Notwithstanding section 5 of chapter 59 of the General Laws, or any other general or special law to the contrary, any city, town, or political subdivision of the commonwealth may grant abatement of the real estate taxes assessed upon the property owned and occupied by the surviving spouse or guardian of a child whose parent was an emergency first responder or corrections officer killed in the line of duty as such, provided that such real estate is occupied by the child as his or her domicile.
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