Bill > H2943

This bill proposes to allow cities, towns, and districts in Massachusetts to establish a program that would provide a real estate tax exemption for volunteer firefighters and emergency medical technicians (EMTs) in exchange for their volunteer services. The exemption would be in addition to any other exemptions or abatements the volunteer may already be entitled to, but would be capped at $2,500 per tax year. The bill also specifies that the tax reduction would not be considered as income, wages, or employment for taxation purposes, and that the volunteers would be considered public employees for the purposes of liability under Chapter 258. Finally, the bill allows cities, towns, and districts to revoke their acceptance of the program.

Budget and Finance

https://malegislature.gov/Bills/192/H2943