This bill updates Massachusetts property tax exemptions for disabled veterans. It increases exemption amounts based on disability severity: $1,500 annually (or $4,000 assessed value) for veterans with loss of one limb or sight (Section 22A), and $2,500 (or $8,000 assessed value) for those with loss of both limbs or both eyes (Section 22B). The exemptions apply to veterans who are Massachusetts residents, have honorable discharge, occupy the property as their primary residence, and meet specific disability criteria documented by the Veterans Administration. Surviving spouses retain the exemption after the veteran’s death if they remain owners and occupants of the property.
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 (HD 366) removes an existing sales tax exemption for rental companies purchasing motor vehicles, trailers, or other vehicles for business use. It directly affects rental companies defined under Chapter 175, Section 32E½, requiring them to pay sales tax on these vehicle purchases. The key provision overrides previous exemptions in Chapter 64H and related regulations (830 CMR 64H,25,1(7)), making such purchases subject to standard retail sales tax. The change applies immediately to new vehicle acquisitions by qualifying rental businesses.
By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 2018) of Patricia D. Jehlen for legislation relative to senior property tax deferral. Revenue.
By Representative Robertson of Tewksbury, a petition (accompanied by bill, House, No. 3221) of David Allen Robertson relative to disabled veterans' tax exemption totals. Revenue.
By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 3202) of David K. Muradian, Jr., relative to the sales tax exemption on personal safety devices. Revenue.
By Representative Rogers of Cambridge, a petition (accompanied by bill, House, No. 3225) of David M. Rogers relative to sales tax exemptions for battery electric vehicles or fuel cell powered vehicles. Revenue.
By Representative Lipper-Garabedian of Melrose, a petition (accompanied by bill, House, No. 3979) of Kate Lipper-Garabedian (with the approval of the mayor and city council) that the city of Melrose be authorized to establish a means tested senior citizen property tax exemption in said city. Revenue. [Local Approval Received.]
By Representative González of Springfield, a petition (accompanied by bill, House, No. 3108) of Carlos González for legislation to establish a tax incentive program for micro businesses to hire formerly incarcerated individuals and individuals receiving transitional benefits. Revenue.
By Representative Linsky of Natick, a petition (accompanied by bill, House, No. 3162) of David Paul Linsky for legislation to extend the property tax exemption to surviving spouses of blind persons. Revenue.
