An Act establishing a property tax exemption for members of the National Guard

This bill creates a property tax exemption for Massachusetts National Guard members and reservists who meet specific residency requirements. It exempts the full taxable value of their primary residence (occupied by them or their spouse) during active duty outside Massachusetts plus 180 days, provided they were domiciled in Massachusetts for at least 6 months before service or 5 consecutive years before filing. The state will cover 75% of the lost tax revenue by reimbursing cities and towns annually, while the local municipality bears the remaining 25%. The exemption does not apply to properties transferred to evade taxes.