MA H3222

Amends Chapter 59 of Massachusetts General Laws to update property tax exemptions for disabled veterans who are legal residents, honorably discharged, and domiciled in Massachusetts for at least 6 months prior to service or 2 consecutive years prior to filing

Sets basic veteran exemption at $2,000 of assessed taxable valuation or $800 in tax abatement, whichever is greater

Provides enhanced exemptions based on disability level: $4,000 valuation or $1,500 for loss of one limb/eye, POWs, or medal recipients; $8,000 or $2,500 for loss of multiple limbs or both eyes; $10,000 or $3,000 for those receiving VA "specially adapted housing" assistance; $6,000 or $2,000 for 100% VA disability rating

Splits exemption costs between municipalities (first $2,000 of valuation or up to $175) and the commonwealth (remaining amounts), with state treasurer reimbursing cities and towns annually

Exemptions continue for surviving spouses who remain owners and occupants of the domicile; assessors may deny exemptions for properties conveyed to evade taxation