Bill > H3016

This bill modifies several tax exemption provisions for veterans in Massachusetts, primarily focusing on expanding homestead exemptions for disabled veterans and their surviving spouses. Section 1 updates the existing law to provide a full property tax exemption for veterans with permanent and total disability who were honorably discharged, ensuring that they can permanently exempt their primary residence from taxation. The bill clarifies that this exemption will continue for the surviving spouse as long as they remain in the same property and do not remarry or sell the home, with the option to transfer the exemption to a new primary residence if they do sell. Section 2 adds a requirement that the veteran must have been a permanent Massachusetts resident on January 1 of the year of their death to qualify for certain exemptions. Section 3 modifies language about surviving spouse exemptions to allow for transfer of the tax exemption if the spouse sells their property. Section 4 expands disability-related exemptions to include individuals with hemplegia or those who must use a wheelchair for mobility, broadening the scope of veterans who can qualify for property tax relief. Overall, the bill aims to provide more comprehensive and flexible tax benefits for disabled veterans and their families.

Budget and Finance

https://malegislature.gov/Bills/194/H3016