Senate Bill #62 (2019)

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

Requires municipalities to exempt from taxation the real property of a surviving spouse of a law enforcement officer or firefighter killed in the line of duty, who occupies the real property as their principal place of residence.

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Changes since original draft

  • 2019 – S 0062
  • 2019 – S 0062 SUBSTITUTE A
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  • LC000509
  • LC000509/SUB A
  • ========
  • S TATE OF RHODE IS L AND
  • IN GENERAL ASSEMBLY
  • JANUARY SESSION, A.D. 2019
  • ____________
  • A N A C T
  • RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES
  • Introduced By: Senators Coyne, Crowley, Lombardi, Seveney, and DiPalma
  • Date Introduced: January 16, 2019
  • Referred To: Senate Finance
  • It is enacted by the GeneralAssembly as follows:
  • SECTION 1. Chapter 44-5 of the GeneralLaws entitled "Levy and Assessment of Local Taxes"is hereby amended by adding thereto the following section:
  • 44-5-87. Propertytax exemptions forsurviving spouses of police and fire personnel killed in the line of duty.
  • (a) Real property owned by the surviving spouse of any law enforcement officer or firefighter, who was killed in the line of duty and who occupies the realproperty as their principal place of residence shall be exempt from municipal taxation of that real property. This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse moving to a different principal place of residence within the state.
  • (b) For the purposes of this section:
  • (1) "Killed in the line of duty" means a death from 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, or bacteria.
  • (2) 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 activity the death shallbe considered killed in the line of duty.
  • SECTION 2. This act shalltake effect upon passage. ======== LC000509 ========
  • LC000509 - Page 2of 3
  • 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 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 physicalblows), chemicals, electricity, climatic conditions, infectious disease, radiation, virii, 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 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 shalltake effect upon passage. ======== LC000509/SUB A ========
  • LC000509/SUB A - Page 2of 3
  • EXPLANATION
  • BY THE LEGISLATIVE COUNCIL
  • OF
  • A N A C T
  • RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES
  • ***
  • This act would require municipalities to exempt from taxation the real property of a surviving spouse of a law enforcement officer or firefighter killed in the line of duty, who occupies the realproperty as their principal place of residence.
  • This act would take effect upon passage. ======== LC000509 ========
  • LC000509 - Page 3of 3
  • This act would exempt from taxation the real property of the surviving spouse of any law enforcement officer or firefighter killed in the line of duty with the provisions applied only prospectively and not retroactively.
  • This act would take effect upon passage. ======== LC000509/SUB A ========
  • LC000509/SUB A - Page 3of 3

Votes

NOTE: Electronic voting records are unofficial and may not be accurate. For an official vote tally, check the House or Senate Journal from the day of the vote.

Floor vote for Passage

June 25, 2019 at 5:34pm
Yeas: 36 / Nays: 2 / Not voting: 0 / Recused: 0
Legislator Vote
Sen. Algiere Y
Sen. Archambault Y
Sen. Bell Y
Sen. Cano Y
Sen. Ciccone Y
Sen. Conley Y
Sen. Coyne Y
Sen. Crowley Y
Sen. Cruz Y
Sen. DiPalma Y
Sen. Euer Y
Sen. Felag Y
Sen. Gallo Y
Sen. Goldin Y
Sen. Goodwin Y
Sen. Lawson Y
Sen. Lombardi Y
Sen. Lombardo Y
Sen. Lynch Prata Y
Sen. McCaffrey Y
Sen. McKenney Y
Sen. Metts Y
Sen. Miller Y
Sen. Morgan N
Sen. Murray Y
Sen. Nesselbush Y
Sen. Paolino Y
Sen. Pearson Y
Sen. Picard Y
Sen. Quezada Y
Sen. Raptakis Y
Sen. Rogers N
Sen. Ruggerio Y
Sen. Satchell Y
Sen. Seveney Y
Sen. Sheehan Y
Sen. Sosnowski Y
Sen. Valverde Y