2019 -- S 0062

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LC000509

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2019

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A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

     

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

     Date Introduced: January 16, 2019

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

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

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

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

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killed in the line of duty.

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

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

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

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

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

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     (b) For the purposes of this section:

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

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

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

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

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

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

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

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

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

 

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     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

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

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occupies the real property as their principal place of residence.

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     This act would take effect upon passage.

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