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Bill

HD 2476

An Act establishing a property tax exemption for members of the National Guard

194th Legislature (2025-2026) Introduced by Donnie Berthiaume and 1 co-sponsor

Massachusetts bill establishing property tax exemption for National Guard members to reduce military service members' tax burden while potentially affecting local municipal revenues.

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Bill Summary · HD 2476

Legislative bill overview

HD 2476 creates a property tax exemption for members of the National Guard in Massachusetts. The bill would reduce or eliminate property tax obligations for qualifying National Guard members based on criteria to be established in the legislation.

Why is this important

Property taxes are often one of the largest expenses for homeowners, and this exemption would provide direct financial relief to National Guard members who serve in both state and federal capacities. This type of benefit recognizes military service while also potentially affecting municipal tax revenues that fund local schools, infrastructure, and services.

Potential points of contention

  • Municipal revenue impact: Cities and towns rely on property tax revenue for essential services; exempting a segment of taxpayers could shift financial burdens to other residents or require service reductions
  • Defining eligibility: The bill would need clear criteria for who qualifies (active duty only? part-time members? veterans?), and decisions could create fairness questions among different service populations
  • Precedent and scope: Massachusetts already has various tax exemptions; this could prompt similar requests from other occupational or service groups, potentially eroding the overall tax base

Compiled from official sources — confirm details with the bill’s official record.

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