Chapter 093

2003 -- H 5028 SUBSTITUTE A

Enacted 07/03/03

A N A C T

RELATING TO TAXATION -- VETERANS' EXEMPTION -- TOTAL DISABILITY

Introduced By: Representatives Menard, Petrarca, and McManus

Date Introduced: January 14, 2003

It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-3-4 of the General Laws in Chapter 44-3 entitled "Property

Subject to Taxation" is hereby amended to read as follows:

44-3-4. Veterans' exemptions. -- (a) (1) The property of each person who served in the

military or naval service of the United States in the war of the rebellion, the Spanish-American

war, the insurrection in the Philippines, the China-relief expedition, or World War I, and the

property of each person who served in the military or naval service of the United States in World

War II at any time during the period beginning December 7, 1941, and ending on December 31,

1946, and the property of each person who served in the military or naval services of the United

States in the Korean conflict at any time during the period beginning June 27, 1950 and ending

January 31, 1955 or in the Vietnam conflict at any time during the period beginning December

22, 1961 February 28, 1961 and ending May 7, 1975 or who actually served in the Grenada or

Lebanon conflicts of 1983-1984, or the Persian Gulf Conflict, the Haitian conflict, the Somalian

conflict, and the Bosnian conflict, at any time during the period beginning August 2, 1990 and

ending May 1, 1994, or in any conflict or undeclared war for which a campaign ribbon or

expeditionary medal was earned, and who was honorably discharged from the service, or who

was discharged under conditions other than dishonorable, or who, if not discharged, served

honorably, or of the unmarried widow or widower of that person, is exempted from taxation to

the amount of one thousand dollars ($1,000), except in:

      (i) Burrillville, where the exemption is four thousand dollars ($4,000);

      (ii) Cumberland, where the town council may, by ordinance, provide for an exemption of

a maximum of eleven thousand two hundred fifty dollars ($11,250);

      (iii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000);

      (iv) Jamestown, where the town council may, by ordinance, provide for an exemption

not exceeding five thousand dollars ($5,000);

      (v) Lincoln, where the exemption shall not exceed four thousand dollars ($4,000); and

where the town council may also provide for a real estate tax exemption not exceeding four

thousand dollars ($4,000) for those honorably discharged active duty veterans who served in

operation desert storm.

      (vi) Newport, where the exemption is four thousand dollars ($4,000);

      (vii) New Shoreham, where the town council may, by ordinance, provide for an

exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

      (viii) North Kingstown, where the exemption is three thousand dollars ($3,000);

      (ix) North Providence, where the town council may, by ordinance, provide for an

exemption of a maximum of five thousand dollars ($5,000);

      (x) Smithfield, where the exemption is four thousand dollars ($4,000);

      (xi) Warren, where the exemption shall not exceed five thousand five hundred dollars

($5,500);

      (xii) Westerly, where the town council may, by ordinance, provide an exemption of the

total value of the veterans' real and personal property to a maximum of twenty thousand dollars

($20,000);

      (xiii) Barrington, where the town council may, by ordinance, provide for an exemption

of six thousand dollars ($6,000) for real property; and

      (xiv) Exeter, where the exemption is five thousand dollars ($5,000);

      (2) The exemption is applied to the property in the municipality where the person resides

and if there is not sufficient property to exhaust the exemption, the person may claim the balance

in any other city or town where the person may own property; provided, that the exemption is not

allowed in favor of any person who is not a legal resident of the state, or unless the person

entitled to the exemption has presented to the assessors, on or before the last day on which sworn

statements may be filed with the assessors for the year for which exemption is claimed, evidence

that he or she is entitled, which evidence shall stand so long as his or her legal residence remains

unchanged; and, provided, further, that the exemption provided for in this subdivision to the

extent that it applies in any city or town, is applied in full to the total value of the person's real

and tangible personal property located in the city or town; and, provided, further, that there is an

additional exemption from taxation in the amount of one thousand dollars ($1,000), except in:

      (i) Central Falls, where the city council may, by ordinance, provide for an exemption of

a maximum of five thousand dollars ($5,000);

