs; provided, that the real estate is occupied as the
14veteran's domicile; provided, further, that if the property is greater than a single-family house,
15then only that value of so much of the house as is occupied by the person as the person's
16domicile shall be exempted; and provided, further, that an exemption pursuant to this clause shall
17continue unchanged for the benefit of the surviving spouse after the death of the disabled veteran
18as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a
19domicile subject to the exemption, and the surviving spouse is 65 years of age or older.
20 The amount of the exemption shall be borne by the commonwealth, and the state
21treasurer shall annually reimburse the city or town for the amount of the tax which otherwise
22would have been collected for this exemption.