Clause Twenty-second D of section 5 of chapter 59, as appearing in the 2002 Official Edition, is hereby amended by deleting said clause in its entirety and inserting in place thereof the following:--

Twenty-second (d), Real estate to the amount of one hundred per cent (100%) of the taxable valuation of real property of the surviving spouses of members of the Armed Forces of the United States whose death occurred as a result of injury sustained or disease contracted during active service in time of war or insurrection or combat; provided further, that said real estate is occupied by such surviving spouse as a domicile. No real estate shall be so exempt which has been conveyed to such surviving spouse to evade taxation. The amount of the exemption shall be borne by the commonwealth, and the state treasurer shall annually reimburse the city or town for the amount of the tax which otherwise would have been collected for this exemption.

Twenty-second (d 1/2), Real estate to the amount of one hundred per cent (100%) of the taxable valuation of real property of the surviving spouses of victims of terrorism whose death occurred as a result of injury sustained or disease contracted on or after September 11, 2002; provided further, that said real estate is occupied by such surviving spouse as a domicile. No real estate shall be so exempt which has been conveyed to such surviving spouse to evade taxation. The amount of the exemption shall be borne by the commonwealth, and the state treasurer shall annually reimburse the city or town for the amount of the tax which otherwise would have been collected for this exemption.