Bill > S1579

This bill proposes to amend Chapter 59 of the General Laws by adding a new section that would allow cities and towns to offer a property tax credit to the surviving spouse of a public safety officer who died in the line of duty. This credit, which would be for a dwelling owned by the public safety officer, could reduce real property tax obligations by up to $1,000 annually for a maximum of five years. The bill defines "dwelling" as the property and structures used as a residence, "public safety officer" as anyone employed in active duty as a fire, police, rescue, or emergency medical service worker, and "surviving spouse" as the unmarried spouse of the public safety officer who continues to live in the original dwelling.