Chapter
352
2007 -- H 6425
Enacted 07/07/07
A N A
C T
RELATING TO TAXATION
-- PROPERTY SUBJECT TO TAXATION
Introduced By:
Representatives Silva, and Vaudreuil
Date Introduced: May 22,
2007
It is enacted
by the General Assembly as follows:
SECTION
1. Sections 44-3-4, 44-3-13 and 44-3-34 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 twenty-three thousand seven hundred seventy-two dollars ($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 thirty-four
thousand
dollars
($34,000);
(xiii) Barrington , where the town council may, by ordinance, provide for an
exemption
of six
thousand dollars ($6,000) for real property;
(xiv) Exeter , where the exemption is five thousand dollars ($5,000); and
(xv) Glocester , where the exemption shall not exceed thirty thousand dollars
($30,000).
(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 seven thousand five hundred dollars ($5,0007,500);
(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 thirty-nine thousand dollars
($39,000).
(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 thirty-nine thousand dollars ($39,000); 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 for the town of Westerly where the amount of the
exemption
shall be
thirty-nine thousand dollars ($39,000) commencing with the December 31, 2005
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 fifty-seven thousand dollars ($57,000).
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. Provided, that in the town
of
Westerly
where the amount of the above referenced exemption shall be thirty-nine
thousand
dollars
($39,000).
(j) The town of Coventry may provide by ordinance a one thousand dollars
($1,000)
exemption
for any person who is an active member of the armed forces of the United
States.
44-3-13.
Persons over the age of 65 years -- Exemption. -- (a) Bristol. - The
town of
Bristol may
exempt from taxation the real estate situated in the town owned and occupied by
any
resident
over the age of sixty-five (65) years, as of the preceding December 31st; or,
over the age
of
seventy (70) years, as of the preceding December 31st; or, over the age of
seventy-five (75)
years,
as of the preceding December 31st, and which exemption is in addition to any
and all other
exemptions
from taxation to which the resident may otherwise be entitled. The exemption
shall
be
applied uniformly and without regard to ability to pay. Only one exemption
shall be granted to
cotenants,
joint tenants, and tenants by the entirety, even though all the cotenants,
joint tenants
and
tenants by the entirety are sixty-five (65) years of age or over as of the
preceding December
31st.
The exemption applies to a life tenant who has the obligation for payment of
the tax on real
estate.
The town council of the town of Bristol shall, by ordinance, establish the
value of this
exemption.
(b) Central Falls. - The city of Central Falls may, by ordinance, exempt from
taxation,
real or
personal property located within the city of any person sixty-five (65) years
or over, which
exemption
shall be in an amount not exceeding five seven thousand five
hundred dollars ($5,000
7,500) of valuation and which exemption is in addition to
any and all other exemptions from
taxation
and tax credits to which the person may be entitled by this chapter or any
other provision
of law.
(c) Cranston.
(1) The city council of the city of Cranston may, by ordinance, exempt from
valuation
for
taxation the real property situated in the city and owned and occupied by any
person over the
age of
sixty-five (65) years, which exemption is in an amount not exceeding nine thousand
dollars
($9,000)
and which exemption is in addition to any and all other exemptions from
taxation to
which
the person may be otherwise entitled. The exemption shall be applied uniformly
and
without
regard to ability to pay.
(2) The city council of the city of Cranston may, by ordinance, exempt from
valuation
for
taxation the property subject to the excise tax situated in the city and owned
by any person
over the
age of sixty-five (65) years, not owning real property, which exemption is in
an amount
not
exceeding three thousand dollars ($3,000) and which exemption is in addition to
any and all
other
exemptions from taxation to which the person may be otherwise entitled. The
exemption
shall be
applied uniformly and without regard to ability to pay.
(d) East Greenwich. - The town council of the town of East Greenwich may, by
ordinance,
and upon any terms and conditions that it deems reasonable, exempt from
taxation the
real
estate situated in the town of East Greenwich owned and occupied by any
resident of the age
of
sixty-five (65) to seventy (70) years, as of the preceding December 31st up to
an amount of
twenty-six
thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75)
years, as
of the
preceding December 31st up to an amount of thirty-four thousand dollars
($34,000); or, of
the age
of seventy-five (75) to eighty (80) years, as of the preceding December 31st up
to an
amount
of forty-two thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five
(85)
years,
as of the preceding December 31st up to an amount of fifty thousand dollars
($50,000); or,
of the
age of eighty-five (85) years or more, as of the preceding December 31st up to
an amount
of
fifty-eight thousand dollars ($58,000), and which exemption is in addition to
any and all other
exemptions
from taxation to which the resident may otherwise be entitled. The exemption
shall
be
applied uniformly and without regard to ability to pay. Only one exemption
shall be granted to
cotenants,
joint tenants, and tenants by the entirety, even though all the cotenants,
joint tenants,
and
tenants by the entirety are eligible for an exemption pursuant to this
subsection. The
exemption
applies to a life tenant who has the obligation for payment of the tax on real
estate.
