Establishes a property tax exemption for members of the National Guard in Massachusetts.

This bill amends the General Laws of Massachusetts to create a property tax exemption for members of the National Guard. The exemption applies to real property occupied by the member or their spouse during active duty outside the commonwealth, plus an additional 180 days. The commonwealth will cover three-quarters of the exemption amount, with the state treasurer responsible for the remaining quarter. The exemption is contingent on the member being domiciled in Massachusetts for at least six months before entering service or for five consecutive years prior to filing for the exemption.

Establishes a property tax exemption for members of the National Guard in Massachusetts.

This bill amends the General Laws of Massachusetts to create a property tax exemption for members of the National Guard. The exemption applies to real property occupied by the member or their spouse during active duty outside the commonwealth, plus an additional 180 days. The commonwealth will cover three-quarters of the exemption amount, with the state treasurer responsible for the remaining quarter. The exemption is contingent on the member being domiciled in Massachusetts for at least six months before entering service or for five consecutive years prior to filing for the exemption.