Chapter 101
2019 -- H 5453 SUBSTITUTE A
Enacted 07/08/2019

A N   A C T

Introduced By: Representatives McEntee, Craven, Almeida, Ucci, and Morin
Date Introduced: February 14, 2019

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:
     44-5-13.40. Property tax exemptions for surviving spouses of police and fire
personnel killed in the line of duty.
     (a) Notwithstanding any other provision of chapter 5 of title 44, each municipality shall
exempt from taxation the real property of the surviving spouse of any law enforcement officer or
firefighter who was killed in the line of duty, who occupies the real property as their his or her
principal place of residence. This exemption shall cease if the surviving spouse remarries and
shall not be claimed thereafter. This exemption applies to the surviving spouse's principal place of
residence without any restriction on the spouse's moving to a different principal place of
residence within the state.
     (b) For the purposes of this section, killed in the line of duty shall mean a traumatic
physical wound (or traumatized physical condition of the body) directly and proximately caused
by external force (such as bullets, explosives, sharp instruments, blunt objects, or physical blows),
chemicals, electricity, climatic conditions, infectious disease, radiation, virii viruses, or bacteria.
When a law enforcement officer or firefighter engages in a situation involving nonroutine
stressful or strenuous physical law enforcement, fire suppression or participates in a training
exercise involving nonroutine stressful or strenuous physical activity and dies of a heart attack,
stroke, or vascular rupture not later than twenty-four (24) hours after the officer or firefighter
engaged in such the activity, the death shall be considered killed in the line of duty.
     (c) The provisions of this section shall not be applied retroactively but shall only be
applied prospectively.
     SECTION 2. This act shall take effect upon passage.
LC001376/SUB A