Senate Bill #44 (2021)

AN ACT RELATING TO PROPERTY SUBJECT TO TAXATION -- VOLUNTEER FIREFIGHTER/EMERGENCY MEDICAL TECHNICIAN PROPERTY TAX EXEMPTION ENABLING LEGISLATION

Allows municipalities to establish a program providing property tax exemption to active duty individuals who volunteer services as a firefighter or emergency medical technician.

View latest version | View original version
View status on official RI website

Subscribe to email updates


Changes since original draft

  • 2021 – S 0044
  • 2021 – S 0044 SUBSTITUTE A
  • ========
  • LC000419
  • LC000419/SUB A
  • ========
  • 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. 2021
  • ____________
  • A N A C T
  • RELATING TO PROPERTY SUBJECT TO TAXATION – VOLUNTEER
  • FIREFIGHTER/EMERGENCY MEDICAL TECHNICIAN PROPERTY TAX EXEMPTION
  • ENABLING LEGISLATION
  • Introduced By: Senators Sosnowski, DiPalma, Seveney, Rogers, and Raptakis
  • Date Introduced: January 19, 2021
  • Referred To: Senate Finance
  • It is enacted by the General Assembly as follows:
  • SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is hereby amended by adding thereto the following section:
  • 44-3-66. Volunteer firefighter/emergency medical technician property tax exemption enabling legislation.
  • (a) Municipalities may establish, by ordinance, a program to provide a property tax exemption for any active duty individual who volunteers his or her services as a firefighter or emergency medical technician; provided, that said organization has qualified as a tax exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Service Code, 26 U.S.C. § 501(c)(3). The criteria for providing this property tax exemption may include, but not be limited to, years of service, rank, quantity of calls responded to, number of training hours, duty status, and certification status.
  • (a) Municipalities may establish, by ordinance, a program to provide a property tax exemption for any active duty individual who volunteers his or her services as a firefighter or emergency medical technician; provided, that said organization has qualified as a tax exempt organization pursuant to any subsection of Section 501(c) of the Internal Revenue Service Code, 26 U.S.C. § 501(c)(1) through (29). The criteria for providing this property tax exemption may include, but not be limited to, years of service, rank, quantity of calls responded to, number of training hours, duty status, and certification status.
  • (b) The exemption provided herein shall be in addition to any other exemption to which saidpersonshall beentitled; provided,that anypersonseekingsaidexemptionshallhavepresented, to the taxing authority, a true and exact account of his or her ratable estate as provided in §§ 44-5- 15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that said person is entitled to said exemption.
  • (c) Any ordinance passed by the municipality shall provide a prospective tax exemption only.
  • SECTION 2. This act shall take effect upon passage. ======== LC000419 ========
  • SECTION 2. This act shall take effect upon passage. ======== LC000419/SUB A ========
  • EXPLANATION
  • BY THE LEGISLATIVE COUNCIL
  • OF
  • A N A C T
  • RELATING TO PROPERTY SUBJECT TO TAXATION – VOLUNTEER
  • FIREFIGHTER/EMERGENCY MEDICAL TECHNICIAN PROPERTY TAX EXEMPTION
  • ENABLING LEGISLATION
  • ***
  • This act would allow municipalities to establish a program providing a property tax exemption to active duty individuals who volunteer services as a firefighter or emergency medical technician, provided the organization to whom the individual volunteers qualifies as tax exempt pursuant to the Internal Revenue Service.
  • This act would take effect upon passage. ======== LC000419 ========
  • This act would take effect upon passage. ======== LC000419/SUB A ========

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 TECHNICIAN PROPERTY TAX EXEMPTIO

April 27, 2021 at 4:55pm
Yeas: 34 / Nays: 0 / Not voting: 2 / Recused: 2
Legislator Vote
Sen. Acosta Y
Sen. Algiere R
Sen. Anderson Y
Sen. Archambault Y
Sen. Bell Y
Sen. Burke Y
Sen. Calkin NV
Sen. Cano Y
Sen. Ciccone Y
Sen. Coyne Y
Sen. Cruz Y
Sen. DiMario Y
Sen. DiPalma Y
Sen. Euer Y
Sen. Felag Y
Sen. Gallo Y
Sen. Goldin Y
Sen. Goodwin Y
Sen. Kallman Y
Sen. Lawson Y
Sen. Lombardi Y
Sen. Lombardo Y
Sen. Mack Y
Sen. McCaffrey Y
Sen. Mendes Y
Sen. Miller Y
Sen. Morgan NV
Sen. Murray Y
Sen. Paolino Y
Sen. Pearson Y
Sen. Picard Y
Sen. Quezada Y
Sen. Raptakis Y
Sen. Rogers R
Sen. Ruggerio Y
Sen. Seveney Y
Sen. Sosnowski Y
Sen. Valverde Y