2023 -- H 6291
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LC002814
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S T A T E O F R H O D E I S L A N D
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2023
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A N A C T
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
Introduced By: Representatives Place, and Newberry
Date Introduced: April 19, 2023
Referred To: House Municipal Government & Housing
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-3-56 of the General Laws in Chapter 44-3 entitled "Property 1
Subject to Taxation" is hereby amended to read as follows: 2
44-3-56. Tax credit in lieu of tax exemption in the town of Burrillville. 3
(a) The town council of the town of Burrillville may, by ordinance, grant a dollar tax credit 4
of a specific dollar amount in lieu of the tax exemptions allowed pursuant to the provisions of §§ 5
44-3-4, 44-3-5, 44-3-12, 44-3-15 and 44-3-35 and chapter 22 of the public laws of 1973. The basis 6
for determining eligibility for the dollar tax credit shall be as set forth in §§ 44-3-4, 44-3-5, 44- 3-7
12, 44-3-15 and 44-3-35 and chapter 22 of the public laws of 1973. The dollar tax credit shall be a 8
direct deduction from the tax bill. 9
(b) In lieu of the dollar tax credit allowed in subsection (a), the town council of the town 10
of Burrillville may, by ordinance, establish a dollar tax credit for persons who meet the criteria set 11
forth in §§ 44-3-15 and 44-3-35 and chapter 22 of the public laws of 1973 based on household 12
gross income. The dollar tax credit may vary based on the household gross income. 13
(c) The total amount of all flat rate tax credits shall not exceed three percent (3%) four 14
percent (4%) of the prior year’s tax levy. 15
SECTION 2. This act shall take effect upon passage. 16
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LC002814
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LC002814 - Page 2 of 2
EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
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This act would increase the total amount of all flat tax credits from three percent (3%) to 1
four percent (4%) of the prior year's tax levy. 2
This act would take effect upon passage. 3
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LC002814
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