Bill > H2683

This bill proposes to amend existing Massachusetts General Laws to establish a property tax exemption for members of the National Guard and National Guard reservists. Specifically, it would add a new clause, "Twenty-second E," to Section 5 of Chapter 59. This exemption would apply to the full taxable value of real property owned by National Guard members or reservists who have resided in Massachusetts for at least six months before entering service, or for five consecutive years prior to filing for the exemption. The property must be occupied by them or their spouse as their domicile during any period of active National Guard service outside the commonwealth, plus an additional 180 days. If multiple periods of active duty outside the commonwealth occur within a year, the 180-day extension applies to only one of those periods. The bill also clarifies that properties conveyed to avoid taxation will not be eligible for this exemption, and importantly, 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 that would otherwise have been collected.