---
type: "Bill"
title: "AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES (Authorizes cities/towns to establish a property tax credit program in exchange for volunteer service by persons over age 60 up to $1,500 calculated by multiplying service hours by the state minimum wage per hour.)"
description: "AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES (Authorizes cities/towns to establish a property tax credit program in exchange for volunteer service by persons over age 60 up to $1,500 calculated by multiplying service hours by the state minimum wage per hour.)"
jurisdiction: "us/states/ri"
legislature: "Rhode Island General Assembly"
session: "2021"
identifier: "SB 103"
citation: "Rhode Island SB 103 (2021)"
classification: ["bill"]
subjects: ["Cities & Towns", "Property", "Seniors", "Taxation", "Wages"]
status: "enacted"
primary_sponsors: ["Coyne", "DiMario", "DiPalma", "Euer", "Seveney", "Valverde"]
version_count: 1
action_count: 14
vote_count: 1
first_action: "2021-01-26"
last_action: "2021-07-12"
source: "openstates"
source_identifier: "ocd-bill/f2ca3e4e-552d-4858-b72f-b8dd30355ccc"
source_url: "https://status.rilegislature.gov/"
source_hash: "afaa8a5ffb84e454dd779a6b2b55224490cf7b3aea74324e35890ab3cd1f99a6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ri"]
---

# Rhode Island SB 103 (2021) — AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES (Authorizes cities/towns to establish a property tax credit program in exchange for volunteer service by persons over age 60 up to $1,500 calculated by multiplying service hours by the state minimum wage per hour.)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **103** (committee substitute) — [source](http://webserver.rilin.state.ri.us/BillText/BillText21/SenateText21/S0103.pdf)

## Votes

- LOCAL TAXES — **37–0** (pass) · upper

## Sponsors

- Coyne — primary (person)
- DiMario — primary (person)
- DiPalma — primary (person)
- Euer — primary (person)
- Seveney — primary (person)
- Valverde — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-26** 01/26/2021 Introduced, referred to Senate Finance `introduction, referral-committee`
- **2021-02-19** 02/19/2021 Scheduled for hearing and/or consideration (02/25/2021)
- **2021-02-25** 02/25/2021 Committee recommended measure be held for further study
- **2021-03-05** 03/05/2021 Scheduled for consideration (03/11/2021)
- **2021-03-11** 03/11/2021 Committee recommends passage `committee-passage-favorable`
- **2021-03-11** 03/11/2021 Placed on Senate Calendar (03/16/2021)
- **2021-03-16** 03/16/2021 Senate read and passed `passage`
- **2021-03-18** 03/18/2021 Referred to House Municipal Government & Housing `referral-committee`
- **2021-06-28** 06/28/2021 Scheduled for consideration (06/30/2021)
- **2021-06-30** 06/30/2021 Committee recommends passage in concurrence `committee-passage-favorable`
- **2021-07-01** 07/01/2021 Placed on the House Consent Calendar (07/01/2021)
- **2021-07-01** 07/01/2021 House passed in concurrence `passage`
- **2021-07-07** 07/07/2021 Transmitted to Governor `executive-receipt`
- **2021-07-12** 07/12/2021 Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f2ca3e4e-552d-4858-b72f-b8dd30355ccc`. Confidence: reported (aggregated from official Rhode Island legislature records).