Vulnerable Adults

2025-2026 Regular Session Introduced by Val Guest and 2 co-sponsors

Allows муниципalities to grant real estate tax abatements for property owned and occupied by guardians of surviving children of emergency responders killed in the line of duty.

Referred to Committee on Judiciary

Bill at a glance

Title: An Act relating to guardians of surviving children of emergency first responders

Bill number: H 3027 (House) — replaces HD 4046

Sponsor: Rep. David Biele (4th Suffolk)

Introduced / Prefiled: Prefiled 12/05/2024; Introduced 01/14/2025

Current status: Referred to Committee on Judiciary (also noted as referred to Revenue 02/27/2025); hearing(s) scheduled for 09/16/2025

Classification: House bill

Purpose / intent

To authorize cities, towns, and other political subdivisions in Massachusetts to abate (reduce or cancel) real estate taxes on property owned and occupied by the surviving spouse or by a guardian of a child whose parent — an emergency first responder or corrections officer — was killed in the line of duty, when that property is the child’s domicile.

Key provisions

Creates an exception to M.G.L. chapter 59, section 5 (and any contrary general/special law) permitting municipal real estate tax abatements in the specific circumstances described.

Eligible property: property "owned and occupied by the surviving spouse or guardian of a child" whose parent was an emergency first responder or corrections officer killed in the line of duty, provided the property is occupied by the child as his or her domicile.

Authority is permissive: a city, town, or political subdivision "may grant" the abatement — the bill does not mandate municipalities to do so.

The bill text does not specify the amount or duration of an abatement, or detailed eligibility/administration procedures; those would be determined locally or by subsequent implementing rules.

Who would be affected

Primary beneficiaries: surviving spouses or legal guardians of children whose parent (an emergency first responder or corrections officer) died in the line of duty, provided the child resides at the property as their domicile.

Municipalities: cities, towns, and other political subdivisions may choose to offer abatements and would bear revenue and administrative implications if they do so.

Taxing authorities and assessors: would need to process applications and implement any local abatement policy adopted.

Fiscal and administrative implications

No dollar amounts or formula are specified in the bill. Fiscal impact depends on whether and how many municipalities adopt abatements and the number/size of eligible properties.

Potential reduction in local property tax revenues for municipalities that adopt abatements; administrative workload for evaluating eligibility and granting abatements.

Because authority is permissive, statewide fiscal impact is limited and driven by local decisions.

Procedural / timeline notes

Prefiled: 12/05/2024

Introduced and read first time: 01/14/2025; referred to Committee on Judiciary (entries indicate subsequent referral to Revenue on 02/27/2025 and that the Senate concurred 02/27/2025)

Hearings: initially scheduled 09/16/2025 (10:30 AM–01:00 PM), later updated/rescheduled for 09/16/2025 (10:30 AM–12:30 PM) with virtual option noted.

Related bill: HD 4046 is listed as replaced.

Note: The file includes unrelated draft text from a South Carolina bill concerning Long-Term Care Ombudsman reporting exemptions; that content is not part of Massachusetts H.3027 and appears to be extraneous.

Bill