Bill > S1305

This bill proposes to establish a property tax exemption for members of the National Guard, meaning individuals who serve in the state militia. Specifically, it amends existing law to allow for an exemption on the full taxable value of real property owned and occupied by National Guard members or their spouses as their domicile, for a period extending 180 days after any active National Guard service outside the commonwealth. To qualify, these members must have been domiciled in the commonwealth for at least six months before entering service or for five consecutive years prior to filing for the exemption. The bill also clarifies that this exemption will not apply to property conveyed to avoid taxes, and importantly, it stipulates that three-quarters of the exemption's cost will be covered by the commonwealth, with the state treasurer reimbursing cities and towns for that portion of the tax revenue they would have otherwise collected.