An Act relating to guardians of surviving children of emergency first responders

This bill (HD 4046) allows Massachusetts cities and towns to provide real estate tax abatement for properties owned and occupied by the surviving spouse or guardian of a child whose parent died while serving as an emergency first responder or corrections officer. It directly affects families who lost a parent in the line of duty, specifically enabling tax relief on the primary residence where the child lives. The key provision requires the property to be occupied by the child as their permanent home (domicile) to qualify for the tax break. This change modifies existing tax laws to provide financial support to these families through local property tax relief.