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HOUSE DOCKET, NO. 2188 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2951
The Commonwealth of Massachusetts
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PRESENTED BY:
Todd M. Smola
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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 establishing a property tax exemption for members of the National Guard.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Todd M. Smola1st Hampden1/12/2023Steven S. Howitt4th Bristol2/27/2023 1 of 2
HOUSE DOCKET, NO. 2188 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2951
By Representative Smola of Warren, a petition (accompanied by bill, House, No. 2951) of Todd
M. Smola and Steven S. Howitt for legislation to establish a property tax exemption for members
of the National Guard. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3064 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 establishing a property tax exemption for members of the National Guard.
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. Section 5 of chapter 59 of the General Laws is hereby amended by
2inserting after clause Twenty-second D, inserted by chapter 260 of the acts of 2006, the
3following clause:-
4 Twenty-second E, Real estate to the full amount of the taxable valuation of real property
5of members of the National Guard or National Guard reservists who were domiciled in the
6commonwealth for at least 6 months before entering service or who were domiciled in the
7commonwealth for 5 consecutive years next before the date for filing for exemption under this
8clause, which is occupied by them or their spouse as their domicile for any period of active
9National Guard service outside the commonwealth plus 180 days; provided, however, that if 2 of 2
10more than 1 period of active duty outside the commonwealth is performed during the year, the
11additional 180 days shall be added to only 1 such period of active duty.
12 No real estate shall be so exempt which has been conveyed to evade taxation. Three-
13quarters of the amount of the exemption shall be borne by the commonwealth, and the state
14treasurer shall annually reimburse the city or town for such portion of the tax which otherwise
15would have been collected for this exemption.