2007 -- S 0915
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
(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
(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.