MA S2073

Amends Chapter 59, Section 5 of Massachusetts General Laws to provide property tax exemptions for service-connected disabled combat veterans equal to their VA-determined disability percentage

Veterans must be age 65 or older, have an honorable discharge, be permanent Massachusetts residents, and hold legal title to the property on January 1 of the tax year

Surviving spouses retain the exemption after the veteran's death as long as they remain owner-occupants and do not remarry

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

Establishes that a VA disability letter serves as prima facie evidence of exemption eligibility, with the abatement effective from the date the VA recognized the disability