2018 -- S 2382

========

LC004553

========

     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

____________

A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

     

     Introduced By: Senators DiPalma, Felag, and Seveney

     Date Introduced: February 15, 2018

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

1

     SECTION 1. Sections 44-3-4, 44-3-5 and 44-3-12 of the General Laws in Chapter 44-3

2

entitled "Property Subject to Taxation" are hereby amended to read as follows:

3

     44-3-4. Veterans' exemptions.

4

     (a) (1) The property of each person who served in the military or naval service of the

5

United States in the war of the rebellion, the Spanish-American war, the insurrection in the

6

Philippines, the China-relief expedition, or World War I, and the property of each person who

7

served in the military or naval service of the United States in World War II at any time during the

8

period beginning December 7, 1941, and ending on December 31, 1946, and the property of each

9

person who served in the military or naval services of the United States in the Korean conflict at

10

any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the

11

Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7,

12

1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian

13

Gulf conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time

14

during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or

15

undeclared war for which a campaign ribbon or expeditionary medal was earned, and who was

16

honorably discharged from the service, or who was discharged under conditions other than

17

dishonorable, or who, if not discharged, served honorably, or the property of the unmarried

18

widow or widower of that person, is exempted from taxation to the amount of one thousand

19

dollars ($1,000), except in:

 

1

     (i) Burrillville, where the exemption is four thousand dollars ($4,000);

2

     (ii) Cumberland, where the town council may, by ordinance, provide for an exemption of

3

a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772);

4

     (iii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000);

5

     (iv) Jamestown, where the town council may, by ordinance, provide for an exemption for

6

veterans, and a tax credit for one hundred percent (100%) service-related disabled veterans at the

7

discretion of the council;

8

     (v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and

9

where the town council may also provide for a real estate tax exemption not exceeding ten

10

thousand dollars ($10,000) for those honorably discharged active duty veterans who served in

11

Operation Desert Storm;

12

     (vi) Newport, where the exemption is four thousand dollars ($4,000);

13

     (vii) New Shoreham, where the town council may, by ordinance, provide for an

14

exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

15

     (viii) North Kingstown, where the exemption is ten thousand dollars ($10,000);

16

     (ix) North Providence, where the town council may, by ordinance, provide for an

17

exemption of a maximum of five thousand dollars ($5,000);

18

     (x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten

19

thousand dollars ($10,000);

20

     (x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four

21

thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by

22

ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);

23

     (xi) Warren, where the exemption shall not exceed five thousand five hundred dollars

24

($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real

25

property;

26

     (xii) Westerly, where the town council may, by ordinance, provide an exemption of the

27

total value of the veterans' real and personal property to a maximum of forty thousand five

28

hundred dollars ($40,500);

29

     (xiii) Barrington, where the town council may, by ordinance, provide for an exemption of

30

six thousand dollars ($6,000) for real property;

31

     (xiv) Exeter, where the exemption is five thousand dollars ($5,000);

32

     (xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000);

33

     (xvi) West Warwick, where the city council may, by ordinance, provide for an exemption

34

of up to ten thousand dollars ($10,000);

 

LC004553 - Page 2 of 12

1

     (xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a

2

maximum of four thousand dollars ($4,000);

3

     (xviii) [As added by P.L 2016, ch. 238, § 1]. Charlestown, where the town council may,

4

by ordinance, provide for an additional exemption of a maximum of one hundred fifty dollars

5

($150) to any veteran of the United States armed services, regardless of their qualified service

6

dates, who was honorably discharged, or to the unmarried widow or widower of that person who

7

is not currently receiving this statutory exemption;

8

     (xix) [As added by P.L 2016, ch. 268, § 1]. Charlestown, where the town council may, by

9

ordinance, provide for an additional tax credit of one hundred fifty dollars ($150) to any veteran

10

of the United States armed services, regardless of their qualified service dates, who was

11

honorably discharged, or to the unmarried widow or widower of that person who is not currently

12

receiving this statutory exemption; and

13

     (xx) Narragansett, where the town council may, by ordinance, provide for an exemption

14

of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or

15

twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and

16

     (xxi) Tiverton, where the town council may provide, by ordinance as may be amended

17

from time to time, a tax credit of two hundred dollars ($200) or greater.

