| Chapter 353 |
| 2021 -- S 0103 Enacted 07/12/2021 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Senators Coyne, Valverde, Seveney, DiMario, DiPalma, and Euer |
| Date Introduced: January 26, 2021 |
| 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: |
| 44-5-87. Property tax credit in exchange for volunteer services performed by persons |
| over age sixty (60). |
| (a)(1) Each city and town, by resolution or ordinance adopted by the city or town council, |
| may establish a program to allow persons over the age of sixty (60) years to volunteer to provide |
| services to such the city or town. In exchange for such the volunteer services, the city or town shall |
| reduce the real property tax obligations of such the person over the age of sixty (60) years on their |
| tax bills and any reduction so provided shall be in addition to any exemption or abatement to which |
| any such person is otherwise entitled and no such person shall receive a rate of, or be credited with, |
| more than the current state minimum wage per hour for services provided pursuant to such the |
| reduction nor shall the reduction of the real property tax bill exceed one thousand five hundred |
| dollars ($1,500) in a given tax year. It shall be the responsibility of the city or town to maintain a |
| record for each taxpayer including, but not limited to, the number of hours of service and the total |
| amount by which the real property tax has been reduced and to provide a copy of such the record |
| to the assessor in order that the actual tax bill reflect the credit granted. A copy of such the record |
| shall also be provided to the taxpayer prior to the issuance of the actual tax bill. Such The cities |
| and towns shall have the power to create local rules and procedures for implementing this section |
| in any way consistent with the intent of this section. |
| (2) In no instance shall the amount by which a person's property tax liability is reduced in |
| exchange for the provision of services be considered income, wages, or employment for purposes |
| of taxation,; for the purposes of withholding taxes,; for the purposes of workers' compensation; or |
| any other applicable provisions of the general laws, but such the person while providing such the |
| services shall be considered a public employee; provided, however, that such the services shall be |
| deemed employment for the purposes of unemployment insurance. |
| (b) A city or town, by vote of its city or town council, may adjust the credit in subsection |
| (a) of this section by: |
| (1) Allowing an approved representative, for persons physically unable, to provide such |
| the services to the city or town; or |
| (2) Allowing the maximum reduction of the real property tax bill to be based on one |
| hundred twenty-five (125) volunteer service hours in a given tax year, rather than one thousand |
| five hundred dollars ($1,500). |
| SECTION 2. This act shall take effect upon passage. |
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| LC000731 |
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