2020 -- S 2394

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LC004244

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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 PROPERTY SUBJECT TO TAXATION -- VOLUNTEER

FIREFIGHTER/EMERGENCY MEDICAL TECHNICIAN PROPERTY TAX EXEMPTION

ENABLING LEGISLATION

     

     Introduced By: Senators Sosnowski, DiPalma, Seveney, Rogers, and Raptakis

     Date Introduced: February 13, 2020

     Referred To: Senate Housing & Municipal Government

     It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is

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hereby amended by adding thereto the following section:

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     44-3-66. Volunteer firefighter/emergency medical technician property tax exemption

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enabling legislation.

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     (a) Municipalities may establish, by ordinance, a program to provide a property tax

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exemption for any active duty individual who volunteers his or her services as a firefighter or

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emergency medical technician; provided, that said organization has qualified as a tax exempt

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organization pursuant to Section 501(c)(3) of the Internal Revenue Service Code, 26 U.S.C. §

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501(c)(3). The criteria for providing this property tax exemption may include, but not be limited

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to, years of service, rank, quantity of calls responded to, number of training hours, duty status,

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and certification status.

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     (b) The exemption provided herein shall be in addition to any other exemption to which

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said person shall be entitled; provided, that any person seeking said exemption shall have

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presented, to the taxing authority, a true and exact account of his or her ratable estate as provided

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in §§ 44-5-15 and 44-5-16 for the year for which the exemption is claimed, together with due

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evidence that said person is entitled to said exemption.

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     (c) Any ordinance passed by the municipality shall provide a prospective tax exemption

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only.

 

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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 PROPERTY SUBJECT TO TAXATION -- VOLUNTEER

FIREFIGHTER/EMERGENCY MEDICAL TECHNICIAN PROPERTY TAX EXEMPTION

ENABLING LEGISLATION

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     This act would allow municipalities to establish a program providing a property tax

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exemption to active duty individuals who volunteer services as a firefighter or emergency

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medical technician, provided the organization to whom the individual volunteers qualifies as tax

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exempt pursuant to the Internal Revenue Service.

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     This act would take effect upon passage.

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