By Mr. Gomez, a petition (accompanied by bill, Senate, No. 2014) of Adam Gomez for legislation to establish voluntary contribution check-off boxes on state tax returns to provide financial assistance to the Massachusetts Commission Against Discrimination. Revenue.
By Representative Consalvo of Boston, a petition (subject to Joint Rule 12) of Rob Consalvo (with the approval of the mayor and city council) relative to taxes in the city of Boston. Revenue. [Local Approval Received.]
HD 3648 allows cities and towns to offer a property tax exemption for senior citizens aged 70 or older who live in their primary residence. The exemption covers up to 35% of the average residential property value in the municipality, but the property's taxable value cannot drop below 10% of its full market value. Municipalities must first be certified to assess all property at full value and then adopt the program through local government approval. Seniors must apply to their local assessors to receive the exemption, which applies to their primary home and is in addition to other existing exemptions.
This bill increases the income tax exemption for senior citizens in Massachusetts from $700 to $1,500. It directly affects senior citizens (typically defined as 65 or older under state law) by reducing the amount of their income subject to state income tax. The key provision amends the state tax code to raise the exemption amount, meaning seniors will pay tax on a higher portion of their income than before. This is a concrete change to the tax law, not a procedural or commemorative measure.
By Ms. Miranda, a petition (accompanied by bill, Senate, No. 87) of Liz Miranda for legislation to increase the share of cannabis revenue to communities harmed by the war on drugs. Cannabis Policy.
This bill (HD 3213) increases tax exemptions for disabled veterans in Massachusetts. It updates three tiers of real estate tax exemptions based on disability severity:
- **$4,000** exemption (replacing a lower amount) for veterans with permanent loss of use of one foot, one hand, or one eye (or POW status/medal recipients),
- **$8,000** exemption (replacing a lower amount) for veterans with loss of both feet/hands or combined loss (e.g., one foot + one hand),
- All exemptions apply only to primary residences occupied by the veteran or their spouse.
The bill ensures surviving spouses retain the exemption after the veteran’s death if they remain owners and occupants. It also eliminates annual re-verification once approved, unless new evidence shows the veteran initially failed eligibility criteria.
By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 144) of Bruce J. Ayers relative to dedicating one-percent of the recreational marijuana excise to youth substance use prevention. Cannabis Policy.
HD 3688 excludes student loan forgiveness from taxable income for veterans who are permanently and totally disabled. The bill amends Massachusetts tax law to specifically add these veterans to a list of individuals who do not owe state income tax on forgiven education loans. This directly affects disabled veterans receiving loan discharge under federal law (Section 108(f)(5)(A)(iii) of the Internal Revenue Code), preventing them from paying state taxes on that forgiven amount. The provision creates a clear tax exemption for this specific group without changing federal law or creating new programs.
HD 956 exempts eligible disabled veterans from vehicle registration fees and license issuance fees. It applies to veterans permanently disabled as certified by the medical advisory board under Chapter 90, who display the special disabled veteran number plate or handicapped parking placard. The exemption covers one personally owned vehicle used for noncommercial purposes. This bill modifies Chapter 64H (vehicle sales tax exemption) and Chapter 90 (registration fee waiver) to clarify and extend these fee waivers to qualifying veterans.
This bill updates Massachusetts property tax exemptions for veterans with service-connected disabilities. It replaces a flat $2000 or $400 exemption with an incremental scale: veterans rated 10% or more disabled by the VA or military receive $400 for 10% disability up to $1,000 for 100% disability, in 10% increments. The exemption applies to primary residences occupied by qualifying veterans or their spouses (if also veterans) and continues annually unless the disability rating drops below 10%. The Department of Revenue must establish this scale by January 1, 2027, to implement the changes.