18

     (2) The exemption is applied to the property in the municipality where the person resides,

19

and if there is not sufficient property to exhaust the exemption, the person may claim the balance

20

in any other city or town where the person may own property; provided, that the exemption is not

21

allowed in favor of any person who is not a legal resident of the state, or unless the person

22

entitled to the exemption has presented to the assessors, on or before the last day on which sworn

23

statements may be filed with the assessors for the year for which exemption is claimed, evidence

24

that he or she is entitled, which evidence shall stand so long as his or her legal residence remains

25

unchanged; provided, however, that in the town of South Kingstown, the person entitled to the

26

exemption shall present to the assessors, at least five (5) days prior to the certification of the tax

27

roll, evidence that he or she is entitled to the exemption; and, provided, further, that the

28

exemption provided for in this subdivision to the extent that it applies in any city or town, shall be

29

applied in full to the total value of the person's real and tangible personal property located in the

30

city or town; and, provided, that there is an additional exemption from taxation in the amount of

31

one thousand dollars ($1,000), except in:

32

     (i) Central Falls, where the city council may, by ordinance, provide for an exemption of a

33

maximum of seven thousand five hundred dollars ($7,500);

34

     (ii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000);

 

LC004553 - Page 3 of 12

1

     (iii) Cumberland, where the town council may, by ordinance, provide for an exemption of

2

a maximum of twenty-two thousand five hundred dollars ($22,500);

3

     (iv) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000);

4

     (v) Newport, where the exemption is four thousand dollars ($4,000);

5

     (vi) New Shoreham, where the town council may, by ordinance, provide for an

6

exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

7

     (vii) North Providence, where the town council may, by ordinance, provide for an

8

exemption of a maximum of five thousand dollars ($5,000);

9

     (viii) Smithfield, where the exemption is four thousand dollars ($4,000);

10

     (ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000);

11

and

12

     (x) Barrington, where the town council may, by ordinance, provide for an exemption of

13

six thousand dollars ($6,000) for real property; of the property of every honorably discharged

14

veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the

15

Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any

16

time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or

17

undeclared war for which a campaign ribbon or expeditionary medal was earned, who is

18

determined by the Veterans Administration of the United States of America to be totally disabled

19

through service connected disability and who presents to the assessors a certificate from the

20

veterans administration that the person is totally disabled, which certificate remains effectual so

21

long as the total disability continues.

22

     (3) Provided, that:

23

     (i) Burrillville may exempt real property of the totally disabled persons in the amount of

24

six thousand dollars ($6,000);

25

     (ii) Cumberland town council may, by ordinance, provide for an exemption of a

26

maximum of twenty-two thousand five hundred dollars ($22,500);

27

     (iii) Little Compton may, by ordinance, exempt real property of each of the totally

28

disabled persons in the amount of six thousand dollars ($6,000);

29

     (iv) Middletown may exempt the real property of each of the totally disabled persons in

30

the amount of five thousand dollars ($5,000);

31

     (v) New Shoreham town council may, by ordinance, provide for an exemption of a

32

maximum of thirty-six thousand four hundred fifty dollars ($36,450);

33

     (vi) North Providence town council may, by ordinance, provide for an exemption of a

34

maximum of five thousand dollars ($5,000);

 

LC004553 - Page 4 of 12

1

     (vii) Tiverton town council may, by ordinance, exempt real property of each of the totally

2

disabled persons in the amount of five thousand dollars ($5,000), subject to voters' approval at the

3

financial town meeting The Tiverton town council may, by ordinance which may be amended

4

from time to time, provide for a four hundred dollars ($400) tax credit or greater on the real

5

property of each of the totally disabled persons;

6

     (viii) West Warwick town council may exempt the real property of each of the totally

7

disabled persons in an amount of two hundred dollars ($200); and

8

     (ix) Westerly town council may, by ordinance, provide for an exemption on the total

9

value of real and personal property to a maximum of forty-six thousand five hundred dollars

10

($46,500).

11

     (4) There is an additional exemption from taxation in the town of:

12

     Warren, where its town council may, by ordinance, provide for an exemption not

13

exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably

14

discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts,

15

the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at

16

any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict

17

or undeclared war for which a campaign ribbon or expeditionary medal was earned, who is

18

determined by the Veterans' Administration of the United States of America to be partially

19

disabled through a service connected disability and who presents to the assessors a certificate that

20

he is partially disabled, which certificate remains effectual so long as the partial disability

21

continues. Provided, however, that the Barrington town council may exempt real property of each

22

of the above named persons in the amount of three thousand dollars ($3,000); Warwick city

23

council may, by ordinance, exempt real property of each of the above-named persons and to any

24

person who served in any capacity in the military or naval service during the period of time of the

25

Persian Gulf conflict, whether or not the person served in the geographical location of the

26

conflict, in the amount of four thousand dollars ($4,000).

