H3132 • 2025

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

Healthcare Taxes

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The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Steven S. Howitt
Last action: 2026-02-12
Official status: Referred to House Committee on Bills in the Third Reading
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

An Act providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No.

What This Bill Does

An Act providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No.
3132) of Steven S.
Howitt, Susannah M.
Whipps and Joanne M.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-02-12 House
Committee reported that the matter be placed in the Orders of the Day for the next sitting
2026-02-12 House
Rules suspended
2026-02-12 House
Read second and ordered to a third reading
2026-01-15 House
Bill reported favorably by committee and referred to the committee on House Steering, Policy and Scheduling
2025-10-28 Joint
Hearing scheduled for 11/07/2025 from 10:00 AM-02:00 PM in Gardner Auditorium
2025-07-14 Joint
Hearing canceled – new hearing TBD
2025-07-11 Joint
Hearing scheduled for 07/22/2025 from 01:00 PM-05:00 PM in A-2
2025-02-27 House
Referred to the committee on Revenue
2025-02-27 Senate
Senate concurred

Official Summary Text

An Act providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption
By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 3132) of Steven S. Howitt, Susannah M. Whipps and Joanne M. Comerford relative to providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption. Revenue.
Status:
Referred to House Committee on Bills in the Third Reading

Current Bill Text

Read the full stored bill text

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Bill H.3132

Chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following new section:-

SECTION 95. (a) Notwithstanding any general or special law to the contrary, any city, town or district which accepts the provisions of this section in the manner provided in section 4 of chapter 4 may establish a program for volunteer, call or auxiliary firefighters or volunteer, call or auxiliary emergency medical technicians of such city, town or district to reduce the real property tax obligations of such volunteers in exchange for their volunteer services. Any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled; provided, however, that no reduction of a real property tax bill shall be granted which exceeds $2,500 in a tax year.

(b) The city or town shall maintain a record for each program participant including, but not limited to, the total amount by which a tax obligation thereof has been reduced and the criteria used to determine such tax reduction. The town shall provide a copy of such record to the assessor so that the participant’s tax bill reflects the reduced rate. The town shall also provide a copy of such record to the program participant receiving the reduced tax rate prior to the issuance of the actual tax bill. Such cities, towns and districts shall have the power to adopt rules and procedures to implement this section in any way consistent with the intent of this section.

In no instance shall the amount by which a person's property tax liability is reduced in exchange for the provision of services as a volunteer, call or auxiliary firefighter or volunteer, call or auxiliary emergency medical technician be considered income, wages, or employment for purposes of taxation as provided in chapter 62, for the purposes of withholding taxes as provided in chapter 62B, for the purposes of workers' compensation as provided in chapter 152 or any other general law to the contrary.

A person participating in the program authorized by section (a) shall be a public

25 employee for the purposes of chapter 258 of the General Laws.

(d) A city, town or district that has accepted this section may in the same manner revoke

27 its acceptance.

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