Landlord potentially committing tax fraud?

I am the sole tenant of a rental unit in Cambridge and I just noticed that my landlord has claimed the residential exemption on the property for FY24. This exemption reduces their tax burden to essentially nothing at all. Should I report my landlord for this, or is there some way that they could be allowed to claim this exemption? If I should report, what would be the best way to go about it to minimize any potential retaliation from my landlord.

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Additional info:

• My landlord, to the best of my knowledge, has not lived in the unit within the past few years.
• There is no mortgage on the property, so I don't believe there is any mortgage fraud.
• The landlord lives outside of Cambridge but within Mass.

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Thanks for any advice!