Chapter 020
2023 -- S 0056
Enacted 05/18/2023

A N   A C T
RELATING TO PROPERTY -- TAX RELIEF IN THE TOWN OF JAMESTOWN

Introduced By: Senator Dawn M. Euer

Date Introduced: January 31, 2023

It is enacted by the General Assembly as follows:
     SECTION 1. Section 1 of chapter 27 of the public laws of 2009, as amended, and as
amended by Chapter 370 of the Public Laws of 2005 entitled "An Act Providing for Tax Relief for
the Members of the Jamestown Emergency Medical Services and Volunteer Fire Department" is
hereby amended to read as follows:
     The town council of Jamestown may, by ordinance, grant to every member of the
Jamestown Fire Department, who is a member in good standing, and to the surviving spouse of any
deceased member of the same, on proper claim being made therefor, a property tax abatement.
     The town council of Jamestown may, from time to time, by ordinance, make such rules
and regulations as they deem necessary to promote the purpose of this act.
     The schedule of abatements shall be as follows: A property tax abatement in an amount up
to two thousand dollars ($2,000) or the cash equivalent if no property is owned; and such abatement
shall be in addition to any other abatement or exemption to which said person shall be entitled.
     SECTION 2. Any ordinance or amendment to any ordinance passed by the town council
of Jamestown to provide tax relief for the surviving spouses of deceased members of the Jamestown
Fire Department shall become effective upon passage.
     SECTION 3. The question of the acceptance or rejection of this act shall be submitted to
the qualified electors of said town, entitled to vote upon a proposition to impose tax or for the
expenditure of money, at any special or regular financial town meeting to be held after the passage
of the act, and no other action shall be taken under the authority of this act unless a majority of said
electors voting on said question at said town meeting vote to accept this act.
     However, any action taken in the year 2023 by the town meeting shall be as valid and
effective as if this act were in effect at the time of issue, posting and publication of the warrant for
such meeting and at the time of the taking such action.
     The town clerk of the town of Jamestown shall forthwith after said town meeting certify to
the secretary of state the result of this vote upon the question at the 2023 or a subsequent financial
town meeting; any ordinance passed by the town council of Jamestown to provide tax relief for the
spouses of deceased members of the Jamestown Fire Department shall become effective upon
passage; provided, however, that such ordinance adoption shall be preceded by a public hearing.
     SECTION 4. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is
hereby amended by adding thereto the following section:
     44-3-67. Jamestown - Firefighters tax abatement.
     The town of Jamestown may establish, by ordinance, a program to provide property tax
relief for every member in good standing of the Jamestown emergency medical services and
volunteer fire department. Such tax relief may provide an abatement of up to two thousand dollars
($2,000) in property taxes due or the cash equivalent, if they do not own property, for any fiscal
year. The criteria for providing such tax relief may include, but not be limited to, years of service,
quantity of calls responded to, and number of training hours. This benefit is transferrable to a
surviving spouse until remarriage or death.
     SECTION 5. This section and section 3 of this act shall take effect upon passage, and the
remaining sections shall take effect if and when the electors of the town of Jamestown qualified to
vote upon a proposition to impose a tax or for the expenditure of money vote to accept this act.
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