2017 -- H 5319

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LC001040

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2017

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A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

     Introduced By: Representatives McEntee, Craven, Johnston, Almeida, and Jacquard

     Date Introduced: February 01, 2017

     Referred To: House Municipal Government

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local

Taxes" is hereby amended by adding thereto the following section:

     44-5-86. Property tax exemptions for surviving spouses of police and fire personnel

killed in the line of duty.

     Notwithstanding any other provision of chapter 44-5, a municipality shall exempt from

local taxation the real property of the surviving spouse of any law enforcement officer or

firefighter who was killed in the line of duty, who occupies the real property as their principal

place of residence. This exemption shall cease if the surviving spouse remarries and shall not be

claimed thereafter. This exemption applies to the surviving spouse's principal place of residence

without any restriction on the spouse's moving to a different principal place of residence within

the state.

     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 - LEVY AND ASSESSMENT OF LOCAL TAXES

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     This act would require municipalities to exempt from taxation the real property of a

surviving spouse of a law enforcement officer or firefighter killed in the line of duty, who

occupies the real property as their principal place of residence.

     This act would take effect upon passage.

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