2003 -- S 1147
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
Introduced By: Senator Kevin A. Breene
Date Introduced: June 17, 2003
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:
44-3-13.11. Property tax exemptions for active volunteer members of fire and rescue
companies within the town of Exeter. – (a) The town council of the town of Exeter may, by
ordinance, provide a property tax exemption of up to fifty thousand dollars ($50,000) of assessed
value of any real property owned and occupied by any volunteer member of an Exeter fire
company or rescue corps, provided that said organization has qualified as a tax exempt
organization pursuant to section 501(c)(3) of the Internal Revenue Service code. Said exemption
shall also apply to the surviving spouse of any deceased person who qualified for an exemption at
the time of his or her death.
(b) Said exemption shall be in addition to any other exemption to which said persons
shall be entitled; provided, however, that any person seeking said exemption shall have presented,
to the tax assessor, a true and exact account of his or her ratable estate as provided in section 44-
5-15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that
said person is entitled to said exemption.
(c) Any ordinance passed by the town shall provide prospective tax relief only.
(d) The amount of the exemption and the rules and regulations regarding eligibility for
the exemption shall be provided for by ordinance and the town council of the town of Exeter,
upon recommendation of the tax
from time to time,
by amendment to the
ordinance, make changes in the amount of exemption granted and the rules and regulations
regarding eligibility for the exemption as they deem necessary to promote the purpose of this
(e) Nothing contained herein shall abrogate or affect the authority conferred upon the
assessor by the provisions of Section 44-3-4.
SECTION 2. This act shall take effect upon passage.