Chapter
423
2005 -- H 6512
Enacted 07/19/05
A N A C T
RELATING
TO TAXATION - REAL PROPERTY EXEMPTIONS IN CUMBERLAND
Introduced
By: Representatives Menard, Singleton, and Moran
Date
Introduced: May 19, 2005
It is enacted by the General Assembly as
follows:
SECTION 1.
Sections 44-3-4, 44-3-5, 44-3-12, 44-3-13.2 and 44-3-25 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 twenty-three
thousand two seven hundred fifty seventy-two
dollars
($11,250)($23,772);
(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);
(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).
(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); 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 and in the town
of Cumberland, where the amount of the
exemption shall not exceed forty-seven thousand
five hundred forty-four dollars ($47,544).
(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).
Cumberland,
where the town council may by ordinance provide for an exemption of a
maximum of forty-seven thousand five hundred
forty-four dollars
($47,544).
(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 twenty-three
thousand two seven hundred fifty seventy-two
dollars ($11,250)
($23,772) 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);
(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
20/200 or less in the better eye, with
corrective glasses, or central visual acuity of more than
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 town of Tiverton, which exemption
shall be seven thousand five hundred dollars
($7,500); and except for the town of Warren,
which exemption shall be up to thirty-eight
thousand five hundred fifty dollars ($38,550);
and except for the town of 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; except for
the town of Cumberland, which exemption shall be
up to forty-seven thousand five hundred forty-four
dollars ($47,544);
and except for the town of
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); provided further that
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); and
further provided, however, that 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; and provided,
further, that the exemption herein provided for,
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 town of
Tiverton, which exemption shall be seven
thousand five hundred dollars ($7,500); and except for
the town of 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
town of Tiverton, which exemption shall be seven
thousand five hundred dollars ($7,500); and
except for the town of Barrington, which
exemption shall be sixteen thousand dollars ($16,000)
for real property; provided, that 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.
44-3-13.2.
Cumberland -- Exemption of persons over the age of 65 years. -- The
town
council of the town of Cumberland may, by
ordinance, exempt from taxation the real property
situated in the town owned and occupied by any
person sixty-five (65) years and over, and which
exemption is in an amount not exceeding twenty-two
forty-seven thousand five hundred forty-
four dollars ($22,500)($47,544). Any
elderly person is entitled to an additional exemption of
seven ten thousand five hundred sixty-seven
dollars ($7,500)($10,567) if yearly total income
from all sources is as follows:
(1) $0.00 --
$10,500 for a single owner occupying a single-family dwelling.
(2) $0.00 --
$15,000 for two (2) or more owners occupying a single-family dwelling.
44-3-25.
Cumberland -- Maximum exemptions. -- (a) The maximum exemption
from
taxation for residents of the town of Cumberland
under any of the provisions of this chapter shall
not exceed the sum of twenty-seven fifty-eight
thousand five one hundred eleven dollars
($27,500)($58,111). The provisions of
this section do not apply to the additional exemption of
seven thousand five hundred dollars ($7,500)
provided to certain low-income elderly pursuant to
section 44-3-13.2.
(b) The provisions
of this section do not apply to the additional exemption of twenty-two
thousand five hundred dollars ($22,500) provided
to prisoners of war pursuant to section 44-3-4.
SECTION 2. This
act shall take effect upon passage and shall apply to taxes assessed on
or after December 31,
2004.
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LC03343
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