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| 5 | 5 | | 2023 -- S 0884 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC000740 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
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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 TOWNS AN D CITIES -- GENERAL POWERS |
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| 16 | 16 | | Introduced By: Senators Mack, Kallman, and Euer |
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| 17 | 17 | | Date Introduced: March 30, 2023 |
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| 18 | 18 | | Referred To: Senate Housing & Municipal Government |
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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 | | 1 |
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| 23 | 23 | | SECTION 1. Section 45-2-2 of the General Laws in Chapter 45-2 entitled "General 2 |
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| 24 | 24 | | Powers" is hereby amended to read as follows: 3 |
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| 25 | 25 | | 45-2-2. Power to tax property. 4 |
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| 26 | 26 | | (a) Towns and cities may raise by a tax on real or personal estate, or on both, any money 5 |
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| 27 | 27 | | necessary to pay town or city debts, or to defray the charges and expenses of the town or city as 6 |
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| 28 | 28 | | described in this chapter; and may include the town’s or city’s proportion of any state tax which 7 |
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| 29 | 29 | | may be assessed, in the assessment of the town or city tax, and pay the tax out of the town or city 8 |
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| 30 | 30 | | treasury; provided, that the tax is voted on at a legal meeting of the electors of the town or city. 9 |
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| 31 | 31 | | (b) There shall be assessed a vacancy tax of one percent (1%) of the total assessed value of 10 |
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| 32 | 32 | | all real property taxed in accordance with subsection (a) of this section based on the real property's 11 |
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| 33 | 33 | | assessed value for vacant units established by the city or town. 12 |
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| 34 | 34 | | SECTION 2. This act shall take effect upon passage. 13 |
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| 35 | 35 | | ======== |
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| 36 | 36 | | LC000740 |
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| 37 | 37 | | ======== |
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| 38 | 38 | | |
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| 39 | 39 | | |
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| 40 | 40 | | LC000740 - Page 2 of 2 |
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| 41 | 41 | | EXPLANATION |
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| 42 | 42 | | BY THE LEGISLATIVE COUNCIL |
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| 43 | 43 | | OF |
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| 44 | 44 | | A N A C T |
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| 45 | 45 | | RELATING TO TOWNS AN D CITIES -- GENERAL POWERS |
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| 46 | 46 | | *** |
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| 47 | 47 | | This act would assess a vacancy tax of one percent (1%) of the total assessed value of all 1 |
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| 48 | 48 | | real property based on the real property's assessed value for vacant units. 2 |
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| 49 | 49 | | This act would take effect upon passage. 3 |
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| 50 | 50 | | ======== |
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| 51 | 51 | | LC000740 |
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| 52 | 52 | | ======== |
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| 53 | 53 | | |
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