Bill > H3836

This bill establishes a homestead tax exemption for veterans with service-connected disabilities in Massachusetts, providing varying levels of property tax relief based on the severity of disability. For veterans with a service-connected disability of 30-50%, the annual exemption will be $2,500; for those with a 50-70% disability, the exemption increases to $5,000; and for veterans with a 70% or higher disability rating, their property will be fully exempt from taxation. The exemption will begin in the 2026 tax year and can continue if the veteran moves to a licensed nursing home or VA facility, with the exemption transferring to their spouse under certain conditions. Surviving spouses can also benefit from the exemption as long as they continue to own and reside in the property, and they may even transfer a prorated exemption to a new primary residence if they sell the original home. Veterans killed in the line of duty are automatically eligible, and applicants must reapply annually and be subject to verification by local assessors. Importantly, taxpayers cannot claim this exemption in conjunction with other existing homestead exemptions, and the exemption will be prorated if the qualifying veteran does not occupy the residence for the full tax year.

Military Affairs and Security

https://malegislature.gov/Bills/194/H3836