§ 44-5-87. Property tax credit in exchange for volunteer services performed by persons over age
sixty (60).
(a)(1) Each city and town, by resolution or ordinance adopted by the city or town council,
may establish a program to allow persons over the age of sixty (60) years to volunteer
to provide services to the city or town. In exchange for the volunteer services, the
city or town shall reduce the real property tax obligations of the person over the
age of sixty (60) years on their tax bills and any reduction so provided shall be
in addition to any exemption or abatement to which any such person is otherwise entitled
and no su
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§ 44-5-87. Property tax credit in exchange for volunteer services performed by persons over age
sixty (60).
(a)(1) Each city and town, by resolution or ordinance adopted by the city or town council,
may establish a program to allow persons over the age of sixty (60) years to volunteer
to provide services to the city or town. In exchange for the volunteer services, the
city or town shall reduce the real property tax obligations of the person over the
age of sixty (60) years on their tax bills and any reduction so provided shall be
in addition to any exemption or abatement to which any such person is otherwise entitled
and no such person shall receive a rate of, or be credited with, more than the current
state minimum wage per hour for services provided pursuant to the reduction nor shall
the reduction of the real property tax bill exceed one thousand five hundred dollars
($1,500) in a given tax year. It shall be the responsibility of the city or town to
maintain a record for each taxpayer including, but not limited to, the number of hours
of service and the total amount by which the real property tax has been reduced and
to provide a copy of the record to the assessor in order that the actual tax bill
reflect the credit granted. A copy of the record shall also be provided to the taxpayer
prior to the issuance of the actual tax bill. The cities and towns shall have the
power to create local rules and procedures for implementing this section in any way
consistent with the intent of this section.
(2) In no instance shall the amount by which a person's property tax liability is reduced
in exchange for the provision of services be considered income, wages, or employment
for purposes of taxation; for the purposes of withholding taxes; for the purposes
of workers' compensation; or any other applicable provisions of the general laws,
but the person while providing the services shall be considered a public employee;
provided, however, that the services shall be deemed employment for the purposes of
unemployment insurance.
(b) A city or town, by vote of its city or town council, may adjust the credit in subsection
(a) of this section by:
(1) Allowing an approved representative, for persons physically unable, to provide the
services to the city or town; or
(2) Allowing the maximum reduction of the real property tax bill to be based on one hundred
twenty-five (125) volunteer service hours in a given tax year, rather than one thousand
five hundred dollars ($1,500).