Chapter 361

2008 -- H 8217

Enacted 07/05/08

A N A C T

RELATING TO TAXATION -- BRISTOL SENIOR RESIDENT PROPERTY TAX SERVICE PROGRAM

Introduced By: Representatives Gallison, and Gablinske

Date Introduced: April 25, 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 hour 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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LC02742

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