2017 -- H 5320 | |
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LC000967 | |
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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 - MOTOR VEHICLE EXCISE TAX - DISABLED VETERANS | |
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Introduced By: Representatives Vella-Wilkinson, Lancia, Lombardi, Ackerman, and | |
Date Introduced: February 01, 2017 | |
Referred To: House Municipal Government | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Section 44-34-5 of the General Laws in Chapter 44-34 entitled "Excise on |
2 | Motor Vehicles and Trailers" is hereby amended to read as follows: |
3 | 44-34-5. Veterans' and other property tax exemptions. |
4 | (a) Those veterans, gold star parents, and blind persons who qualify for property tax |
5 | exemption under §§ 30-22-1 -- 30-22-4 and §§ 44-3-4, 44-3-5, and 44-3-12 shall have the |
6 | exemption applied to their real estate and tangible personal property, other than registered |
7 | vehicles or trailers, in the communities where they reside as prescribed in those sections. |
8 | However, if there is not sufficient property to exhaust the exemption, the balance of the |
9 | exemption shall be applied to the excise tax on his or her motor vehicle or trailer. |
10 | (b) The amount of exemption shall not exceed the amount of excise levied on those |
11 | vehicles owned by the person. |
12 | (c) In the event a disabled veteran owns neither real estate, tangible personal property, |
13 | nor a motor vehicle to which a property tax exemption may be applied, the property tax |
14 | exemption may be applied to a motor vehicle owned by a family member and used to transport |
15 | the veteran. |
16 | SECTION 2. This act shall take effect upon passage. |
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LC000967 | |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION - MOTOR VEHICLE EXCISE TAX - DISABLED VETERANS | |
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1 | This act would permit a disabled veteran to apply their property tax exemption to a |
2 | vehicle owned by a family member if used to transport the veteran. |
3 | This act would take effect upon passage. |
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LC000967 | |
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