Bill > H2951

This bill establishes a property tax exemption for members of the National Guard or National Guard reservists who were domiciled in Massachusetts for at least 6 months before entering service or for 5 consecutive years prior to filing for the exemption. The exemption applies to the real estate they occupy as their domicile during any period of active National Guard service outside the Commonwealth, plus an additional 180 days. Three-quarters of the exemption amount will be borne by the Commonwealth, with the state treasurer reimbursing the city or town for that portion of the tax that would have otherwise been collected.

Budget and Finance

https://malegislature.gov/Bills/193/H2951