An Act granting property tax exemptions to disabled veterans

This bill grants property tax exemptions to disabled veterans in Massachusetts who have a service-connected disability rating of 100 percent from the U.S. Department of Veterans Affairs. To qualify, the veteran must be at least 65 years old, a legal resident of the state, and have served under honorable conditions, while the property must be their primary residence. The exemption covers a percentage of the home's value equal to the veteran's disability rating, with the state covering the resulting tax loss by reimbursing local municipalities. Additionally, the benefit extends to the surviving spouse if they continue to own and occupy the home after the veteran passes away.