An Act relative to tax relief for low-income seniors and veterans

This bill amends Massachusetts law to provide vehicle tax relief for low-income seniors and veterans. It exempts from the motor vehicle excise tax one personal vehicle owned or leased by: (1) residents over 65 with annual income at or below the federal poverty guideline, or (2) veterans (as defined in Chapter 4) with income at or below 100% of the federal poverty level. Once approved by local assessors, the exemption requires no further proof of eligibility in subsequent years, though it may be revoked if eligibility is later found to have been misrepresented. The policy directly affects qualifying seniors and veterans who own or lease a single personal vehicle.