Chapter 365
2023 -- H 6291
Enacted 06/27/2023

A N   A C T
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

Introduced By: Representatives Place, and Newberry

Date Introduced: April 19, 2023

It is enacted by the General Assembly as follows:
     SECTION 1. Section 44-3-56 of the General Laws in Chapter 44-3 entitled "Property
Subject to Taxation" is hereby amended to read as follows:
     44-3-56. Tax credit in lieu of tax exemption in the town of Burrillville.
     (a) The town council of the town of Burrillville may, by ordinance, grant a dollar tax credit
of a specific dollar amount in lieu of the tax exemptions allowed pursuant to the provisions of §§
44-3-4, 44-3-5, 44-3-12, 44-3-15, and 44-3-35 and chapter 22 of the public laws of 1973 P.L. 1973,
ch. 22. The basis for determining eligibility for the dollar tax credit shall be as set forth in §§ 44-
3-4, 44-3-5, 44- 3-12, 44-3-15, and 44-3-35 and chapter 22 of the public laws of 1973 P.L. 1973,
ch. 22. The dollar tax credit shall be a direct deduction from the tax bill.
     (b) In lieu of the dollar tax credit allowed in subsection (a), the town council of the town
of Burrillville may, by ordinance, establish a dollar tax credit for persons who meet the criteria set
forth in §§ 44-3-15 and 44-3-35 and chapter 22 of the public laws of 1973 P.L. 1973, ch. 22 based
on household gross income. The dollar tax credit may vary based on the household gross income.
     (c) The total amount of all flat rate tax credits shall not exceed three percent (3%) four
percent (4%) of the prior year’s tax levy.
     SECTION 2. This act shall take effect upon passage.
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LC002814
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