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SENATE DOCKET, NO. 610 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 2073
The Commonwealth of Massachusetts
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PRESENTED BY:
Michael F. Rush
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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 veterans tax exemptions.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Michael F. RushNorfolk and SuffolkPaul McMurtry11th Norfolk1/22/2025Steven George Xiarhos5th Barnstable2/18/2025 1 of 3
SENATE DOCKET, NO. 610 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 2073
By Mr. Rush, a petition (accompanied by bill, Senate, No. 2073) of Michael F. Rush, Paul
McMurtry and Steven George Xiarhos for legislation relative to veterans tax exemptions.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1932 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 relative to veterans tax exemptions.
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, is hereby amended by striking
2out clause Twenty-second C and inserting in place thereof the following clause:-
3 Twenty-second C, Real estate owned and used as the residence or domicile of a soldier,
4sailor, who is a service-connected disabled combat veteran, The exemption shall be in a
5percentage equal to the percentage of the veteran’s permanent, service- connected disability as
6determined by the United States Department of Veterans Affairs combat disabled veteran the age
7of sixty-five and older, and whose last discharge or release from the armed forces was under
8other than dishonorable conditions, and who, according to the records of the Veterans
9Administration, by reason of such service in the armed forces of the United States, suffered in
10the line of duty percent of permanent and or total disability, is exempt from percent of taxation; 2 of 3
11provided, that the soldier, sailor, member or combat veteran is a permanent resident of the
12commonwealth and has legal title to the real estate on January 1 of the tax year for which
13exemption is being claimed. An exemption under this clause shall continue unchanged for the
14benefit of the surviving spouse after the death of such disabled combat veteran, as long as the
15surviving spouse of the qualified combat veteran shall remain an owner and occupant of a
16domicile subject to the exemption, until the time such spouse remarries or sells or otherwise
17disposes of the real estate; provided, however, that if the spouse sells the real estate, an
18exemption not to exceed the amount granted in the most recent tax year may be transferred to
19real estate occupied by the surviving spouse as the surviving spouse’s primary residence or
20domicile, until the time the surviving spouse remarries.
21 The production by a veteran or surviving spouse of a letter of total and percentage of
22permanent disability from the United States Government or United States Department of
23Veterans Affairs or its predecessor before the property appraiser of the county in which real
24estate of the veteran lies is prima facie evidence of the fact that the veteran or the surviving
25spouse is entitled to the exemption. The veteran's abatement will be effective on the date in
26which the United States Department of Veterans Affairs recognizes the disability and provides
27compensation for such disability.
28 SECTION 2. The first paragraph of clause Twenty-second D of section 5 of chapter 59,
29as amended by section 9 of chapter 141 of the acts of 2016, is hereby further amended by
30inserting after the word “however”, the following words:- that the disabled soldier, sailor,
31member or combat veteran was a permanent resident of the commonwealth on January 1 of the
32year in which they died; and provided, further,. 3 of 3
33 SECTION 3. The second paragraph of said clause Twenty-second D of said section 5 of
34said chapter 59, as so amended, is hereby further amended by striking out the words “or
35remarries” and inserting in place thereof the following words:- remarries or otherwise disposes
36of the real estate. If the surviving spouse sells the real estate, an exemption not to exceed the
37amount granted from the most recent tax year may be transferred to real estate occupied by the
38surviving spouse as the surviving spouse’s domicile under the same conditions as provided in
39this clause.