2022 -- S 2339 | |
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LC003997 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2022 | |
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A N A C T | |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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Introduced By: Senators Archambault, Ruggerio, McCaffrey, DiPalma, and Euer | |
Date Introduced: February 15, 2022 | |
Referred To: Senate Housing & Municipal Government | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Section 44-3-32.2 of the General Laws in Chapter 44-3 entitled "Property |
2 | Subject to Taxation" is hereby amended to read as follows: |
3 | 44-3-32.2. Cities and towns -- Tax exemption for farmland, forestland, or open space |
4 | land. |
5 | (a) Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation |
6 | any real property situated in the town classified and utilized as farmland, forestland, or open space |
7 | land pursuant to the provisions of chapter 27 of this title. The amount of the exemption shall be |
8 | provided for by ordinance. Cities and towns may, from time to time, by amendment to the |
9 | ordinance, make those changes in the amount of exemption granted. |
10 | (b) Cities and towns in the state of Rhode Island shall exempt in full from taxation real |
11 | property utilized in the production of dairy products by a licensed dairy in Rhode Island, current |
12 | and future, pursuant to the department of health rules and regulations, including cow, sheep and |
13 | goat dairies. Said real property shall include, grazing land, cropland, outbuildings and any other |
14 | facility used in the direct production and processing of dairy products. |
15 | (b)(c) Cities and towns in the state of Rhode Island may, by ordinance, exempt from |
16 | taxation any real property utilized in the production of dairy products by a licensed dairy in Rhode |
17 | Island, current and future, pursuant to the department of health rules and regulations, including |
18 | cow, sheep, and goat dairies. The real property shall include grazing land, cropland, outbuildings, |
19 | and any other facility used in the direct production and processing of dairy products. The amount |
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1 | of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by |
2 | amendment to the ordinance, make those changes in the amount of exemption granted. |
3 | (c)(d) Cities and towns of Rhode Island are authorized by ordinance to provide that any |
4 | person who obtains an exemption pursuant to the ordinance to which the person is not entitled, by |
5 | the filing or making of any false statement, or the proffering of any document or other writing |
6 | known by the person to have been altered, forged, or to contain any false or untrue information, is |
7 | liable for an amount equal to double the amount of reductions in taxes resulting from the exemption, |
8 | which amount is recoverable by the city or town in a civil action. |
9 | (d)(e) Cities and towns in the state of Rhode Island are authorized by ordinance to exempt |
10 | from taxation any real property situated in the town classified and utilized as farmland on which |
11 | the development rights have been sold or donated and will remain farmland in perpetuity. The |
12 | amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to |
13 | time, by amendment to the ordinance, make those changes in the amount of exemption granted. |
14 | SECTION 2. This act shall take effect upon passage. |
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LC003997 | |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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1 | This act would entitle dairy farms to the exemptions from taxation granted to farmland, |
2 | forestland, or open space. |
3 | This act would take effect upon passage. |
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LC003997 | |
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