| Chapter 245 |
| 2025 -- H 6396 Enacted 06/26/2025 |
| A N A C T |
| RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
Introduced By: Representatives Santucci, and Costantino |
| Date Introduced: June 06, 2025 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is |
| hereby amended by adding thereto the following section: |
| 44-3-28.1. Smithfield -- Exemption for people with paraplegia. |
| The town council of the town of Smithfield may, by ordinance, provide for a tax credit on |
| real property situated in the town, owned and occupied by any person with paraplegia and who by |
| reason of the paraplegic disability requires “specially adapted housing”. For the purposes of this |
| section, “specially adapted housing” means real property which has been specifically altered and/or |
| changed in some way in order to meet the needs of a person or persons with a paraplegic disability |
| who reside at the property. |
| SECTION 2. This act shall take effect upon passage. |
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| LC003005 |
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