Bill
H 3836
Massachusetts bill creates a property tax exemption for veterans with service-connected disabilities, scaling by disability rating and allowing continuation for spouses or certain
Note on document consistency
- The packet provided contains two distinct legislative texts from different jurisdictions that appear to have been combined: (1) a Massachusetts bill titled “An Act establishing a disabled veteran homestead exemption” (House No. 3836 / House Docket No. 3042), and (2) a separate South Carolina House resolution encouraging St. Jude Children’s Research Hospital to establish an affiliate program in South Carolina. The metadata at the top (title “St. Jude Affiliate Program”) matches the South Carolina resolution, while the inserted bill text (Chapter 59 amendment) is the Massachusetts disabled‑veteran exemption. Below are clear, separate summaries of each item and their procedural status.
Purpose and intent
- Create a homestead property tax exemption for veterans with service‑connected disabilities to reduce tax burden and help them maintain homeownership.
Key provisions
- Adds Section 5GG to Chapter 59 (property tax law).
- Exemption tiers (by VA‑certified disability rating):
- 30%–49% disability: $2,500 annual exemption.
- 50%–69% disability: $5,000 annual exemption.
- 70% or greater disability: full exemption from property taxation under Chapter 59.
- Continuation rules:
- Exemption can continue if veteran moves to a licensed nursing facility or VA facility, so long as spouse occupies the residence or it remains owned by the qualifying veteran.
- Surviving spouse may retain the exemption while holding title, permanently residing there, and not remarrying; may transfer the most recent exemption amount to a new primary residence if sold and spouse does not remarry.
- Exemption applies if veteran was killed in the line of duty even if they had not previously obtained it.
- Administrative rules:
- Annual reapplication required during the local application period.
- Assessors may verify eligibility by application, inspection, questionnaire or other reasonable methods per Department of Revenue guidance.
- Proration: if not occupying as of January 1, exemption prorated monthly beginning with first full month of occupancy.
- Conflicting/ambiguous dates: section (a) and Section 2 state the exemption begins with taxable year 2026 (effective Jan 1, 2026), but subsection (f) also says "shall apply for taxable year 2025 and thereafter." This is a drafting inconsistency that would need resolution.
Who is affected
- Veterans with VA‑certified service‑connected disabilities who use the property as their primary residence, their surviving spouses, and local assessors. Municipal property tax revenues would be reduced for qualifying properties.
Procedural status (from packet)
- Filed 1/16/2025 by Reps. David F. DeCoste and Patrick J. Kearney.
- Referred to Committee on Veterans and Federal Affairs (2/27/2025).
- Senate concurred 2/27/2025 (per packet).
- Hearing(s) scheduled/rescheduled for October 2025.
Purpose and intent
- A non‑binding House resolution encouraging St. Jude Children’s Research Hospital, the South Carolina Childhood Cancer Taskforce, state medical schools and hospitals, and other stakeholders to pursue establishment of a St. Jude affiliate program in South Carolina.
Key points
- Notes St. Jude’s national role in pediatric cancer and sickle cell care and the value of local affiliate networks (which allow access to clinical trials and follow‑up care closer to home).
- Cites the Sept 2024 South Carolina Childhood Cancer Taskforce report documenting increases in incidence for certain childhood cancers and the state's existing coalitions and hospital systems that could support an affiliate relationship.
- Encourages collaboration to establish and operate an affiliate program; requests that copies of the resolution be presented to specific St. Jude and state health/medical leaders.
Who is affected
- This is a symbolic, encouragement resolution — it does not create funding, legal obligations, or regulatory mandates. It aims to spur dialogue and partnership among St. Jude, state institutions, and health systems.
Procedural status (from packet)
- Filed/Introduced and adopted in the South Carolina House on 01/30/2025.
If you’d like, I can:
- Produce a redlined comparison identifying the drafting inconsistency in effective dates for the Massachusetts measure, or
- Prepare a short briefing memo listing next steps for stakeholders to operationalize the South Carolina resolution (key partners, likely steps to host an affiliate, potential state supports).
Compiled from official sources — confirm details with the bill’s official record.
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