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

This bill allows Massachusetts cities and towns to create programs that reduce real estate taxes for volunteer firefighters and emergency medical technicians (EMTs) who serve their communities. Localities can offer tax reductions up to $2,500 annually per property, in addition to any existing exemptions, as long as the reduction is tied to the volunteer’s service. Towns must track and document each participant’s tax reduction amount and criteria, ensuring the reduced tax rate appears on the bill. The bill clarifies that these tax reductions are not considered income, wages, or employment for tax or workers' compensation purposes, and participants are classified as public employees under Chapter 258.