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

This bill allows Massachusetts cities, towns, and districts to voluntarily offer a real estate tax reduction to volunteer firefighters and emergency medical technicians in exchange for their services. Under the new provision, eligible individuals could see their property tax bills reduced by up to $2,500 per year, provided the local municipality chooses to adopt the program. The legislation also clarifies that these tax reductions are not considered income for tax or workers' compensation purposes and designates participants as public employees under specific state laws. Municipalities retain the option to accept or reject the program and may revoke their acceptance at any time.