2019 -- H 5191

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LC000994

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2019

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A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

     Introduced By: Representatives Tobon, Abney, Amore, Vella-Wilkinson, and Azzinaro

     Date Introduced: January 24, 2019

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local

Taxes" is hereby amended by adding thereto the following section:

     44-5-10.1. Tax payment relief during periods of governmental cessation of

operations.

     During periods when either the state or federal government cease the operation of

governmental functions, in whole or in part, the city or town council may, by ordinance; provide

relief from the payment of any tax due or payable to the city or town tax previously or hereafter

assessed upon real estate or tangible property, to any resident of this state employed by the state

or federal government.

     SECTION 2. This act shall take effect upon passage.

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LC000994

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

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     This act would enable city and town councils to grant tax relief from the payment of taxes

on real estate and personal property during periods where federal or state government cease

governmental operations, in whole or in part, for employees of the state or federal government.

     This act would take effect upon passage.

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LC000994

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