Bill
H 3009
Creates a DOR‑administered, disability‑based tax exemption scale for MA veterans, tying real estate tax relief to VA disability ratings (10%+), with annual updates.
Status & procedural history
- Prefiled: 2024-12-05. Introduced in the House and read first time: 2025-01-14. Referred to Committee on Judiciary (initial docketing).
- Referred to Revenue Committee: 2025-02-27. Senate concurred: 2025-02-27. Hearing scheduled before Revenue Committee: 06/24/2025, 10:30 AM–1:00 PM (A‑2). Related docket: HD 3697 (replaces).
- Note: The materials provided include unrelated South Carolina alimony statutory text; that text is not part of this Massachusetts bill.
Purpose / intent
- To revise and clarify the property tax exemption available to disabled Massachusetts veterans by establishing a Department of Revenue‑administered incremental exemption scale tied to veterans’ disability ratings (as determined by the U.S. Department of Veterans Affairs or a branch of the armed forces).
Key provisions
1. Amendment target
- Amends Clause Twenty‑second of G.L. c. 59, §5 (the veteran real estate exemption clause), replacing the first two paragraphs with updated language.
2. Eligibility (existing elements retained)
- Applies to legal residents of Massachusetts who are veterans (as defined in G.L. c. 4, §7, cl. 43), last discharged under other‑than‑dishonorable conditions, and who either were domiciled in Massachusetts for at least 6 months prior to service or have resided in the Commonwealth for 5 consecutive years prior to filing for the exemption.
- Exemption applies only to real estate occupied in whole or part as the veteran’s domicile.
- If both spouses are veterans, each may receive the exemption as if unmarried.
- Assessors may deny exemptions for property conveyed to evade taxation.
3. Disability‑based incremental exemption scale (new)
- Veterans with service‑connected disabilities rated at 10% or greater qualify for an exemption tied to their disability percentage.
- The Department of Revenue must establish an incremental exemption schedule that:
- Provides at least $400 for a 10% disability rating;
- Provides no more than $1,000 for a 100% disability rating;
- Uses increments corresponding to disability increases of no greater than 10 percentage points (i.e., exemptions increase in steps tied to disability bands).
4. Ongoing proof and assessor rules
- Once an assessor grants the exemption, the veteran need not resubmit proof in subsequent years in that city/town unless the disability rating drops below 10%.
- Assessors may rescind or refuse to allow the exemption on subsequent discovery that the veteran did not meet the requirements at the time it was first granted.
Implementation timeline
- The Department of Revenue, in collaboration with the Commissioner of Veterans’ Services, must publish the incremental exemption scale and any necessary implementing regulations on or before January 1, 2027.
Who is affected
- Primary beneficiaries: Massachusetts veterans with service‑connected disabilities rated at least 10%, and spouses who are veterans.
- Local governments/municipal assessors: must apply the new scale, may adjust administrative practices, and will implement the proof/recertification provisions.
- State agencies: Department of Revenue and Veterans’ Services must collaborate to design and publish the exemption schedule and regulations.
Potential impacts
- Financial: Increases clarity and ties veteran real estate tax relief directly to disability ratings; the exact fiscal effect on municipal tax revenues depends on the exemption amounts set by the Department of Revenue and the number of eligible veterans in each community.
- Administrative: Creates a standardized statewide exemption schedule and reduces annual re‑verification burden for veterans whose disability rating remains ≥10%, but requires municipalities to adopt the new schedule and follow new filing/verification rules.
Notes / caveats
- The bill text provided includes duplication and an unrelated South Carolina alimony enforcement draft; this summary focuses only on the Massachusetts provisions amending G.L. c. 59, §5 (Clause Twenty‑second). If you want, I can prepare a side‑by‑side comparison of current statute vs. proposed wording or estimate municipal fiscal impacts given veteran population data.
Compiled from official sources — confirm details with the bill’s official record.
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