Bill > H3027

This bill provides local governments (cities, towns, or political subdivisions) with the option to grant property tax abatements (reductions) for real estate owned and occupied by the surviving spouse or guardian of a child whose parent was an emergency first responder or corrections officer who died while performing their official duties. The tax abatement specifically applies to properties that serve as the primary residence (domicile) of the child whose parent was killed in the line of duty. By allowing local jurisdictions to provide this tax relief, the bill aims to support families of first responders and corrections officers who have made the ultimate sacrifice in service to their community. The legislation overrides existing laws that might otherwise prevent such tax abatements, giving local governments flexibility to provide financial assistance to these families.

Budget and Finance

https://malegislature.gov/Bills/194/H3027