2023 -- H 6462 | |
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LC003086 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2023 | |
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A N A C T | |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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Introduced By: Representatives Casimiro, Casey, Cotter, Noret, and Solomon | |
Date Introduced: May 31, 2023 | |
Referred To: House Municipal Government & Housing | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is |
2 | hereby amended by adding thereto the following section: |
3 | 44-3-67. Volunteer firefighter/emergency medical technician property tax exemption |
4 | enabling legislation. |
5 | (a) Municipalities may establish, by ordinance, a program to provide a property tax |
6 | exemption for any active duty individual who volunteers his or her services as a firefighter or |
7 | emergency medical technician; provided, that said organization has qualified as a tax exempt |
8 | organization pursuant to any subsection of Section 501(c) of the Internal Revenue Service Code, |
9 | 26 U.S.C. § 501(c)(1) through (29). The criteria for providing this property tax exemption may |
10 | include, but not be limited to, years of service, rank, quantity of calls responded to, number of |
11 | training hours, duty status, and certification status. |
12 | (b) The exemption provided herein shall be in addition to any other exemption to which |
13 | said person shall be entitled; provided, that any person seeking said exemption shall have presented, |
14 | to the taxing authority, a true and exact account of his or her ratable estate as provided in §§ 44-5- |
15 | 15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that |
16 | said person is entitled to said exemption. |
17 | (c) Any ordinance passed by the municipality shall provide a prospective tax exemption |
18 | only. |
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1 | 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 -- PROPERTY SUBJECT TO TAXATION | |
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1 | This act would allow municipalities to establish a program providing a property tax |
2 | exemption to active duty individuals who volunteer services as a firefighter or emergency medical |
3 | technician, provided the organization to whom the individual volunteers qualifies as tax exempt |
4 | pursuant to the Internal Revenue Service. |
5 | This act would take effect upon passage. |
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