(e) Lincoln. - The town council of the town of Lincoln may, by ordinance,
exempt from
taxation
the real property, situated in said town, owned and occupied for a period of
five (5) years
by any person
over the age of sixty-five (65) years, which exemption shall be in an amount
not
exceeding
twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and
which
exemption
shall be in addition to any and all other exemptions from taxation to which
said person
may be
otherwise entitled. Said exemption shall be applied uniformly and without
regard to
ability
to pay.
(f) North Providence. - The town council of the town of North Providence may,
by
ordinance,
exempt from valuation for taxation the real property located within the town of
any
person
sixty-five (65) years or over, which exemption is in amount not exceeding ten
thousand
dollars
($10,000) of valuation and which exemption shall be in addition to any and all
other
exemptions
from taxation and tax credits to which the person may be entitled by this
chapter or
any
other provision of law.
(g) Tiverton. - The town council of the town of Tiverton may, by ordinance,
exempt
from
taxation the real property situated in the town owned and occupied by any
person over the
age of
sixty-five (65) years, and which exemption is in an amount not exceeding ten
thousand
dollars
($10,000) of valuation, and which exemption is in addition to any and all other
exemptions
from taxation to which the person may be otherwise entitled. The exemption
shall be
applied
uniformly and without regard to ability to pay. Only one exemption shall be
granted to
cotenants,
joint tenants, and tenants by the entirety, even though all of the cotenants,
joint tenants,
and
tenants by the entirety are sixty-five (65) years of age or over. The exemption
applies to a life
tenant
who has the obligation for the payment of the tax on real property.
(h) Warren. - The town council of the town of Warren may, by ordinance, exempt
from
taxation
the real property situated in the town owned and occupied by any person over
the age of
sixty-five
(65) years, and which exemption is in amount not exceeding twenty-eight
thousand
nine
hundred dollars ($28,900) of valuation and which exemption is in addition to
any and all
other
exemptions from taxation to which the person may be otherwise entitled. The
exemption
shall be
applied uniformly and without regard to ability to pay. Only one exemption
shall be
granted
to cotenants, joint tenants, and tenants by the entirety, even though all of
the cotenants,
joint
tenants, and tenants by the entirety are sixty-five (65) years of age or over.
The exemption
applies
to a life tenant who has the obligation for the payment of the tax on the real
property.
(i) Warwick. - The finance director of the city of Warwick may provide to
exempt from
taxation
real or personal property located within the city of any person sixty-five (65)
years or
over, which
exemption is in an amount not exceeding ten thousand dollars ($10,000) of
valuation
and
which exemption is in addition to any and all other exemptions from taxation
and tax credits
to which
the person may be entitled by this chapter or any other provision of law.
(j) Westerly. - The town council of the town of Westerly may, by ordinance,
exempt
from
taxation a real property situated in the town owned and occupied for a period
of five (5)
years
next prior to filing of an application for a tax exemption, by any person over
the age of
sixty-five
(65) years, and which exemption is in an amount and pursuant to any income
limitations
that the council may prescribe in the ordinance from time to time, and which
exemption
is in addition to any and all other exemptions from taxation to which the
person may
be
otherwise entitled. The exemption shall be applied uniformly and without regard
to ability to
pay.
Only one exemption shall be granted to cotenants, joint tenants, and tenants by
the entirety,
even
though all of the cotenants, joint tenants, and tenants by the entirety are
sixty-five (65) years
of age
or over. The exemption applies to a life tenant who has the obligation for the
payment of
the tax
on real property.
44-3-34.
Central Falls -- Homeowner exemption. -- (a) The city council of the
city of
Central
Falls, may, by ordinance, provide that the property of each person who is a
domiciled
resident
of the city of Central Falls and which property is the principal residence of
that person is
exempt
from taxation as follows: single-family dwellings not to exceed twenty-five
forty-five
thousand
dollars ($25,000 45,000) of assessed valuation; two (2) family
dwellings not to exceed
five
thousand dollars ($5,000) of assessed valuation; three (3) through eight (8)
family dwellings
and
commercial units not to exceed three thousand dollars ($3,000) of assessed
valuation. The
exemption
is applied to residential property and includes property with up to a total of
eight (8)
residential
units and may include one commercial or professional use unit as part of the
total of
eight
(8) assessed units; provided, that the person entitled to the exemption has
presented to the
city tax
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. That person is entitled to the
exemption as
long as
his or her legal residence remains unchanged.
(b) Each person upon application for exemption shall provide by means of a sworn
statement
to the assessor clear and convincing evidence to establish his or her legal
residence at
the
property subject to the exemption.
(c) In the event that the property subject to the exemption should be sold or
otherwise
transferred
during the year for which the exemption is claimed to a person who does not
qualify
for the
exemption, the exemption is deemed void and the seller or transferor is liable
to the city
for
reimbursement of any tax benefit received as a result of the exemption.
(d) The city council of the city of Central Falls shall, by ordinance,
establish rules and
regulations
governing the acceptance of evidence of residence.
SECTION
2. This act shall take effect upon passage.
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LC03108
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