2017 -- S 0459 | |
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LC001876 | |
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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 | |
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Introduced By: Senators Coyne, Jabour, Picard, Nesselbush, and Seveney | |
Date Introduced: March 02, 2017 | |
Referred To: Senate Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local |
2 | Taxes" is hereby amended by adding thereto the following section: |
3 | 44-5-13.40. Property tax exemption for surviving spouse of police and fire personnel |
4 | killed in the line of duty. |
5 | Notwithstanding any other provision of chapter 5 of title 44, each municipality shall |
6 | exempt from taxation the real property of the surviving spouse of any law enforcement officer or |
7 | firefighter who was killed in the line of duty, who occupies such real property as their principal |
8 | place of residence. This exemption shall cease if the surviving spouse remarries and shall not be |
9 | claimed thereafter. This exemption shall apply to the surviving spouse's subsequent principal |
10 | place of residence should the spouse move to a different principal place of residence within the |
11 | state. |
12 | SECTION 2. This act shall take effect upon passage. |
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LC001876 | |
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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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1 | This act would exempt from taxation the real property of the surviving spouse of any law |
2 | enforcement officer or fire fighter killed in the line of duty. |
3 | This act would take effect upon passage. |
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LC001876 | |
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