Bill > S2105

This bill expands the "Gold Star tax abatement," which is a property tax exemption, to include surviving spouses of soldiers, sailors, members of the National Guard, and veterans who died as a direct result of an injury or disease sustained during active duty, or who are missing in action with a presumptive finding of death. To qualify, the surviving spouse must occupy the property as their primary residence and have been a resident of Massachusetts for five consecutive years prior to applying for the exemption, or the deceased service member must have resided in Massachusetts for at least six months before entering service. This exemption will remain in effect until the surviving spouse dies or remarries, and the bill also repeals a previous section of law related to this exemption, clarifies that the exemption applies to deaths occurring before or after the bill's enactment but only for taxes assessed on or after July 1, 2016, and sets the effective date of the act to July 1, 2016.