2015 -- H 6188 | |
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LC002642 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2015 | |
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A N A C T | |
RELATING TO TAXATION - PROPERTY TAX RELIEF | |
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Introduced By: Representative Helio Melo | |
Date Introduced: May 08, 2015 | |
Referred To: House Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Section 44-33-4 of the General Laws in Chapter 44-33 entitled "Property |
2 | Tax Relief" is hereby amended to read as follows: |
3 | 44-33-4. Claim is personal. -- The right to file a claim under this chapter is personal to |
4 | the claimant and shall not survive his or her death, but the right may be exercised on behalf of a |
5 | claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a |
6 | timely claim, the amount of the claim is shall be disbursed to another member of the household |
7 | on a prorata basis based on the date of death, as determined by the tax administrator. If the |
8 | claimant was the only member of his or her household, the claim may be paid to his or her |
9 | executor or administrator, but if neither is appointed and qualified within two (2) years of the |
10 | filing of the claim, the amount of the claim shall escheat to the state. |
11 | SECTION 2. This act shall take effect upon passage. |
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LC002642 | |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION - PROPERTY TAX RELIEF | |
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1 | This act would make the property relief tax credit of an elderly and/or disabled claimant |
2 | available to another member of the household on a prorata basis as of the date of a claimant's |
3 | death. |
4 | This act would take effect upon passage. |
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