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| 4 | 4 | | |
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| 5 | 5 | | 2023 -- H 6462 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC003086 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S TATE OF RHODE IS LAND |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
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| 16 | 16 | | Introduced By: Representatives Casimiro, Casey, Cotter, Noret, and Solomon |
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| 17 | 17 | | Date Introduced: May 31, 2023 |
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| 18 | 18 | | Referred To: House Municipal Government & Housing |
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| 19 | 19 | | |
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| 20 | 20 | | |
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| 21 | 21 | | It is enacted by the General Assembly as follows: |
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| 22 | 22 | | SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is 1 |
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| 23 | 23 | | hereby amended by adding thereto the following section: 2 |
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| 24 | 24 | | 44-3-67. Volunteer firefighter/emergency medical technician property tax exemption 3 |
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| 25 | 25 | | enabling legislation. 4 |
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| 26 | 26 | | (a) Municipalities may establish, by ordinance, a program to provide a property tax 5 |
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| 27 | 27 | | exemption for any active duty individual who volunteers his or her services as a firefighter or 6 |
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| 28 | 28 | | emergency medical technician; provided, that said organization has qualified as a tax exempt 7 |
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| 29 | 29 | | organization pursuant to any subsection of Section 501(c) of the Internal Revenue Service Code, 8 |
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| 30 | 30 | | 26 U.S.C. § 501(c)(1) through (29). The criteria for providing this property tax exemption may 9 |
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| 31 | 31 | | include, but not be limited to, years of service, rank, quantity of calls responded to, number of 10 |
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| 32 | 32 | | training hours, duty status, and certification status. 11 |
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| 33 | 33 | | (b) The exemption provided herein shall be in addition to any other exemption to which 12 |
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| 34 | 34 | | said person shall be entitled; provided, that any person seeking said exemption shall have presented, 13 |
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| 35 | 35 | | to the taxing authority, a true and exact account of his or her ratable estate as provided in §§ 44-5-14 |
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| 36 | 36 | | 15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that 15 |
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| 37 | 37 | | said person is entitled to said exemption. 16 |
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| 38 | 38 | | (c) Any ordinance passed by the municipality shall provide a prospective tax exemption 17 |
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| 39 | 39 | | only. 18 |
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| 40 | 40 | | |
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| 41 | 41 | | |
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| 42 | 42 | | LC003086 - Page 2 of 3 |
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| 43 | 43 | | SECTION 2. This act shall take effect upon passage. 1 |
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| 45 | 45 | | LC003086 |
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| 46 | 46 | | ======== |
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| 47 | 47 | | |
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| 48 | 48 | | |
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| 49 | 49 | | LC003086 - Page 3 of 3 |
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| 50 | 50 | | EXPLANATION |
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| 51 | 51 | | BY THE LEGISLATIVE COUNCIL |
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| 52 | 52 | | OF |
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| 53 | 53 | | A N A C T |
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| 54 | 54 | | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
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| 55 | 55 | | *** |
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| 56 | 56 | | This act would allow municipalities to establish a program providing a property tax 1 |
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| 57 | 57 | | exemption to active duty individuals who volunteer services as a firefighter or emergency medical 2 |
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| 58 | 58 | | technician, provided the organization to whom the individual volunteers qualifies as tax exempt 3 |
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| 59 | 59 | | pursuant to the Internal Revenue Service. 4 |
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| 60 | 60 | | This act would take effect upon passage. 5 |
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| 61 | 61 | | ======== |
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| 62 | 62 | | LC003086 |
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| 63 | 63 | | ======== |
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