Do I turn off an electric water heater at a vacation home during the off season?

I am not sure if I should turn off the electric water heater during the winter when our home in MASS. is not in use, and if so do I need to drain it? (Water is shut off at the main for the season) It does get cold in the house so leaving it at a low temperature may be best, but am I doing damage leaving the water sitting in the heater all winter. Thanks for the help