2019 -- S 0065

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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 Conley, Euer, Algiere, Lombardo, 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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     44-5-10.1. Tax payment relief during periods of governmental cessation of

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operations.

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     During periods when either the state or federal government cease the operation of

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governmental functions, in whole or in part, the city or town council may, by ordinance; provide

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relief from the payment of any tax due or payable to the city or town tax previously or hereafter

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assessed upon real estate or tangible property, to any resident of this state employed by the state

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or federal government.

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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 enable city and town councils to grant tax relief from the payment of taxes

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on real estate and personal property during periods where federal or state government cease

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governmental operations, in whole or in part, for employees of the state or federal government.

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     This act would take effect upon passage.

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