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