Chapter 039

2003 -- S 0109

Enacted 05/14/03

A N A C T

RELATING TO TAXATION -- PROPERTY TAX EXEMPTION

Introduced By: Senators Celona, J Montalbano, and Connors

Date Introduced: January 22, 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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LC00306

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