27

     (5) Lincoln. There is an additional exemption from taxation in the town of Lincoln for the

28

property of each person who actually served in the military or naval service of the United States

29

in the Persian Gulf conflict and who was honorably discharged from the service, or who was

30

discharged under conditions other than dishonorable, or who, if not discharged, served honorably,

31

or of the unmarried widow or widower of that person. The exemption shall be determined by the

32

town council in an amount not to exceed ten thousand dollars ($10,000).

33

     (b) In addition to the exemption provided in subsection (a) of this section, there is a ten-

34

thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the

 

LC004553 - Page 5 of 12

1

unmarried widow or widower of a deceased veteran of the military or naval service of the United

2

States who is determined, under applicable federal law by the Veterans Administration of the

3

United States, to be totally disabled through service-connected disability and who, by reason of

4

the disability, has received assistance in acquiring "specially adopted housing" under laws

5

administered by the veterans' administration; provided, that the real estate is occupied as his or

6

her domicile by the person; and, provided, that if the property is designed for occupancy by more

7

than one family, then only that value of so much of the house as is occupied by the person as his

8

or her domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance

9

is furnished to the assessors except in:

10

     (1) Cranston, where the exemption shall not exceed thirty thousand dollars ($30,000);

11

     (2) Cumberland, where the town council may provide for an exemption not to exceed

12

seven thousand five hundred dollars ($7,500);

13

     (3) Newport, where the exemption is ten thousand dollars ($10,000) or ten percent (10%)

14

of assessed valuation, whichever is greater;

15

     (4) New Shoreham, where the town council may, by ordinance, provide for an exemption

16

of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

17

     (5) North Providence, where the town council may, by ordinance, provide for an

18

exemption not to exceed twelve thousand five hundred dollars ($12,500);

19

     (6) Westerly, where the town council may, by ordinance, provide for an exemption of a

20

maximum of forty thousand five hundred dollars ($40,500);

21

     (7) Lincoln, where the town council may, by ordinance, provide for an exemption of a

22

maximum of fifteen thousand dollars ($15,000); and

23

     (8) Narragansett, where the town council may, by ordinance, provide for an exemption of

24

a maximum of fifty thousand dollars ($50,000); and

25

     (9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two

26

hundred dollars ($200) or greater, as may be amended from time to time.

27

     (c) In addition to the previously provided exemptions, any veteran of the military or

28

naval service of the United States who is determined, under applicable federal law by the

29

Veterans' Administration of the United States to be totally disabled through service-connected

30

disability may, by ordinance, passed in the city or town where the veteran's property is assessed,

31

receive a ten thousand dollar ($10,000) exemption from local taxation on his or her property

32

whether real or personal and if the veteran owns real property may be exempt from taxation by

33

any fire and/or lighting district; provided, that in the town of: North Kingstown, where the

34

amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the

 

LC004553 - Page 6 of 12

1

December 31, 2002, assessment; and for the town of Westerly, where the amount of the

2

exemption shall be thirty-nine thousand dollars ($39,000) commencing with the December 31,

3

2005, assessment; and in the town of Cumberland, where the amount of the exemption shall not

4

exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of

5

Narragansett, where the amount of the exemption shall not exceed twenty thousand dollars

6

($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the

7

assessed value of a motor vehicle; and in the city of Cranston, commencing with the December

8

31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars

9

($250,000) and be extended to the unmarried widow or widower of such veteran, and in the town

10

of Tiverton, where by ordinance, a tax credit of two hundred dollars ($200) or greater shall be

11

applied to the qualified veteran's property assessment tax bill.

12

     (d) In determining whether or not a person is the widow or widower of a veteran for the

13

purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of

14

the benefits of the section if the remarriage is void, has been terminated by death, or has been

15

annulled or dissolved by a court of competent jurisdiction.

