2020 -- H 7194

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LC003827

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2020

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A N   A C T

RELATING TO TAXATION - EXETER VOLUNTEER FIRE AND RESCUE - REAL

PROPERTY EXEMPTIONS

     

     Introduced By: Representatives Price, and Casimiro

     Date Introduced: January 22, 2020

     Referred To: House Municipal Government

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-3-13.11 of the General Laws in Chapter 44-3 entitled "Property

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Subject to Taxation" is hereby amended to read as follows:

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     44-3-13.11. Exeter -- Property tax exemptions for active volunteer members of fire

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and rescue companies within the town of.

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     (a) The town council of the town of Exeter may, by ordinance, provide real property tax

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exemption of up to fifty one hundred thousand dollars ($50,000) ($100,000) or a personal

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tangible property or vehicle excise tax exemption of up to twenty-five thousand dollars ($25,000)

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of assessed value of any owned and occupied real property or of any tangible personal property or

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vehicle owned by any volunteer member of an Exeter fire company or rescue corps; provided,

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that said organization has qualified as a tax exempt organization pursuant to Section 501(c)(3) of

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the Internal Revenue Service Code, 26 U.S.C. § 501(c)(3). Said exemption shall also apply to the

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surviving spouse of any deceased person who qualified for an exemption at the time of his or her

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death.

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     (b) Said exemption shall be in addition to any other exemption to which said person shall

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be entitled; provided, that any person seeking said exemption shall have presented, to the tax

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assessor, a true and exact account of his or her ratable estate as provided in §§ 44-5-15 and 44-5-

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16 for the year for which the exemption is claimed, together with due evidence that said person is

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entitled to said exemption.

 

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     (c) Any ordinance passed by the town shall provide prospective tax relief only.

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     (d) The amount of the exemption and the rules and regulations regarding eligibility for

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the exemption shall be provided for by ordinance and the town council of the town of Exeter,

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upon recommendation of the tax assessor, may, from time to time, by amendment to the

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ordinance, make changes in the amount of the exemption granted and the rules and regulations

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regarding eligibility for the exemption as they deem necessary to promote the purpose of this

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section.

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     (e) Nothing contained in this section shall abrogate or affect the authority conferred upon

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the assessor by the provisions of § 44-3-4.

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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 - EXETER VOLUNTEER FIRE AND RESCUE - REAL

PROPERTY EXEMPTIONS

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     This act would authorize the Exeter town council, by ordinance to increase the real

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property tax exemption for active Exeter volunteer members of fire and rescue companies from

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fifty thousand dollars ($50,000) to one hundred thousand dollars ($100,000).

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     This act would take effect upon passage.

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