Bill > H2461

This bill proposes to amend Massachusetts General Laws Chapter 59, which deals with property taxes, to create a new property tax exemption for certain paraplegic veterans. Specifically, it adds a new clause, "Twenty-second F," to Section 5 of Chapter 59, which would exempt the real estate of veterans who are paraplegic due to an injury received in service and who meet certain residency and service discharge requirements, provided they occupy the property as their domicile. This exemption would continue for a surviving spouse as long as they remain the owner and occupant. The bill also makes technical amendments to other sections of Chapter 59 to incorporate this new exemption and adjust application deadlines and other related provisions, including a new section that allows cities and towns to offer an additional exemption of up to 100% of a qualifying exemption, provided certain conditions are met, such as assessing property at full and fair cash valuation.