Chapter 285
2008 -- S 3009
Enacted 07/08/08
A N A C T
RELATING
TO TAXATION -- BRISTOL SENIOR RESIDENT PROPERTY TAX SERVICE PROGRAM
Introduced
By: Senators C Levesque, Bates, and Felag
Date
Introduced: May 08, 2008
It is enacted by the General Assembly as
follows:
SECTION 1. Title
44 of the General Laws entitled "TAXATION" is hereby amended by
adding thereto the following chapter:
CHAPTER 33.5
BRISTOL SENIOR RESIDENT
PROPERTY TAX SERVICES CREDIT PROGRAM
44-33.5-1.
Program established. – A senior resident property tax service credit
program
is established, beginning July 1, 2008, to allow
qualified senior residents, as determined by the
provisions of this section, to receive limited real
estate tax credits in exchange for services
provided to the town of Bristol municipal
government, as described in this chapter.
44-33.5-2.
Age and income limits. – Taxpayers qualifying for a senior resident
property
tax service credit must be sixty-five (65) years
of age or over by July 1, 2008 to earn property tax
credit relief under this program, reside at the
property as a full-time resident or residents, and
have a gross annual income from all sources at
or below the moderate-income level for Bristol
County for the previous calendar year as
published by the U.S. Department of Housing and Urban
Development for a two-person household for
jointly held property or in the case of a single
person, at or below the published level as
aforementioned for a one-person household.
44-33.5-3.
Ownership. – The taxpayer or taxpayers applying for the senior
resident
property tax service credit program must be the
owner of or have a life estate interest in the
respective real estate to which the credit will
apply. If the property is held in trust, the beneficiary
or beneficiaries of the trust must be the
taxpayer or taxpayers applying for the senior resident
property tax service credit program.
44-33.5-4.
Maximum abatement and hourly rate. – The maximum credit taxpayers
may earn is five hundred dollars ($500) per
fiscal year. Credit for service will be at the state of
Rhode Island hourly minimum wage at the time the
service is performed.
44-33.5-5.
Personal exemptions and deferrals. – Taxpayers may earn tax credits
under
the service credit program in addition to any
property tax exemptions for which they may be
eligible under any provisions of the general or
public law, or town of Bristol ordinances.
44-33.5-6.
Adoption of local program rules. – The Bristol town administrator
may
establish rules and procedures for the senior
property tax service credit program. Theses rules
and procedures will assure coordination of the
assignment of program participants to the various
municipal departments where they will perform
their services.
44-33.5-7.
Certification of service. – The board, officer or department
supervising the
senior taxpayer’s service must certify to the
assessor the hours of service performed by the
taxpayer before the actual tax for the fiscal
year is committed. The certification must state the
amount actually earned as of that time. Services
performed after that date shall be credited
toward the next fiscal year’s actual tax bill to
the extent they are consistent with the program rules
established by the town administrator. A copy of
the certification must also be provided to the
senior program participant prior to the actual
tax bill being issued.
44-33.5-8.
Status of volunteers. – Senior taxpayers performing services in
return for
property tax reductions shall be considered
employees for the purposes of municipal tort liability.
The town of Bristol will be liable for damages
for injuries to third parties and for indemnification
of the seniors to the same extent as they are in
the case of injuries caused by regular municipal
employees.
44-33.5-9.
Taxation on services prohibited. – In no instance shall the amount
by which
a person’s property tax liability is reduced in
exchange for the provision of services provided
herein, be considered income, wages or
employment for the purposes of taxation, for the purposes
of withholding taxes, for the purposes of
unemployment insurance, for the purposes of workers’
compensation, or any other applicable provisions
of the Rhode Island general laws.
SECTION 2. This
act shall take effect upon passage.
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LC02750
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