      (ii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000);

      (iii) Cumberland, where the town council may, by ordinance, provide for an exemption

of a maximum of twenty-two thousand five hundred dollars ($22,500);

      (iv) Lincoln, where the exemption shall not exceed four thousand dollars ($4,000);

      (v) Newport, where the exemption is four thousand dollars ($4,000);

      (vi) New Shoreham, where the town council may, by ordinance, provide for an

exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

      (vii) North Providence, where the town council may, by ordinance, provide for an

exemption of a maximum of five thousand dollars ($5,000);

      (viii) Smithfield, where the exemption is four thousand dollars ($4,000); and

      (ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000);

      (x) Barrington, where the town council may, by ordinance, provide for an exemption of

six thousand dollars ($6,000) for real property;

      of the property of every honorably discharged veteran of World War I or World War II,

Korean or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf Conflict, the Haitian conflict,

the Somalian conflict and the Bosnian conflict at any time during the period beginning August 2,

1990 and ending May 1, 1994, or in any conflict or undeclared war for which a campaign ribbon

or expeditionary medal was earned, who is determined by the veterans administration of the

United States of America to be totally disabled through service connected disability and who

presents to the assessors a certificate from the veterans administration that the person is totally

disabled, which certificate remains effectual so long as the total disability continues.

      (3) Provided, that:

      (i) Burrillville may exempt real property of the totally disabled persons in the amount of

six thousand dollars ($6,000);

      (ii) Cumberland town council may, by ordinance, provide for an exemption of a

maximum of twenty-two thousand five hundred dollars ($22,500);

      (iii) Little Compton may, by ordinance, exempt real property of each of the totally

disabled persons in the amount of six thousand dollars ($6,000);

      (iv) Middletown may exempt the real property of each of the totally disabled persons in

the amount of five thousand dollars ($5,000);

      (v) New Shoreham town council may, by ordinance, provide for an exemption of a

maximum of thirty-six thousand four hundred fifty dollars ($36,450);

      (vi) North Providence town council may, by ordinance, provide for an exemption of a

maximum of five thousand dollars ($5,000);

      (vii) Tiverton town council may, by ordinance, exempt real property of each of the

totally disabled persons in the amount of five thousand dollars ($5,000), subject to voters'

approval at the financial town meeting; and

      (viii) West Warwick town council may exempt the real property of each of the totally

disabled persons in an amount of up to ten thousand dollars ($10,000); and

      (ix) Westerly town council may, by ordinance, provide for an exemption on the total

value of real and personal property to a maximum of twenty-three thousand dollars ($23,000).

      (4) There is an additional exemption from taxation in the town of Warren where its town

council may, by ordinance, provide for an exemption not exceeding eight thousand two hundred

fifty dollars ($8,250), of the property of every honorably discharged veteran of World War I or

World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf Conflict, the Haitian

conflict, the Somalian conflict and the Bosnian conflict, at any time during the period beginning

August 2, 1990 and ending May 1, 1994, or in any conflict or undeclared war for which a

campaign ribbon or expeditionary medal was earned, who is determined by the veterans'

administration of the United States of America to be partially disabled through a service

connected disability and who presents to the assessors a certificate that he is partially disabled,

which certificate remains effectual so long as the partial disability continues. Provided, however,

that the:

      (i) Barrington town council may exempt real property of each of the above named

persons in the amount of three thousand dollars ($3,000);

      (ii) Warwick city council may, by ordinance, exempt real property of each of the above

named persons and to any person who served in any capacity in the military or naval service

during the period of time of the Persian Gulf conflict, whether or not the person served in the

geographical location of the conflict, in the amount of two thousand dollars ($2,000).

      (5) There is an additional exemption from taxation in the town of Lincoln for the

property of each person who actually served in the military or naval service of the United States

in the Persian Gulf Conflict and who was honorably discharged from the service, or who was

discharged under conditions other than dishonorable, or who, if not discharged, served honorably,

or of the unmarried widow or widower of that person, is exempted from taxation to the amount of

four thousand dollars ($4,000).

