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| 2 | 2 | | HOUSE DOCKET, NO. 2476 FILED ON: 1/16/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3242 |
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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 | | Todd M. Smola |
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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 establishing a property tax exemption for members of the National Guard. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Todd M. Smola1st Hampden1/16/2025Donald R. Berthiaume, Jr.5th Worcester2/25/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 2476 FILED ON: 1/16/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3242 |
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| 18 | 18 | | By Representative Smola of Warren, a petition (accompanied by bill, House, No. 3242) of Todd |
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| 19 | 19 | | M. Smola and Donald R. Berthiaume, Jr. for legislation to establish a property tax exemption for |
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| 20 | 20 | | members of the National Guard. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE, NO. 2951 OF 2023-2024.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Fourth General Court |
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| 26 | 26 | | (2025-2026) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act establishing a property tax exemption for members of the National Guard. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 Section 5 of chapter 59 of the General Laws is hereby amended by inserting after clause |
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| 32 | 32 | | 2Twenty-second D, inserted by chapter 260 of the acts of 2022, the following clause:- |
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| 33 | 33 | | 3 Twenty-second I, Real estate to the full amount of the taxable valuation of real property |
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| 34 | 34 | | 4of members of the National Guard or National Guard reservists who were domiciled in the |
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| 35 | 35 | | 5commonwealth for at least 6 months before entering service or who were domiciled in the |
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| 36 | 36 | | 6commonwealth for 5 consecutive years next before the date for filing for exemption under this |
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| 37 | 37 | | 7clause, which is occupied by them or their spouse as their domicile for any period of active |
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| 38 | 38 | | 8National Guard service outside the commonwealth plus 180 days; provided, however, that if |
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| 39 | 39 | | 9more than 1 period of active duty outside the commonwealth is performed during the year, the |
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| 40 | 40 | | 10additional 180 days shall be added to only 1 such period of active duty. 2 of 2 |
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| 41 | 41 | | 11 No real estate shall be so exempt which has been conveyed to evade taxation. Three- |
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| 42 | 42 | | 12quarters of the amount of the exemption shall be borne by the commonwealth, and the state |
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| 43 | 43 | | 13treasurer shall annually reimburse the city or town for such portion of the tax which otherwise |
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| 44 | 44 | | 14would have been collected for this exemption. |
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