Chapter 465

2007 -- S 1094

Enacted 07/05/07

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

Introduced By: Senator Daniel J. Issa

Date Introduced: June 08, 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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LC03307

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