Bill > H3132

This bill provides local municipalities (cities, towns, or districts) with the option to create a property tax reduction program for volunteer firefighters and emergency medical technicians (EMTs) in recognition of their community service. If a municipality chooses to implement the program, they can reduce a volunteer's real property tax bill by up to $2,500 per tax year, in addition to any existing tax exemptions. The municipality must maintain detailed records for each participant, including the amount of tax reduction and the criteria used to determine the reduction, and must provide copies of these records to both the local assessor and the program participant. Importantly, the tax reduction will not be considered income, wages, or employment for any taxation, withholding, workers' compensation, or other legal purposes. Volunteers participating in this program will be considered public employees for the purposes of legal liability protection. Municipalities can voluntarily adopt this program through a specific acceptance process and can also choose to revoke their participation in the same manner. The bill aims to provide a financial incentive and recognition for volunteers who provide critical emergency services to their local communities.

Budget and Finance

https://malegislature.gov/Bills/194/H3132