Cape Cod town unveils tax perk to halt winter exodus

Provincetown, Massachusetts

THIS resort town at the tip of Cape Cod is such a popular destination, its promoters like to say, that even the Pilgrims landed here before they settled in Plymouth.

In the summer, Provincetown is still one of the most crowded vacation spots in New England. A historic art colony and a popular destination for gays, it draws up to 65,000 people to the galleries on frenzied Commercial Street and the windswept dunes of the Cape Cod National Seashore.

But come late fall, the beaches and bars mostly empty out. An…