2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-5. - Gold star parents’ exemption.

§ 44-3-5. Gold star parents’ exemption.
(a)
The property of every person whose son or daughter has served with the armed forces of the United States of America and has lost his or her life as a result of his or her service with the armed forces of the United States of America, providing the death was determined to be in the line of duty, shall be exempted from taxation to the amount of three thousand dollars ($3,000) in accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there shall be but one exemption granted where both parents of the deceased son or daughter are living; provided:
(1) Cranston.
The city of Cranston may provide, by ordinance, an exemption from taxation not to exceed forty-five hundred dollars ($4,500);
(2) Warren.
The town of Warren may provide, by ordinance, an exemption from taxation not to exceed nine thousand seven hundred eighty-three dollars ($9,783);
(3) Cumberland.
The town of Cumberland may provide, by ordinance, an exemption not to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons receiving a gold star exemption;
(4) North Providence.
The town of North Providence may provide, by ordinance, an exemption not to exceed five thousand dollars ($5,000) for persons receiving a gold star exemption;
(5) Smithfield.
The town of Smithfield may provide, by ordinance, an exemption not to exceed six thousand dollars ($6,000) for persons receiving a gold star exemption;
(6) Westerly.
The town of Westerly may provide, by ordinance, an exemption on the total value of real and personal property not to exceed forty-six thousand five hundred dollars ($46,500);
(7) Barrington.
The town of Barrington may provide, by ordinance, an exemption not to exceed six thousand dollars ($6,000) for real property for persons receiving a gold star exemption;
(8) Jamestown.
The town of Jamestown may provide, by ordinance, an exemption on the total value of real and personal property not to exceed five thousand dollars ($5,000);
(9) Lincoln.
The town of Lincoln may provide, by ordinance, an exemption not to exceed five thousand dollars ($5,000) for persons receiving a gold star exemption;
(10) West Warwick.
The town of West Warwick may provide, by ordinance, an exemption not to exceed two hundred twenty-five dollars ($225) for persons receiving a gold star exemption;
(11) Narragansett.
The town of Narragansett may provide, by ordinance, an exemption not to exceed twenty thousand dollars ($20,000) from the assessed value of real property, or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle, for persons receiving a gold star exemption;
(12) Tiverton.
The town of Tiverton may provide, by ordinance, a tax credit of one hundred twenty dollars ($120) or greater for persons receiving a gold star exemption;
(13) Charlestown.
The town of Charlestown may provide, by ordinance, a tax dollar credit reduction for persons receiving a gold star exemption; and
(14) North Smithfield.
The town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater for persons receiving a gold star exemption.
(b)
The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property. If any provision of this section is held invalid, the remainder of this section and the application of its provisions shall not be affected by that invalidity.
History of Section.
G.L. 1938, ch. 29, § 6; P.L. 1949, ch. 2288, § 1; P.L. 1950, ch. 2560, § 1; G.L. 1956, § 44-3-5; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 139, § 1; P.L. 1984, ch. 342, § 1; P.L. 1984, ch. 315, § 1; P.L. 1984, ch. 358, § 1; P.L. 1985, ch. 24, § 1: P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1994, ch. 320, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1996, ch. 223, § 1; P.L. 1997, ch. 335, § 1; P.L. 1999, ch. 9, § 1; P.L. 1999, ch. 19, § 1; P.L. 2002, ch. 32, § 1; P.L. 2002, ch. 308, § 1; P.L. 2003, ch. 22, § 1; P.L. 2003, ch. 39, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2016, ch. 312, § 2; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2022, ch. 196, § 1, effective June 27, 2022; P.L. 2022, ch. 197, § 1, effective June 27, 2022.