An Act establishing a disabled veteran homestead exemption

This bill establishes a property tax exemption for veterans with service-connected disabilities in Massachusetts. Beginning in 2026, veterans with a VA-certified disability of 30% or higher qualify for annual tax exemptions: $2,500 for 30-49% disability, $5,000 for 50-69%, and full exemption for 70% or higher. Surviving spouses who live in the home and don't remarry can continue the exemption, and veterans killed in service automatically qualify. The exemption requires annual reapplication and applies only to the primary residence, with proration if occupancy changes during the year.