Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2073

Introduced
2/27/25  

Caption

Relative to veterans tax exemptions

Impact

The implications of S2073 extend to both disabled veterans and their surviving spouses, maintaining the exemption after the veteran's death as long as the spouse continues to occupy the domicile. This provision not only serves to provide ongoing financial support for disabled veterans but also recognizes the sacrifices made by these individuals, ensuring their partners are not financially burdened by property taxes during their residency. Additionally, the bill includes provisions for the transfer of tax exemption if the surviving spouse sells the property, allowing for continued support in varying living situations.

Summary

Senate Bill S2073 proposes amendments to the Massachusetts General Laws concerning tax exemptions for veterans, particularly those who are disabled combat veterans. The bill specifically modifies Section 5 of Chapter 59, aiming to provide a more equitable taxation framework by aligning the tax exemption percentage with the veteran's permanent, service-connected disability percentage as determined by the United States Department of Veterans Affairs. This adjustment is targeted at veterans aged 65 and older, ensuring that those who have served their country benefit from property tax relief based on their level of disability.

Contention

Notable points of contention surrounding S2073 may arise from discussions regarding the definition of 'permanent residency' and the requirements for documentation to claim these exemptions. The bill asserts that a letter from the United States Government regarding the veteran's disability will serve as prima facie evidence for exemption eligibility. Skepticism may be expressed regarding the potential administrative burden this could impose on veterans and whether additional measures are necessary to simplify the claims process. Furthermore, as financial implications are considered, there may be debates on the broader impact of this exemption policy on local government revenue and budget allocations.

Companion Bills

No companion bills found.

Previously Filed As

MA S2497

Relative to shelter benefits for veterans

MA S2440

Promoting fare equity

MA S2486

Relative to Veteran annuities for surviving spouses

MA S1368

Relative to collective bargaining dues

MA S1904

Relative to veterans service officers retirement benefits

MA S1760

Relative to arson investigators

MA S1024

Ensuring affordability in perpetuity

MA S2072

Incentivizing veterans to reside in the Commonwealth

Similar Bills

No similar bills found.