Selectmen are exploring a state law that allows communities to offer a tax break to year-round residents while shifting the burden to seasonal residents.

The law was recently brought to light by a new Mashpee selectman who focused his campaign on easing the residential tax burden on year-round residents.

Massachusetts General Law Title IX, Chapter 59, allows for a tax reduction of up to 20 percent on primary, year-round residential properties.

"I think it's important for us to look at the various means of tax relief and discuss them," said Selectman Peter Teitelbaum, who put the item on the agenda for Monday's meeting. "If nothing else, I wanted people to see we're at least looking at these things."

Teitelbaum said he wasn't advocating adopting the law in Wareham, just that town officials should study it to see if it is a fit in Wareham.

In addition to being proposed in Mashpee, this tax reduction is currently offered in Boston, Cambridge, Brookline, Barnstable and eight other municipalities in Massachusetts.

"It is clear to me we share some of the demographics of Mashpee, and I would encourage us to do more homework on this," Selectman Judith Whiteside said.

Town Attorney Richard Bowen said that condominiums used as primary, year-round residences would be covered under the law and that the Board of Selectmen could choose to adopt the tax-break provisions without going through Town Meeting. He also suggested Selectmen bring in the Director of Assessors to go over the numbers with them if they wanted to pursue the concept.

"I think we have to look at everything -- anything that helps our residents," said Selectman Patrick Tropeano.

"This discussion will continue, I would hope, regardless of the [election] result tomorrow," Teitelbaum said, referring to the Tuesday Proposition 2 1/2 override vote, in which voters resoundingly rejected a $4.5 million tax increase.