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2012 -- S 3010 | |
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LC02708 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2012 | |
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A N A C T | |
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RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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Introduced By: Senator Dawson T. Hodgson | |
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Date Introduced: May 24, 2012 | |
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Referred To: Senate Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Section 44-3-5 of the General Laws in Chapter 44-3 entitled "Property |
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Subject to Taxation" is hereby amended to read as follows: |
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44-3-5. Gold star parents' exemption. -- (a) The property of every person whose son or |
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daughter has served with the armed forces of the United States of America and has lost his or her |
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life as a result of his or her service with the armed forces of the United States of America, |
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providing the death was determined to be in the line of duty, shall be exempted from taxation to |
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the amount of three thousand dollars ($3,000) in accordance with similar provisions of section |
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44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there shall |
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be but one exemption granted where both parents of the deceased son or daughter are living; |
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provided: |
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(1) Cranston. - The city of Cranston may provide, by ordinance, an exemption from |
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taxation not to exceed forty-five hundred dollars ($4,500); |
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(2) Warren. - The town of Warren may provide, by ordinance, an exemption from |
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taxation not to exceed nine thousand two hundred dollars ($9,200); |
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(3) Cumberland. - The town of Cumberland may provide, by ordinance, an exemption |
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not to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons |
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receiving a gold star exemption; |
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(4) North Providence. - The town of North Providence may provide, by ordinance, an |
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exemption not to exceed five thousand dollars ($5,000) for persons receiving a gold star |
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exemption; |
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(5) Smithfield. - The town of Smithfield may provide, by ordinance, an exemption not to |
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exceed six thousand dollars ($6,000) for persons receiving a gold star exemption; |
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(6) Westerly. - The town of Westerly may provide, by ordinance, an exemption on the |
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total value of real and personal property not to exceed forty-six thousand five hundred dollars |
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($46,500); |
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(7) Barrington. - The town of Barrington may provide, by ordinance, an exemption not to |
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exceed six thousand dollars ($6,000) for real property for persons receiving a gold star |
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exemption; |
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(8) Jamestown. - The town of Jamestown may provide, by ordinance, an exemption on |
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the total value of real and personal property not to exceed five thousand dollars ($5,000); and |
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(9) Lincoln. - The town of Lincoln may provide, by ordinance, an exemption not to |
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exceed five thousand dollars ($5,000) for persons receiving a gold star exemption. |
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(10) West Warwick. - The town of West Warwick may provide by ordinance, an |
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exemption not to exceed two hundred twenty-five dollars ($225) for person receiving a gold star |
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exemption. |
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(11) East Greenwich. - The town of East Greenwich may provide by ordinance, an |
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exemption on real property not to exceed one hundred fifteen dollars ($115) for persons receiving |
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a gold star exemption, one parent only. |
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(b) The adjustment shall be made to reflect the same monetary savings that appeared on |
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the property tax bill that existed for the year prior to reevaluation of the real property. If any |
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provision of this section is held invalid, the remainder of this section and the application of its |
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provisions shall not be affected by that invalidity. |
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SECTION 2. This act shall take effect upon passage. |
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LC02708 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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This act would allow the town of East Greenwich to provide a gold start exemption not to |
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exceed one hundred fifteen dollars ($115). |
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This act would take effect upon passage. |
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LC02708 | |
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