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H 3132

An Act providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption

194th Legislature (2025-2026) Introduced by Jo Comerford and 2 co-sponsors

Local option program allows municipalities to give volunteer firefighters and EMTs a property tax reduction up to $2,500 per year in exchange for their service.

Hearing scheduled for 11/07/2025 from 10:00 AM-02:00 PM in Gardner Auditorium
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Bill Summary · H 3132

Summary: H.3132 — An Act providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption

Purpose and intent

  • Creates a local option program allowing cities, towns, or districts to reduce real property tax obligations for volunteer, call, or auxiliary firefighters and volunteer, call, or auxiliary emergency medical technicians (EMTs) in exchange for their volunteer service.
  • The reduction is in addition to any exemption or abatement the individual already receives, but is capped at $2,500 per tax year.
  • The program is optional for municipalities and can be adopted or revoked by municipalities in the same manner as other local options (as provided in the General Laws).

Key provisions

  • Section added: Chapter 59, New Section 95.
  • Local option: Municipalities may establish a program for eligible volunteers to receive a reduction in real property taxes in exchange for volunteer services.
  • Cap: Maximum tax reduction per participant is $2,500 per tax year.
  • Record-keeping and notification:
    • The municipality must maintain records for each participant, including the total tax reduction and the criteria used to determine the reduction.
    • The municipality must provide a copy of these records to the assessor to reflect the reduced tax rate on the participant’s bill and to the participant prior to the issuance of the tax bill.
    • Municipalities may adopt rules and procedures to implement the section, consistent with its intent.
  • Tax treatment and employment status:
    • The reduced tax amount is not considered income, wages, or employment for purposes of taxation, withholding, workers’ compensation, or related statutes.
    • A participant in the program is a public employee for purposes of Chapter 258 (workers’ compensation coverage).
  • Acceptance and revocation:
    • A city, town, or district may accept the program and later revoke its acceptance in the same manner as the initial acceptance.

Who is affected

  • Volunteer firefighters (including call or auxiliary firefighters) and volunteer EMTs (including call or auxiliary EMTs) in participating municipalities.
  • Municipal assessors and municipal record-keeping/administrative staff responsible for implementing tax exemptions and bookkeeping.
  • Taxpayers who volunteer and meet program criteria, as well as the local taxpayers who bear property taxes in participating communities (indirectly affected through tax reductions).

Procedural and timeline aspects

  • Introduction: February 27, 2025.
  • Referred to the Committee on Revenue: February 27, 2025.
  • Legislative actions shown:
    • Hearing scheduled: November 7, 2025, 10:00 AM–2:00 PM, Gardner Auditorium.
    • Earlier hearing dates were scheduled or canceled in 2025 as the bill progressed.
  • Related matter: HD 1088 (the current filing is associated with a similar prior matter; this bill is described as “replaces” related filings).
  • Status: Pending committee action with a scheduled hearing; no enacted law date yet.

Fiscal and policy implications

  • Local option revenue impact: Tax reductions up to $2,500 per eligible participant per year could reduce municipal property tax revenue for participating communities, depending on participation levels.
  • Administrative requirements: Municipalities must maintain participant records, communicate reductions to assessors and to participants, and implement rules to administer the program.
  • Tax and employment implications: The program is designed to complement existing exemptions/abatements and to provide workers’ compensation coverage for participants as public employees, while ensuring the tax benefit is not treated as employment income for tax or withholding purposes.

Relation to existing law and prior proposals

  • Adds a new Section 95 to Chapter 59 (local option tax exemptions).
  • Aligns with prior similar proposals filed in previous sessions (referenced as House 2832 from 2023-2024).
  • Maintains a local-option framework allowing municipalities to opt in or out.

This bill would empower participating Massachusetts cities and towns to reward volunteer firefighters and EMTs with property tax relief in exchange for service, while setting clear caps and administrative procedures to ensure transparency and compliance. A hearing is scheduled for November 7, 2025.

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

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