Bill > S2073

This bill modifies tax exemption provisions for disabled veterans in Massachusetts by updating several key provisions related to property tax relief. Specifically, the bill amends existing law to provide a property tax exemption for service-connected disabled combat veterans that is proportional to their disability percentage as determined by the U.S. Department of Veterans Affairs. The exemption applies to veterans who are 65 and older, have been discharged under honorable conditions, and are permanent Massachusetts residents. The bill also extends these tax exemption benefits to surviving spouses, allowing them to continue receiving the tax relief as long as they remain in the same property and do not remarry or sell the home. If a surviving spouse sells the property, they can transfer the exemption to a new primary residence, with the exemption amount not exceeding what was granted in the most recent tax year. Additionally, the bill clarifies that to qualify for the exemption, the disabled veteran must have been a permanent Massachusetts resident on January 1 of the year of their death. These changes aim to provide more comprehensive and flexible tax relief for disabled veterans and their surviving spouses.

Budget and Finance

https://malegislature.gov/Bills/194/S2073