Bill > H2493

This bill amends existing Massachusetts law to expand tax abatements for surviving spouses of service members who died in combat or are missing in action. Specifically, it allows surviving spouses to receive a full exemption on their property taxes if they occupy the property as their domicile and have been residents of Massachusetts for five consecutive years prior to applying for the exemption, or if the service member was domiciled in Massachusetts for at least six months before entering service. This exemption applies to deaths that occurred before or after the bill's enactment but only for taxes assessed on or after July 1, 2015, and continues until the surviving spouse dies or remarries. The bill clarifies that property conveyed to avoid taxation will not be exempt, and importantly, the state treasurer will reimburse cities and towns for the tax revenue lost due to these exemptions, meaning the financial burden will be borne by the Commonwealth.