      (b) In addition to the exemption provided in subsection (a), there is a ten thousand dollar

($10,000) exemption from local taxation on real property for any veteran and the unmarried

widow or widower of a deceased veteran of the military or naval service of the United States who

is determined, under applicable federal law by the veterans administration of the United States, to

be totally disabled through service connected disability and who by reason of the disability has

received assistance in acquiring "specially adopted housing" under laws administered by the

veterans' administration provided, that the real estate is occupied as his or her domicile, by the

person and provided further that if the property is designed for occupancy by more than one

family then only that value of so much of the house as is occupied by the person as his or her

domicile is exempted, and provided, further, that satisfactory evidence of receipt of the assistance

is furnished to the assessors except in:

      (1) Cranston, where the exemption shall not exceed thirty thousand dollars ($30,000);

      (2) Cumberland, where the town council may provide for an exemption not to exceed

seven thousand five hundred dollars ($7,500);

      (3) Newport, where the exemption is ten thousand dollars ($10,000) or ten percent (10%)

of assessed valuation, whichever is greater;

      (4) New Shoreham, where the town council may, by ordinance, provide for an

exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); and

      (5) North Providence, where the town council may, by ordinance, provide for an

exemption not to exceed twelve thousand five hundred dollars ($12,500); and

      (6) Westerly, where the town council may, by ordinance, provide for an exemption of a

maximum of twenty-three thousand dollars ($23,000). ; and

(7) Lincoln, where the town council may provide for an exemption not to exceed eleven

thousand dollars ($11,000).

      (c) In addition to the previously provided exemptions, any veteran of the military or

naval service of the United States who is determined, under applicable federal law by the

veterans' administration of the United States to be totally disabled through service connected

disability may, by ordinance, passed in the city or town where the veteran's property is assessed

receive a ten thousand dollar ($10,000) exemption from local taxation on his or her property

whether real or personal and if the veteran owns real property may be exempt from taxation by

any fire and/or lighting district.

      (d) In determining whether or not a person is the widow or widower of a veteran for the

purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of

the benefits of the section if the remarriage is void, has been terminated by death, or has been

annulled or dissolved by a court of competent jurisdiction.

      (e) In addition to the previously provided exemptions, there may by ordinance passed in

the city or town where the person's property is assessed be an additional fifteen thousand dollars

($15,000) exemption from local taxation on real and personal property for any veteran of military

or naval service of the United States or the unmarried widow or widower of person who has been

or shall be classified as, or determined to be, a prisoner of war by the veterans' administration of

the United States, except in Westerly, where the town council may, by ordinance, provide for an

exemption of a maximum of thirty-four thousand five hundred dollars ($34,500).

      (f) Cities and towns granting exemptions under this section shall use the eligibility dates

specified in this section.

      (g) The several cities and towns not previously authorized to provide an exemption for

those veterans who actually served in the Persian Gulf Conflict may provide that exemption in the

amount authorized in this section for veterans of other recognized conflicts.

      (h) The town council of Bristol may, by ordinance, provide for an exemption for any

veteran and the unmarried widow or widower of a deceased veteran of military or naval service of

the United States who is determined, under applicable federal law by the veterans' administration

of the United States to be partially disabled through service connected disability.

      (i) In addition to the previously provided exemption, any veteran who is discharged from

the military or naval service of the United States under conditions other than dishonorable, or an

officer who is honorably separated from military or naval service, who is determined, under

applicable federal law by the veterans administration of the United States to be totally and

permanently disabled through a service connected disability, who owns a specially adapted

homestead, which has been acquired or modified with the assistance of a special adaptive housing

grant from the Veteran's Administration and that meets Veteran's Administration and Americans

with disability act guidelines from adaptive housing or which has been acquired or modified,

using proceeds from the sale of any previous homestead, which was acquired with the assistance

of a special adaptive housing grant from the veteran's administration, the person or the person's

surviving spouse is exempt from all taxation on the homestead.

     SECTION 2. This act shall take effect upon passage.

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LC00354/SUB A

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