Chapter 084

2009 -- H 5528

Enacted 07/08/09

A N A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES --

NEWPORT

Introduced By: Representatives Jackson, A Rice, and Martin

Date Introduced: February 24, 2009

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:

44-5-78.1. Newport -- Exemption for elderly and disabled residents. – (a) The city

council for the city of Newport is authorized to annually fix the amount, if any, of a real estate tax

exemption to Newport residents based upon age or disability. Exemption rates may be tiered

based upon income level.

(b) Any exemption shall only apply to residential property owned and occupied by the

applicant.

SECTION 2. This act shall take effect upon passage.

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LC00981

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