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| 2 | 2 | | HOUSE DOCKET, NO. 1054 FILED ON: 1/18/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2832 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Steven S. Howitt |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act providing volunteer firefighters and emergency medical technicians with a local option |
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| 13 | 13 | | real estate tax exemption. |
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| 14 | 14 | | _______________ |
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| 15 | 15 | | PETITION OF: |
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| 16 | 16 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Steven S. Howitt4th Bristol1/18/2023Michael J. Soter8th Worcester1/30/2023 1 of 2 |
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| 17 | 17 | | HOUSE DOCKET, NO. 1054 FILED ON: 1/18/2023 |
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| 18 | 18 | | HOUSE . . . . . . . . . . . . . . . No. 2832 |
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| 19 | 19 | | By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 2832) of |
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| 20 | 20 | | Steven S. Howitt and Michael J. Soter relative to providing volunteer firefighters and emergency |
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| 21 | 21 | | medical technicians with a local option real estate tax exemption. Revenue. |
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| 22 | 22 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 23 | 23 | | SEE HOUSE, NO. 2943 OF 2021-2022.] |
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| 24 | 24 | | The Commonwealth of Massachusetts |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | In the One Hundred and Ninety-Third General Court |
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| 27 | 27 | | (2023-2024) |
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| 28 | 28 | | _______________ |
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| 29 | 29 | | An Act providing volunteer firefighters and emergency medical technicians with a local option |
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| 30 | 30 | | real estate tax exemption. |
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| 31 | 31 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 32 | 32 | | of the same, as follows: |
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| 33 | 33 | | 1 SECTION 1. Chapter 59 of the General Laws is hereby amended by adding the following |
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| 34 | 34 | | 2new section:- |
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| 35 | 35 | | 3 SECTION 95. (a) Notwithstanding any general or special law to the contrary, any city, |
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| 36 | 36 | | 4town or district which accepts the provisions of this section in the manner provided in section 4 |
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| 37 | 37 | | 5of chapter 4 may establish a program for volunteer, call or auxiliary firefighters or volunteer, call |
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| 38 | 38 | | 6or auxiliary emergency medical technicians of such city, town or district to reduce the real |
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| 39 | 39 | | 7property tax obligations of such volunteers in exchange for their volunteer services. Any |
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| 40 | 40 | | 8reduction so provided shall be in addition to any exemption or abatement to which any such 2 of 2 |
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| 41 | 41 | | 9person is otherwise entitled; provided, however, that no reduction of a real property tax bill shall |
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| 42 | 42 | | 10be granted which exceeds $2,500 in a tax year. |
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| 43 | 43 | | 11 (b) The city or town shall maintain a record for each program participant including, but |
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| 44 | 44 | | 12not limited to, the total amount by which a tax obligation thereof has been reduced and the |
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| 45 | 45 | | 13criteria used to determine such tax reduction. The town shall provide a copy of such record to the |
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| 46 | 46 | | 14assessor so that the participant’s tax bill reflects the reduced rate. The town shall also provide a |
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| 47 | 47 | | 15copy of such record to the program participant receiving the reduced tax rate prior to the issuance |
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| 48 | 48 | | 16of the actual tax bill. Such cities, towns and districts shall have the power to adopt rules and |
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| 49 | 49 | | 17procedures to implement this section in any way consistent with the intent of this section. |
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| 50 | 50 | | 18 In no instance shall the amount by which a person's property tax liability is reduced in |
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| 51 | 51 | | 19exchange for the provision of services as a volunteer, call or auxiliary firefighter or volunteer, |
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| 52 | 52 | | 20call or auxiliary emergency medical technician be considered income, wages, or employment for |
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| 53 | 53 | | 21purposes of taxation as provided in chapter 62, for the purposes of withholding taxes as provided |
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| 54 | 54 | | 22in chapter 62B, for the purposes of workers' compensation as provided in chapter 152 or any |
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| 55 | 55 | | 23other general law to the contrary. |
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| 56 | 56 | | 24 A person participating in the program authorized by section (a) shall be a public |
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| 57 | 57 | | 25 25 employee for the purposes of chapter 258 of the General Laws. |
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| 58 | 58 | | 26 (d) A city, town or district that has accepted this section may in the same manner revoke |
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| 59 | 59 | | 27 27 its acceptance. |
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