2025 -- H 6396 | |
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LC003005 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2025 | |
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A N A C T | |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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Introduced By: Representatives Santucci, and Costantino | |
Date Introduced: June 06, 2025 | |
Referred To: House Municipal Government & Housing | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is |
2 | hereby amended by adding thereto the following section: |
3 | 44-3-28.1. Smithfield -- Exemption for people with paraplegia. |
4 | The town council of the town of Smithfield may, by ordinance, provide for a tax credit on |
5 | real property situated in the town, owned and occupied by any person with paraplegia and who by |
6 | reason of the paraplegic disability requires “specially adapted housing”. For the purposes of this |
7 | section, “specially adapted housing” means real property which has been specifically altered and/or |
8 | changed in some way in order to meet the needs of a person or persons with a paraplegic disability |
9 | who reside at the property. |
10 | SECTION 2. This act shall take effect upon passage. |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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1 | This act would authorize the town of Smithfield to provide a tax credit for any person with |
2 | paraplegia and who by reason of the paraplegic disability requires specially adapted housing. |
3 | This act would take effect upon passage. |
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