2022 -- H 7206

========

LC004184

========

     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2022

____________

A N   A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION

     Introduced By: Representatives Place, and Chippendale

     Date Introduced: January 26, 2022

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

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

hereby amended by adding thereto the following section:

     44-3-66. Fire districts - Exemptions for volunteer firefighters.

     Any fire district or any municipal volunteer fire department is hereby authorized, by a

majority vote of its members, at its annual meeting, to exempt from taxation, a specified dollar

amount of real and/or personal property of any volunteer firefighter. This act provides authorization

of the exemption as voted but shall not be construed as mandatory.

     SECTION 2. This act shall take effect upon passage.

========

LC004184

========

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION

***

     This act would authorize fire districts or any municipal volunteer fire departments to

provide for an exemption from fire taxes for volunteer firefighters.

     This act would take effect upon passage.

========

LC004184

========

LC004184 - Page 2 of 2