§ 44-3-5 - Gold star parents' exemption.
SECTION 44-3-5
§ 44-3-5 Gold star parents' exemption.– (a) The property of every person whose son or daughter has served with thearmed forces of the United States of America and has lost his or her life as aresult of his or her service with the armed forces of the United States ofAmerica, providing the death was determined to be in the line of duty, shall beexempted from taxation to the amount of three thousand dollars ($3,000) inaccordance with similar provisions of § 44-3-4 applying to honorablydischarged veterans of the armed forces; provided, that there shall be but oneexemption granted where both parents of the deceased son or daughter areliving; provided:
(1) Cranston. The city of Cranston may provide, byordinance, an exemption from taxation not to exceed forty-five hundred dollars($4,500);
(2) Warren. The town of Warren may provide, byordinance, an exemption from taxation not to exceed nine thousand two hundreddollars ($9,200);
(3) Cumberland. The town of Cumberland may provide, byordinance, an exemption not to exceed twenty-three thousand seven hundredseventy-two dollars ($23,772) for persons receiving a gold star exemption;
(4) North Providence. The town of North Providence mayprovide, 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, byordinance, an exemption not to exceed six thousand dollars ($6,000) for personsreceiving a gold star exemption;
(6) Westerly. The town of Westerly may provide, byordinance, an exemption on the total value of real and personal property not toexceed forty-six thousand five hundred dollars ($46,500);
(7) Barrington. The town of Barrington may provide, byordinance, an exemption not to exceed six thousand dollars ($6,000) for realproperty for persons receiving a gold star exemption;
(8) Jamestown. The town of Jamestown may provide, byordinance, an exemption on the total value of real and personal property not toexceed five thousand dollars ($5,000); and
(9) Lincoln. The town of Lincoln may provide, byordinance, an exemption not to exceed five thousand dollars ($5,000) forpersons receiving a gold star exemption.
(10) West Warwick. The town of West Warwick mayprovide by ordinance, an exemption not to exceed two hundred twenty-fivedollars ($225) for person receiving a gold star exemption.
(b) The adjustment shall be made to reflect the same monetarysavings that appeared on the property tax bill that existed for the year priorto reevaluation of the real property. If any provision of this section is heldinvalid, the remainder of this section and the application of its provisionsshall not be affected by that invalidity.