An Act establishing a local option to exempt fishermen from property taxes

This bill would allow Massachusetts towns and cities to choose whether to offer a property tax exemption for licensed commercial fishermen, lobstermen, oyster farmers, and other fish farmers. If a municipality accepts this option, its local board of assessors can reduce or eliminate property taxes for eligible residents who meet specific criteria set by that board. The law gives local communities the discretion to implement this benefit rather than making it mandatory statewide.