Bill > H3242

This bill establishes a property tax exemption for members of the National Guard who meet specific residency requirements. The exemption applies to real estate property owned by National Guard members or reservists who were domiciled (legally resided) in Massachusetts for at least 6 months before entering service, or who had been domiciled in the state for 5 consecutive years prior to applying for the exemption. The property must be occupied by the National Guard member or their spouse as their primary residence during a period of active National Guard service outside the commonwealth, plus an additional 180 days. If a member has multiple active duty periods in a year, the 180-day extension applies to only one period. To prevent tax avoidance, properties conveyed specifically to evade taxation will not qualify for the exemption. Financially, three-quarters of the exemption's cost will be covered by the commonwealth, with the state treasurer reimbursing cities and towns for the portion of tax revenue they would have otherwise collected.

Budget and Finance

https://malegislature.gov/Bills/194/H3242