It is enacted by the General Assembly as follows:
SECTION 1. Section 44-3-5 of the General Laws in Chapter 44-3 entitled "Property Subject to Taxation" is hereby amended to read as follows:
44-3-5. Gold star parents' exemption. -- The property
of every person whose son or daughter has served with the armed
forces of the United States of America in any of the wars in
which the United States has been engaged as defined in section
44-3-4 and has lost his or her life as a casualty of any of
the wars {ADD as a result of his or her service with the armed
forces of the United States of America ADD} , {ADD providing the death
was determined to be in the line of duty ADD} shall be exempted from
taxation to the amount of three thousand dollars ($3,000) in
accordance with similar provisions of section 44-3-4 applying to
honorably discharged veterans of the armed forces; provided,
however, that there shall be but one exemption granted where both
parents of the deceased son or daughter are living, provided,
however, the city of Cranston may provide by ordinance an
exemption from taxation not to exceed forty-five hundred dollars
($4,500), provided, however, the town of Warren may provide by
ordinance an exemption from taxation not to exceed five thousand
two hundred fifty dollars ($5,250), and provided however, the
town of Cumberland may provide, by ordinance, an exemption not to
exceed eleven thousand two hundred fifty dollars ($11,250) for
persons receiving a gold star exemption, and provided, however,
the town of North Providence may provide by ordinance, an
exemption not to exceed five thousand dollars ($5,000) for
persons receiving a gold star exemption, and provided, however,
the town of Smithfield may provide, by ordinance, an exemption
not to exceed six thousand dollars ($6,000) for persons receiving
a gold star exemption. The adjustment shall be made to reflect
the same monetary savings that appeared on the property tax bill
that existed for the year prior to reevaluation of the real
property. If any provision of this section is held invalid, the
remainder of this section and the application of its provisions
shall not be affected thereby.
SECTION 2. This act shall take effect upon passage.
