2019 -- S 0062 SUBSTITUTE A

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LC000509/SUB A

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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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     44-5-13.40. Property tax exemptions for surviving spouses of police and fire

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personnel killed in the line of duty.

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     (a) Notwithstanding any other provision of chapter 5 of title 44, each municipality shall

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exempt from taxation the real property of the surviving spouse of any law enforcement officer or

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

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place of residence. This exemption shall cease if the surviving spouse remarries and shall not be

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claimed thereafter. This exemption applies to the surviving spouse's principal place of residence

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without any restriction on the spouse's moving to a different principal place of residence within

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the state.

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     (b) For the purposes of this section, killed in the line of duty shall mean a traumatic

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physical wound (or traumatized physical condition of the body) directly and proximately caused

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by external force (such as bullets, explosives, sharp instruments, blunt objects, or physical blows),

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chemicals, electricity, climatic conditions, infectious disease, radiation, virii, or bacteria. When a

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law enforcement officer or firefighter engages in a situation involving nonroutine stressful or

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strenuous physical law enforcement, fire suppression or participates in a training exercise

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involving nonroutine stressful or strenuous physical activity and dies of a heart attack, stroke or

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vascular rupture not later than twenty-four (24) hours after the officer or firefighter engaged in

 

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

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     (c) The provisions of this section shall not be applied retroactively but shall only be

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applied prospectively.

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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 exempt from taxation the real property of the surviving spouse of any law

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enforcement officer or firefighter killed in the line of duty with the provisions applied only

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prospectively and not retroactively.

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     This act would take effect upon passage.

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