MA H3016

Exempts from property taxation real estate owned and occupied by veterans with permanent and total service-connected disabilities, as documented by the Veterans Administration

Surviving spouses of qualifying disabled veterans retain the tax exemption as long as they remain owners and occupants of the property and do not remarry

Allows surviving spouses who sell exempted property to transfer the exemption (up to the most recent tax year amount) to a new primary residence until remarriage

Adds a residency requirement that veterans killed in action must have been permanent Massachusetts residents on January 1 of the year of death to qualify their surviving spouses for exemption

Expands existing special housing exemptions to include hemiplegics and veterans who must use a wheelchair for mobility, in addition to paraplegics