An Act relative to municipal senior property tax relief for 100% disabled veterans

This bill creates a property tax exemption for 100% disabled veterans who are 65+ years old and occupy their home as their primary residence in Massachusetts. To qualify, veterans must have a VA-determined 100% service-connected disability, be legal Massachusetts residents, and meet specific residency requirements before entering service or filing for exemption. The exemption covers the full property tax on the portion of the home used as the veteran's primary residence, and surviving spouses aged 65+ who remain owners and occupants continue the exemption after the veteran's death. The state will reimburse municipalities for the lost tax revenue, ensuring local governments bear no cost for this relief.