2012 -- S 3010

=======

LC02708

=======

STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

____________

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

     Introduced By: Senator Dawson T. Hodgson

     Date Introduced: May 24, 2012

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

1-1

     SECTION 1. Section 44-3-5 of the General Laws in Chapter 44-3 entitled "Property

1-2

Subject to Taxation" is hereby amended to read as follows:

1-3

     44-3-5. Gold star parents' exemption. -- (a) The property of every person whose son or

1-4

daughter has served with the armed forces of the United States of America and has lost his or her

1-5

life as a result of his or her service with the armed forces of the United States of America,

1-6

providing the death was determined to be in the line of duty, shall be exempted from taxation to

1-7

the amount of three thousand dollars ($3,000) in accordance with similar provisions of section

1-8

44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there shall

1-9

be but one exemption granted where both parents of the deceased son or daughter are living;

1-10

provided:

1-11

      (1) Cranston. - The city of Cranston may provide, by ordinance, an exemption from

1-12

taxation not to exceed forty-five hundred dollars ($4,500);

1-13

      (2) Warren. - The town of Warren may provide, by ordinance, an exemption from

1-14

taxation not to exceed nine thousand two hundred dollars ($9,200);

1-15

      (3) Cumberland. - The town of Cumberland may provide, by ordinance, an exemption

1-16

not to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons

1-17

receiving a gold star exemption;

1-18

      (4) North Providence. - The town of North Providence may provide, by ordinance, an

1-19

exemption not to exceed five thousand dollars ($5,000) for persons receiving a gold star

1-20

exemption;

2-1

      (5) Smithfield. - The town of Smithfield may provide, by ordinance, an exemption not to

2-2

exceed six thousand dollars ($6,000) for persons receiving a gold star exemption;

2-3

      (6) Westerly. - The town of Westerly may provide, by ordinance, an exemption on the

2-4

total value of real and personal property not to exceed forty-six thousand five hundred dollars

2-5

($46,500);

2-6

      (7) Barrington. - The town of Barrington may provide, by ordinance, an exemption not to

2-7

exceed six thousand dollars ($6,000) for real property for persons receiving a gold star

2-8

exemption;

2-9

      (8) Jamestown. - The town of Jamestown may provide, by ordinance, an exemption on

2-10

the total value of real and personal property not to exceed five thousand dollars ($5,000); and

2-11

      (9) Lincoln. - The town of Lincoln may provide, by ordinance, an exemption not to

2-12

exceed five thousand dollars ($5,000) for persons receiving a gold star exemption.

2-13

      (10) West Warwick. - The town of West Warwick may provide by ordinance, an

2-14

exemption not to exceed two hundred twenty-five dollars ($225) for person receiving a gold star

2-15

exemption.

2-16

     (11) East Greenwich. - The town of East Greenwich may provide by ordinance, an

2-17

exemption on real property not to exceed one hundred fifteen dollars ($115) for persons receiving

2-18

a gold star exemption, one parent only.

2-19

      (b) The adjustment shall be made to reflect the same monetary savings that appeared on

2-20

the property tax bill that existed for the year prior to reevaluation of the real property. If any

2-21

provision of this section is held invalid, the remainder of this section and the application of its

2-22

provisions shall not be affected by that invalidity.

2-23

     SECTION 2. This act shall take effect upon passage.

=======

LC02708

=======

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

***

3-1

     This act would allow the town of East Greenwich to provide a gold start exemption not to

3-2

exceed one hundred fifteen dollars ($115).

3-3

     This act would take effect upon passage.

=======

LC02708

=======