Chapter 493

2007 -- S 0915

Enacted 07/05/07

A N A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

Introduced By: Senator Christopher B. Maselli

Date Introduced: April 10, 2007

It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local

Taxes" is hereby amended by adding thereto the following section:

44-5-20.13.1. Deferment of payment of tax for qualified senior citizens, disabled

citizens and disabled veterans - Johnston. -- (a) The town council for the town of Johnston may

by ordinance, provide that the payment of property taxes on a single family dwelling owned and

occupied by a senior citizen, disabled citizen or disabled veteran be partially deferred until the

property is disposed by reason of death of all qualified owners, or by reason of transfer or

conveyance; provided however, that any taxes so deferred shall contribute a lien against the real

estate.

(b) For the purposes of this section the following definitions shall apply:

(1) "Senior citizen" means any Johnston resident who is sixty-five (65) years of age or

older.

(2) "Disabled citizen" means a Johnston resident who has been determined to be totally

disabled by the United States Social Security Administration.

(3) "Disabled Veteran" means a Johnston resident who is a veteran, and has been

determined to be totally disabled by the United States Veterans Administrator.

(c) The town council for the town of Johnston shall by ordinance, establish the

requirements and application and/or verification procedures for taxpayers to avail themselves of

the benefit of the deferment provided for in this section.

     SECTION 2. This act shall take effect upon passage.

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LC02797

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