Establishes the mental health educational opportunity program and the mental health higher educational opportunity program

2025 Regular Session Introduced by Samra Brouk and 4 co-sponsors

The bill creates a property tax exemption for eligible Massachusetts veterans equal to their VA disability rating, reducing domicile value taxed and reimbursed to municipalities by

REFERRED TO HIGHER EDUCATION

Overview / Purpose

S.2046 would add a new property-tax exemption for certain Massachusetts veterans with service‑connected disabilities. The exemption reduces the taxable value of veteran-owned real estate by a percentage equal to the veteran’s permanent, service‑connected disability rating as determined by the U.S. Department of Veterans Affairs (VA). The Commonwealth would reimburse municipalities for the revenue lost to the exemption.

Key provisions

Amends Section 5 of Chapter 59 of the Massachusetts General Laws by inserting a new clause (Twenty‑second I).

Establishes an exemption equal to the percentage of a veteran’s permanent, service‑connected disability rating (per VA records). Example: a 40% VA rating would exempt 40% of the veteran’s domicile value from local property tax.

Exemption applies only to the real estate occupied as the veteran’s domicile. If the property is larger than a single‑family house, only the portion actually used as the veteran’s residence is exempted.

The exemption continues unchanged for a surviving spouse after the veteran’s death provided the surviving spouse remains an owner and occupant and is age 65 or older.

The Commonwealth bears the cost: the State Treasurer must annually reimburse cities and towns for the tax amounts that would otherwise have been collected.

Eligibility (as written)

Veteran as defined in clause 43 of section 7 of chapter 4.

Last discharge or release from armed forces under other than dishonorable conditions.

Domiciled in Massachusetts for at least six months prior to entering service, or resided in the Commonwealth for one consecutive year prior to filing for the exemption.

Must be 65 years of age or older.

Must have a service‑connected disability per VA or military records; the bill’s text refers to veterans who are “partially or have a disability rating of 100 per cent” (see Notes below).

Fiscal impact & administration

Local property tax revenue lost to the exemption is to be reimbursed in full by the Commonwealth via annual payments from the State Treasurer.

The exemption amount varies by individual (based on the VA disability percentage), so aggregate state fiscal obligation would depend on the number of eligible veterans and their ratings.

Who is affected

Eligible disabled veterans (age 65+) who occupy their property as a domicile.

Surviving spouses (age 65+) of eligible veterans who continue to own and occupy the domicile.

Municipalities (reduction in local property tax receipts, but offset by state reimbursement).

The Commonwealth (increased expenditure to reimburse municipalities).

Procedural status & timeline (as provided)

Filed: January 14, 2025 (Senate Docket No. 577).

Introduced / Read twice and referred: June 12, 2025.

Hearing scheduled: June 24, 2025 (10:30 AM–1:00 PM, A‑2).

Status shown: REFERRED TO HIGHER EDUCATION.

Other listed actions include PASSED SENATE (May–June 2025) and various committee referrals/committee discharges; the provided actions contain duplicates and date overlaps.

Notes & drafting point

The phrase “partially or have a disability rating of 100 per cent” in the bill text is ambiguous. The apparent intent is to apply the exemption in proportion to the veteran’s VA service‑connected disability rating (including up to 100%), but the statutory wording could be clarified to avoid interpretation issues. Review of final enrolled language and any committee reports is recommended for precise application.

Bill