2018 -- S 2127

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LC003485

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

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A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

     Introduced By: Senators Coyne, Lombardi, Crowley, Seveney, and DiPalma

     Date Introduced: January 23, 2018

     Referred To: Senate Finance

     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:

     44-5-87. Property tax exemptions for surviving spouses of police and fire personnel

killed in the line of duty.

     (a) Real property owned by the surviving spouse of any law enforcement officer or

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

place of residence shall be exempt from municipal taxation of that real property. This exemption

applies to the surviving spouse's principal place of residence without any restriction on the spouse

moving to a different principal place of residence within the state.

     (b) For the purposes of this section:

     (1) "Killed in the line of duty" means a death from a traumatic physical wound (or

traumatized physical condition of the body) directly and proximately caused by external force

(such as bullets, explosives, sharp instruments, blunt objects, or physical blows), chemicals,

electricity, climatic conditions, infectious disease, radiation, virii, or bacteria.

     (2) When a law enforcement officer or firefighter engages in a situation involving

nonroutine stressful or strenuous physical law enforcement, fire suppression or participates in a

training exercise involving nonroutine stressful or strenuous physical activity and dies of a heart

attack, stroke or vascular rupture not later than twenty-four (24) hours after the officer or

firefighter engaged in such activity the death shall be considered killed in the line of duty.

     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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