Authorizes the town of Smithfield to provide a tax credit for any person with paraplegia and who by reason of the paraplegic disability requires specially adapted housing.
Summary
S1123 authorizes the town of Smithfield, by local ordinance, to create a property tax credit for real property that is owned and occupied by a person with paraplegia who, because of that disability, requires specially adapted housing. The bill defines specially adapted housing as property that has been altered or changed to meet the needs of a person with paraplegia living there.
The measure is narrowly targeted and does not create a statewide tax credit; instead, it gives Smithfield local discretion to adopt the credit if it chooses. It would amend Rhode Island’s property taxation statutes in Chapter 44-3 by adding a new section specific to Smithfield, and it takes effect immediately upon passage.
Impact
The bill would add a new municipality-specific provision to Rhode Island’s property tax law, allowing Smithfield to reduce property tax liability for qualifying homeowners with paraplegia who live in specially adapted housing. It does not mandate a credit statewide, but it expands local taxing authority by expressly permitting the town council to enact the exemption or credit through ordinance. The affected parties are Smithfield homeowners with paraplegia who own and occupy adapted residences, as well as the town’s tax administration.
Sentiment
The available voting record shows strong support and no recorded opposition: the Senate passed the bill 34-0 and the House passed it in concurrence 60-0. With no committee transcript available, the overall sentiment appears favorable and noncontroversial, reflecting broad agreement on providing targeted tax relief for a disabled homeowner population.
Contention
There is little evidence of substantive contention in the available record. The only notable policy point is that the bill is limited to Smithfield rather than creating a general statewide benefit, which may reflect a local initiative or a tailored approach to municipal tax relief. Any potential debate would likely concern the scope of eligibility, the definition of specially adapted housing, and the fiscal impact on the town, but no opposition is reflected in the votes or transcripts provided.