Notwithstanding any general or special law to the contrary, the board of assessors of the town of Burlington may grant, retroactive to fiscal year 2002, real and personal property tax abatements, up to 100 per cent of the total tax assessed to members of the Massachusetts national guard and to reservists on active duty and serving in foreign countries, for the fiscal year in which said military personnel is on active duty and serving in foreign countries, subject to eligibility criteria developed by the board of assessors. The authority to grant abatements under this act shall expire after fiscal year 2015, unless extended by a vote of the board of selectmen of the town of Burlington.
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