H3016 — An Act establishing a homestead exemption for disabled veterans

Summary

An Act establishing a homestead exemption for disabled veterans

Bill Text

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The bill amends existing law to clarify and expand property tax exemptions for veterans and their surviving spouses.

• Chapter 59, Section 5

  Twenty-second C, Real estate owned and used as the residence or domicile of a soldier, sailor, or member of the National Guard, who is a veteran as defined in clause 43 of section 7 of chapter 4, and whose last discharge or release from the armed forces was under other than dishonorable conditions, and who, according to the records of the Veterans Administration, by reason of such service in the armed forces of the United States, suffered in the line of duty permanent and total disability, is exempt from taxation; provided, that the soldier, sailor, member or veteran is a permanent resident of the commonwealth and has legal title to the real estate on January 1 of the tax year for which exemption is being claimed. An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such disabled veteran, as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the exemption, until the time such spouse remarries or sells or otherwise disposes of the real estate; provided, however, that if the spouse sells the real estate, an exemption not to exceed the amount granted in the most recent tax year may be transferred to real estate occupied by the surviving spouse as the surviving spouse’s primary residence or domicile, until the time the surviving spouse remarries. The production by a veteran or surviving spouse of a letter of total and permanent disability from the United States Government or United States Department of Veterans Affairs or its predecessor before the property appraiser of the county in which real estate of the veteran lies is prima facie evidence of the fact that the veteran or the surviving spouse is entitled to the exemption. → Twenty-second C, Real estate owned and used as the residence or domicile of a soldier, sailor, or member of the National Guard, who is a veteran as defined in clause 43 of section 7 of chapter 4, and whose last discharge or release from the armed forces was under other than dishonorable conditions, and who, according to the records of the Veterans Administration, by reason of such service in the armed forces of the United States, suffered in the line of duty permanent and total disability, is exempt from taxation; provided, that the soldier, sailor, member or veteran is a permanent resident of the commonwealth and has legal title to the real estate on January 1 of the tax year for which exemption is being claimed. An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such disabled veteran, as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the exemption, until the time such spouse remarries or sells or otherwise disposes of the real estate; provided, however, that if the spouse sells the real estate, an exemption not to exceed the amount granted in the most recent tax year may be transferred to real estate occupied by the surviving spouse as the surviving spouse’s primary residence or domicile, until the time the surviving spouse remarries. The production by a veteran or surviving spouse of a letter of total and permanent disability from the United States Government or United States Department of Veterans Affairs or its predecessor before the property appraiser of the county in which real estate of the veteran lies is prima facie evidence of the fact that the veteran or the surviving spouse is entitled to the exemption.

  This clause reforms the property tax exemption criteria and extends benefits to surviving spouses of veterans.

• Chapter 59, Section 5

  however → that the soldier, sailor, member or veteran was a permanent resident of the commonwealth on January 1 of the year in which they died; and provided, further,

  This change specifies residency criteria for tax exemption eligibility at the time of a veteran's death.

• Chapter 59, Section 5

  or remarries → remarries or otherwise disposes of the real estate.

  This amendment broadens the conditions under which the surviving spouse may retain the tax exemption.

• Chapter 59, Section 5

  paraplegics → paraplegics, hemiplegics, or who must use a wheelchair for mobility.

  This addition expands eligibility for tax exemption to include additional categories of individuals with disabilities.

Sponsors

• Bruce J. Ayers · Primary

Subjects