16

     (e) In addition to the previously provided exemptions, there may by ordinance passed in

17

the city or town where the person's property is assessed, be an additional fifteen thousand dollars

18

($15,000) exemption from local taxation on real and personal property for any veteran of military

19

or naval service of the United States or the unmarried widow or widower of person who has been

20

or shall be classified as, or determined to be, a prisoner of war by the Veterans' Administration of

21

the United States, except in:

22

     (1) Westerly, where the town council may, by ordinance, provide for an exemption of a

23

maximum of sixty-eight thousand dollars ($68,000);

24

     (2) Cumberland, where the town council may by ordinance provide for an exemption of a

25

maximum of forty-seven thousand five hundred forty-four dollars ($47,544); and

26

     (3) Narragansett, where the town council may, by ordinance, provide for an exemption of

27

a maximum of forty thousand dollars ($40,000); and

28

     (4) Tiverton, where the town council may by ordinance provide for a tax credit of six

29

hundred dollars ($600) or greater.

30

     (f) Cities and towns granting exemptions under this section shall use the eligibility dates

31

specified in this section.

32

     (g) The several cities and towns not previously authorized to provide an exemption for

33

those veterans who actually served in the Persian Gulf conflict may provide that exemption in the

34

amount authorized in this section for veterans of other recognized conflicts.

 

LC004553 - Page 7 of 12

1

     (h) Bristol, where the town council of Bristol may, by ordinance, provide for an

2

exemption for any veteran and the unmarried widow or widower of a deceased veteran of military

3

or naval service of the United States who is determined, under applicable federal law by the

4

Veterans' Administration of the United States to be partially disabled through service connected

5

disability.

6

     (i) In addition to the previously provided exemption, any veteran who is discharged from

7

the military or naval service of the United States under conditions other than dishonorable, or an

8

officer who is honorably separated from military or naval service, who is determined, under

9

applicable federal law by the Veterans Administration of the United States to be totally and

10

permanently disabled through a service-connected disability, who owns a specially adapted

11

homestead that has been acquired or modified with the assistance of a special adaptive housing

12

grant from the Veteran's Administration and that meets Veteran's Administration and Americans

13

with disability act guidelines from adaptive housing or that has been acquired or modified using

14

proceeds from the sale of any previous homestead that was acquired with the assistance of a

15

special adaptive housing grant from the veteran's administration, the person or the person's

16

surviving spouse is exempt from all taxation on the homestead. Provided, that in the town of

17

Westerly where the amount of the above referenced exemption shall be forty-six thousand five

18

hundred dollars ($46,500).

19

     (j) The town of Coventry may provide by ordinance a one thousand dollars ($1,000)

20

exemption for any person who is an active member of the armed forces of the United States.

21

     (k) The town of Scituate may provide by ordinance, in lieu of a tax exemption that grants

22

to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax

23

credit in an amount to be determined from time to time by the town council.

24

     44-3-5. Gold star parents' exemption.

25

     (a) The property of every person whose son or daughter has served with the armed forces

26

of the United States of America and has lost his or her life as a result of his or her service with the

27

armed forces of the United States of America, providing the death was determined to be in the

28

line of duty, shall be exempted from taxation to the amount of three thousand dollars ($3,000) in

29

accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the

30

armed forces; provided, that there shall be but one exemption granted where both parents of the

31

deceased son or daughter are living; provided:

32

     (1) Cranston. The city of Cranston may provide, by ordinance, an exemption from

33

taxation not to exceed forty-five hundred dollars ($4,500);

34

     (2) Warren. The town of Warren may provide, by ordinance, an exemption from taxation

 

LC004553 - Page 8 of 12

1

not to exceed nine thousand seven hundred eighty-three dollars ($9,783);

2

     (3) Cumberland. The town of Cumberland may provide, by ordinance, an exemption not

3

to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons

4

receiving a gold star exemption;

5

     (4) North Providence. The town of North Providence may provide, by ordinance, an

6

exemption not to exceed five thousand dollars ($5,000) for persons receiving a gold star

7

exemption;

8

     (5) Smithfield. The town of Smithfield may provide, by ordinance, an exemption not to

9

exceed six thousand dollars ($6,000) for persons receiving a gold star exemption;

10

     (6) Westerly. The town of Westerly may provide, by ordinance, an exemption on the total

11

value of real and personal property not to exceed forty-six thousand five hundred dollars

12

($46,500);

13

     (7) Barrington. The town of Barrington may provide, by ordinance, an exemption not to

14

exceed six thousand dollars ($6,000) for real property for persons receiving a gold star

15

exemption;

16

     (8) Jamestown. The town of Jamestown may provide, by ordinance, an exemption on the

