| Chapter 037 |
| 2020 -- S 2212 Enacted 06/27/2020 |
| A N A C T |
| RELATING TO TAXATION - EXETER VOLUNTEER FIRE AND RESCUE - REAL PROPERTY EXEMPTIONS |
| Introduced By: Senator Elaine J. Morgan |
| Date Introduced: February 04, 2020 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-3-13.11 of the General Laws in Chapter 44-3 entitled "Property |
| Subject to Taxation" is hereby amended to read as follows: |
| 44-3-13.11. Exeter -- Property tax exemptions for active volunteer members of fire |
| and rescue companies within the town of. |
| (a) The town council of the town of Exeter may, by ordinance, provide real property tax |
| exemption of up to fifty one hundred thousand dollars ($50,000) ($100,000) or a personal |
| tangible property or vehicle excise tax exemption of up to twenty-five thousand dollars ($25,000) |
| of assessed value of any owned and occupied real property or of any tangible personal property or |
| vehicle owned by any volunteer member of an Exeter fire company or rescue corps; provided, |
| that said the organization has qualified as a tax-exempt organization pursuant to Section |
| 501(c)(3) of the Internal Revenue Service Code, 26 U.S.C. § 501(c)(3). Said The exemption shall |
| also apply to the surviving spouse of any deceased person who qualified for an exemption at the |
| time of his or her death. |
| (b) Said The exemption shall be in addition to any other exemption to which said the |
| person shall be entitled; provided, that any person seeking said the exemption shall have |
| presented, to the tax assessor, a true and exact account of his or her ratable estate as provided in |
| §§ 44-5-15 and 44-5-16 for the year for which the exemption is claimed, together with due |
| evidence that said the person is entitled to said the exemption. |
| (c) Any ordinance passed by the town shall provide prospective tax relief only. |
| (d) The amount of the exemption and the rules and regulations regarding eligibility for |
| the exemption shall be provided for by ordinance and the town council of the town of Exeter, |
| upon recommendation of the tax assessor, may, from time to time, by amendment to the |
| ordinance, make changes in the amount of the exemption granted and the rules and regulations |
| regarding eligibility for the exemption as they deem necessary to promote the purpose of this |
| section. |
| (e) Nothing contained in this section shall abrogate or affect the authority conferred upon |
| the assessor by the provisions of § 44-3-4. |
| SECTION 2. This act shall take effect upon passage. |
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| LC003807 |
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