2025 -- S 1123

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LC002963

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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

     Introduced By: Senator David P. Tikoian

     Date Introduced: June 02, 2025

     Referred To: Senate Housing & Municipal Government

     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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LC002963

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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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     This act would authorize the town of Smithfield to provide a tax credit for any person with

paraplegia and who by reason of the paraplegic disability requires specially adapted housing.

     This act would take effect upon passage.

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LC002963

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