SENATE, No. 1709

SECTION 1. Section 5 of chapter 59 of the General Laws is hereby amended by striking out the first paragraph of clause Twenty-second E, as appearing in the 2004 Official Edition, and inserting in place thereof the following paragraph:-

Real estate of any person who served in the armed forces whose last discharge was under honorable conditions, who are legal residents of the commonwealth, and who, as a result of disabilities contracted while in the armed services, have a disability rating of 100 per cent as determined by the Veterans Administration and are incapable of working, and who were domiciled in the commonwealth for at least 6 months prior to entering such service, or who have resided in the commonwealth for 5 consecutive years next prior to date of filing for exemption under this clause, to the amount of $6,000 of the taxable valuation of real property or the sum of $600, whichever would result in an abatement of the greater amount of actual taxes due, provided, that such real estate is occupied as his domicile by such person; and provided further, that the property be greater than a single-family house, then only that value of so much of said house as is occupied by said person as his domicile or a proportionate part of $600, whichever would result in an abatement of the greater amount of actual taxes due, shall be exempted.  An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such disabled veteran as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the exemption.

SECTION 2.  Section 1 of chapter 60A of the General Laws, as so appearing, is hereby amended by inserting after the word “eye”, in line 119, the following words:-

; nor to a motor vehicle owned and registered to any person who as a result of disabilities contracted while in the armed forces has a disability rating of 100 per cent as determined by the Veterans Administration.