This bill would amend Chapter 44-3 of the General Laws to allow municipalities to establish a program providing a property tax exemption for active duty individuals who volunteer as firefighters or emergency medical technicians. The exemption would be in addition to any other exemption the person is entitled to, and the criteria for providing the exemption may include years of service, rank, quantity of calls responded to, number of training hours, duty status, and certification status. The exemption would only apply prospectively, and the individual seeking the exemption would need to provide the taxing authority with an account of their ratable estate and evidence of their entitlement to the exemption.

This bill would take effect upon passage.