MA H3132

Allows Massachusetts cities, towns, and districts to adopt a local option program reducing real property taxes for volunteer, call, or auxiliary firefighters and emergency medical technicians in exchange for their services

Caps the maximum property tax reduction at $2,500 per tax year, with reductions provided in addition to any other exemptions or abatements the person qualifies for

Requires municipalities to maintain records for each participant documenting tax reductions and criteria used, and to provide copies to both the assessor and the participant before tax bills are issued

Specifies that tax reductions under this program are not considered income, wages, or employment for state income tax, withholding tax, or workers' compensation purposes

Treats program participants as public employees for purposes of governmental liability under Chapter 258, and allows municipalities to revoke acceptance of the program using the same process used to adopt it