Chapter 022
2003 -- H 5029
Enacted 03/19/03
A N A C T
RELATING
TO TAXATION -- PROPERTY TAX EXEMPTION
Introduced
By: Representatives Menard, Petrarca, and McManus
Date
Introduced: January 14, 2003
It
is enacted by the General Assembly as follows:
SECTION
1. Section 44-3-5 of the General Laws in Chapter 44-3 entitled "Property
Subject
to Taxation" is hereby amended to read as follows:
44-3-5.
Gold star parents' exemption. -- The property of every person whose son
or
daughter
has served with the armed forces of the United States of America and has lost
his or her
life
as a result of his or her service with the armed forces of the United States of
America,
providing
the death was determined to be in the line of duty, shall be exempted from
taxation to
the
amount of three thousand dollars ($3,000) in accordance with similar provisions
of section
44-3-4
applying to honorably discharged veterans of the armed forces; provided,
however, that
there
shall be but one exemption granted where both parents of the deceased son or
daughter are
living,
provided, however, the city of Cranston may provide by ordinance an exemption
from
taxation
not to exceed forty-five hundred dollars ($4,500), provided, however, the town
of
Warren
may provide by ordinance an exemption from taxation not to exceed eight
thousand two
hundred
fifty dollars ($8,250), and provided, however, the town of Cumberland may
provide, by
ordinance,
an exemption not to exceed eleven thousand two hundred fifty dollars ($11,250)
for
persons
receiving a gold star exemption, and provided, however, the town of North
Providence
may
provide by ordinance, an exemption not to exceed five thousand dollars ($5,000)
for persons
receiving
a gold star exemption, and provided, however, the town of Smithfield may
provide, by
ordinance,
an exemption not to exceed six thousand dollars ($6,000) for persons receiving
a gold
star
exemption, and provided, however, the town of Westerly may provide, by
ordinance, an
exemption
on the total value of real and personal property not to exceed twenty-three
thousand
dollars
($23,000); and provided, however, the town of Barrington may provide, by
ordinance, an
exemption
not to exceed six thousand dollars ($6,000) for real property for persons
receiving a
gold
star exemption; and provided, however, the town of Jamestown may provide, by
ordinance,
an
exemption on the total value of real and personal property not to exceed five
thousand dollars
($5,000).;
and provided, however, the town of Lincoln may provide, by ordinance, an
exemption
not
to exceed five thousand dollars ($5,000) for persons receiving a gold star
exemption.
The
adjustment
shall be made to reflect the same monetary savings that appeared on the
property tax
bill
that existed for the year prior to reevaluation of the real property. If any
provision of this
section
is held invalid, the remainder of this section and the application of its
provisions shall not
be
affected thereby.
SECTION
2. This act shall take effect upon passage.
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LC00352
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