17

total value of real and personal property not to exceed five thousand dollars ($5,000);

18

     (9) Lincoln. The town of Lincoln may provide, by ordinance, an exemption not to exceed

19

five thousand dollars ($5,000) for persons receiving a gold star exemption;

20

     (10) West Warwick. The town of West Warwick may provide by ordinance, an

21

exemption not to exceed two hundred twenty-five dollars ($225) for persons receiving a gold star

22

exemption; and

23

     (11) Narragansett. The town of Narragansett may provide, by ordinance, an exemption

24

not to exceed twenty thousand dollars ($20,000) from the assessed value of real property, or

25

twelve thousand dollars ($12,000) from the assessed value of a motor vehicle, for persons

26

receiving a gold star exemption; and

27

     (12) Tiverton. The town of Tiverton may provide, by ordinance, a tax credit of one

28

hundred twenty dollars ($120) or greater for persons receiving a gold star exemption.

29

     (b) The adjustment shall be made to reflect the same monetary savings that appeared on

30

the property tax bill that existed for the year prior to reevaluation of the real property. If any

31

provision of this section is held invalid, the remainder of this section and the application of its

32

provisions shall not be affected by that invalidity.

33

     44-3-12. Visually impaired persons -- Exemption.

34

     (a) The property of each person who is legally blind according to federal standards as

 

LC004553 - Page 9 of 12

1

certified by a licensed physician or as certified by the Rhode Island services for the blind and

2

visually impaired shall be exempted from taxation to the amount of six thousand dollars ($6,000),

3

except for the towns of:

4

     Tiverton. Which exemption shall be seven thousand five hundred dollars ($7,500)

5

provided by town ordinance as a tax credit of three hundred dollars ($300) or greater; and

6

     Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars

7

($40,895); and

8

     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real

9

property. The exemption shall apply to the property in the municipality where the person resides,

10

and if there is not sufficient property to exhaust the exemption, the person may proclaim the

11

balance in any city or town where he or she may own property; except for the town of

12

Cumberland, which exemption shall be up to forty-seven thousand five hundred forty-four dollars

13

($47,544); and

14

     Westerly. Which may provide, by ordinance, an exemption on the total value of real and

15

personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council

16

of any city or town may, by ordinance, increase the exemption within the city or town to an

17

amount not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall

18

not be allowed in favor of any person who is not a legal resident of the state, or unless the person

19

entitled to the exemption shall have presented to the assessors, on or before the last day on which

20

sworn statements may be filed with the assessors for the year for which exemption is claimed,

21

due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal

22

residence remains unchanged. The exemption provided for in this section, to the extent that it

23

shall apply to any city or town, shall be applied in full to the total value of the person's real and

24

tangible personal property located in the city or town and shall be applied to intangible personal

25

property only to the extent that there is not sufficient real property or tangible personal property

26

to exhaust the exemption. This exemption shall be in addition to any other exemption provided by

27

law except as provided in § 44-3-25.

28

     West Warwick. Which exemption shall be equal to three hundred thirty-five dollars

29

($335).

30

     (b) In each city or town that has not increased the exemption provided by subsection (a)

31

above the minimum of six thousand dollars ($6,000), except for the towns town of:

32

     Tiverton. Which exemption shall be seven thousand five hundred dollars ($7,500); and

33

     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real

34

property. The exemption shall increase automatically each year by the same percentage as the

 

LC004553 - Page 10 of 12

1

percentage increase in the total amount of taxes levied by the city or town. The automatic

2

increase shall not apply to cities or towns that have increased the exemption provided by

3

subsection (a) above the minimum of six thousand dollars ($6,000), except for the towns town of:

4

     Tiverton. Which exemption shall be seven thousand five hundred dollars ($7,500); and

5

     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real

6

property. If the application of the automatic increase to an exemption of six thousand dollars

7

($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date

8

would result in a higher exemption than the exemption enacted by the city or town council, then

9

the amount provided by the automatic increase applies.

10

     SECTION 2. This act shall take effect upon passage.

========

LC004553

========

 

LC004553 - Page 11 of 12

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

***

1

     This act would allow the Tiverton town council to grant, by ordinance, property tax

2

credits and would remove the current property assessment value-based tax exemptions for

3

veterans, gold star parents and visually impaired persons.

4

     This act would take effect upon passage.

========

LC004553

========

 

LC004553 - Page 12 of 12