MA H3242

Creates a full property tax exemption on real estate for National Guard members and reservists during periods of active duty service outside Massachusetts, plus an additional 180 days after returning

Requires members to have been domiciled in Massachusetts for at least 6 months before entering service, or for 5 consecutive years before filing for the exemption

Property must be occupied by the Guard member or their spouse as their primary residence to qualify

Commonwealth bears 75% of the exemption cost, with the state treasurer annually reimbursing municipalities for lost tax revenue

Prohibits the exemption for properties conveyed specifically to evade taxation