Bill > S1882

This bill proposes to grant property tax exemptions to disabled veterans aged 65 or older, and their spouses, who have a disability rating of 100% as determined by the U.S. Department of Veterans Affairs. The exemption would be equal to the percentage of the veteran's permanent, service-connected disability. The veteran must be a legal resident of Massachusetts, have received an honorable discharge, and have been domiciled in the state for at least 6 months prior to entering service or 2 consecutive years prior to applying for the exemption. The real estate must be occupied as the veteran's domicile, and if the property is greater than a single-family house, only the value of the portion occupied by the veteran would be exempted. The exemption would continue for the surviving spouse after the veteran's death, as long as the spouse remains an owner and occupant of the domicile. The state would reimburse the city or town for the amount of the tax that would have been collected for this exemption.