Chapter
05-030
2005 -- H 5023
Enacted 05/13/05
A N A C T
RELATING TO TAXATION --
VETERANS' EXEMPTIONS -- WESTERLY
Introduced By:
Representatives Lewiss, Kennedy, and McHugh
Date
Introduced: January 11, 2005
It is enacted by the General
Assembly as follows:
SECTION
1. Sections 44-3-4, 44-3-5 and 44-3-12 of the General Laws in Chapter 44-3
entitled "Property Subject to
Taxation" are 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 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 the property
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 ten thousand dollars ($10,000);
(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) on motor vehicles, or nine
thousand six hundred dollars ($9,600) on real property.
(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) thirty-two thousand dollars ($32,000);
(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 shall be applied in full to
the total value of the person's real and tangible personal
property located in the city or
town; and, provided, 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);
(ix)
Warren, where the exemption shall not exceed eleven thousand dollars ($11,000);
and
(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;
(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)
thirty-seven thousand dollars
($37,000).
(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 Barrington town council may exempt real property of each
of the above named persons in the
amount of three thousand dollars ($3,000); 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)
Lincoln, 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) of this section, 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, 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, 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);
(5)
North Providence, where the town council may, by ordinance, provide for an
exemption not to exceed twelve
thousand five hundred dollars ($12,500);
(6)
Westerly, where the town council may, by ordinance, provide for an exemption of
a
maximum of twenty-three thousand
dollars ($23,000) thirty-seven thousand dollars ($37,000);
and
(7)
Lincoln, where the town council may, by ordinance, provide for an exemption of
a
maximum of 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;
provided, that in the town of: North Kingstown , where the
amount of the exemption shall be
eleven thousand dollars ($11,000) commencing with the
December 31, 2002 assessment.
(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) fifty-five thousand dollars
($55,000).
(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)
Bristol, 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.
44-3-5.
Gold star parents' exemption. -- (a) The property of every person whose
son or
daughter has served with the armed forces
of the United States of America and has lost his or her
life as a result of his or her
service with the armed forces of the United States of America,
providing the death was determined
to be in the line of duty, shall be exempted from taxation to
the amount of three thousand
dollars ($3,000) in accordance with similar provisions of section
44-3-4 applying to honorably
discharged veterans of the armed forces; provided, that there shall
be but one exemption granted where
both parents of the deceased son or daughter are living;
provided:
(1)
Cranston, The city of Cranston may provide, by ordinance, an exemption from
taxation not to exceed forty-five
hundred dollars ($4,500);
(2)
Warren, The town of Warren may provide, by ordinance, an exemption from
taxation
not to exceed nine thousand two
hundred dollars ($9,200);
(3)
Cumberland, The town of Cumberland may provide, by ordinance, an exemption not
to exceed eleven thousand two
hundred fifty dollars ($11,250) for persons receiving a gold star
exemption;
(4)
North Providence, The town of North Providence may provide, by ordinance, an
exemption not to exceed five
thousand dollars ($5,000) for persons receiving a gold star
exemption;
(5)
Smithfield, The town of Smithfield may provide, by ordinance, an exemption not
to
exceed six thousand dollars
($6,000) for persons receiving a gold star exemption;
(6)
Westerly, - The town of Westerly may provide, by ordinance, an exemption on the
total value of real and personal
property not to exceed twenty-three thousand dollars ($23,000)
thirty-seven thousand dollars
($37,000);
(7)
Barrington, The town of Barrington may provide, by ordinance, an exemption not
to
exceed six thousand dollars
($6,000) for real property for persons receiving a gold star
exemption;
(8)
Jamestown, The town of Jamestown may provide, by ordinance, an exemption on the
total value of real and personal
property not to exceed five thousand dollars ($5,000); and
(9) Lincoln,
The town of Lincoln may provide, by ordinance, an exemption not to exceed
five thousand dollars ($5,000) for
persons receiving a gold star exemption.
(b)
The adjustment shall be made to reflect the same monetary savings that appeared
on
the property tax bill that existed
for the year prior to reevaluation of the real property. If any
provision of this section is held
invalid, the remainder of this section and the application of its
provisions shall not be affected by
that invalidity.
44-3-12.
Visually impaired persons -- Exemption. -- (a) The property of each
person
who has permanent impairment of
both eyes of the following status: central visual acuity of
twenty-two hundred (20/200) or less
in the better eye, with corrective glasses, or central visual
acuity of more than twenty-two
hundred (20/200) if there is a field defect in which the peripheral
field has contracted to the extent
that the widest diameter of visual field subtends an angular
distance no greater than twenty
(20) degrees in the better eye, shall be exempted from taxation to
the amount of six thousand dollars
($6,000), except for the towns of:
Tiverton, - Which exemption shall be seven thousand five hundred dollars
($7,500);
Warren, - Which exemption shall be up to thirty-eight thousand five hundred
fifty dollars
($38,550);
Barrington, - Which exemption shall be sixteen thousand dollars ($16,000) for
real
property, which exemption shall
apply to the property in the municipality where the person
resides, and if there is not
sufficient property to exhaust the exemption, the person may proclaim
the balance in any city or town
where he or she may own property; and
Westerly, - Which may provide, by ordinance, an exemption on the total value of
real
and personal property not to exceed
thirteen thousand eight hundred dollars ($13,800) twenty-
two thousand dollars ($22,000). The city or town council of any city or town may, by
ordinance,
increase the exemption within the
city or town to an amount not to exceed twenty-two thousand
five hundred dollars ($22,500). The
exemption shall not be allowed in favor of any person who is
not a legal resident of the state,
or unless the person entitled to the exemption shall have 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, due evidence that he or she is so entitled,
which evidence shall stand so long
as his or her legal residence remains unchanged. The
exemption provided for in this
section, to the extent that it shall apply to any city or town, shall be
applied in full to the total value
of the person's real and tangible personal property located in the
city or town and shall be applied to
intangible personal property only to the extent that there is not
sufficient real property or
tangible personal property to exhaust the exemption. This exemption
shall be in addition to any other
exemption provided by law except as provided in section 44-3-
25.
(b)
In each city or town that has not increased the exemption provided by
subsection (a)
of this section above the minimum
of six thousand dollars ($6,000), except for the towns of:
Tiverton, - Which exemption shall be seven thousand five hundred dollars
($7,500);
Barrington, - Which exemption shall be sixteen thousand dollars ($16,000) for
real
property, the exemption shall
increase automatically each year by the same percentage as the
percentage increase in the total
amount of taxes levied by the city or town. The automatic
increase shall not apply to cities
or towns that have increased the exemption provided by
subsection (a) of this section
above the minimum of six thousand dollars ($6,000), except for the
towns of:
Tiverton, - Which exemption shall be seven thousand five hundred dollars
($7,500);
Barrington, - Which exemption shall be sixteen thousand dollars ($16,000) for
real
property. If the application of the
automatic increase to an exemption of six thousand dollars
($6,000) on a continuous basis from
December 31, 1987, to any subsequent assessment date
would result in a higher exemption
than the exemption enacted by the city or town council, then
the amount provided by the
automatic increase applies.
SECTION
2. This act shall take effect upon passage.
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LC00210
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