Chapter 241
2010 -- S 2014 SUBSTITUTE A AS
AMENDED
Enacted 06/25/10
A N A C T
RELATING TO
TAXATION -- PROPERTY SUBJECT TO TAXATION
Introduced By: Senator V. Susan Sosnowski
Date Introduced: January 13, 2010
It is enacted by the General
Assembly as follows:
"SECTION 1. Section 44-3-4 of the General Laws in
Chapter 44-3 entitled "Property
Subject to Taxation"
is hereby amended to read as follows:
44-3-4.
Veterans' exemptions. -- (a) (1) The property of each person who served in the
military or naval service of the
war, the insurrection in the
property of each person who served in the military or naval
service of the
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
1961 and ending May 7, 1975 or who actually served in
the
1983-1984, or 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)
a maximum of twenty-three thousand seven hundred
seventy-two dollars ($23,772);
(iii)
(iv)
not exceeding five thousand dollars ($5,000);
(v)
where the town council may also provide for a real estate
tax exemption not exceeding ten
thousand dollars ($10,000) for those honorably discharged
active duty veterans who served in
(vi)
(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)
(ix)
exemption of a maximum of five thousand dollars ($5,000);
(x)
(xi)
($5,500) on motor vehicles, or nine
thousand six hundred dollars ($9,600) on real property.
(xii)
total value of the veterans' real and personal property to
a maximum of forty thousand five
hundred dollars ($40,500);
(xiii)
of six thousand dollars ($6,000) for real property;
(xiv)
(xv) Glocester, where the exemption shall not exceed thirty
thousand dollars ($30,000).
(xvi)
($170).
(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; provided, however, that in the town of
exemption shall present to the assessors, at least five (5)
days prior to the certification of the tax
roll, evidence that he or she is entitled to the
exemption; 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)
a maximum of seven thousand five hundred dollars
($7,500);
(ii)
(iii)
of a maximum of twenty-two thousand five hundred dollars
($22,500);
(iv)
(v)
(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)
exemption of a maximum of five thousand dollars ($5,000);
(viii)
(ix)
and
(x)
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
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
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)
maximum of twenty-two thousand five hundred dollars
($22,500);
(iii) Little
disabled persons in the amount of six thousand dollars
($6,000);
(iv)
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)
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)
disabled persons in an amount of two hundred dollars ($200);
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
forty-six thousand five hundred dollars
($46,500).
(4) There is an
additional exemption from taxation in the town of:
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
the
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
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
of the above named persons in the amount of three
thousand dollars ($3,000);
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
conflict, in the amount of two thousand dollars ($2,000).
(5)
the property of each person who actually served in the
military or naval service of the United
States in the
was discharged under conditions other than dishonorable,
or who, if not discharged, served
honorably, or of the unmarried widow or widower of that person.
The exemption shall be
determined by the town council in an amount not to exceed ten
thousand dollars ($10,000).
(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
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)
(2)
seven thousand five hundred dollars ($7,500);
(3)
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)
exemption not to exceed twelve thousand five hundred dollars
($12,500);
(6)
maximum of forty thousand five hundred dollars ($40,500); and
(7)
maximum of fifteen thousand dollars ($15,000).
(c) In addition to the
previously provided exemptions, any veteran of the military or
naval service of the
Veterans' Administration of the
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:
amount of the exemption shall be eleven thousand dollars
($11,000) commencing with the
December 31, 2002 assessment, and for the town of
shall be thirty-nine thousand dollars ($39,000) commencing
with the December 31, 2005
assessment, and in the town of
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
or shall be classified as, or determined to be, a prisoner
of war by the Veterans' Administration of
the
maximum of sixty-eight thousand dollars ($68,000).
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
amount authorized in this section for veterans of other
recognized conflicts.
(h)
any veteran and the unmarried widow or widower of a
deceased veteran of military or naval
service of the
Administration of the
(i)
In addition to the previously provided exemption, any veteran who is discharged
from
the military or naval service of the
officer who is honorably separated from military or naval
service, who is determined, under
applicable federal law by the Veterans Administration of the
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
hundred dollars ($46,500).
(j) The town of
exemption for any person who is an active member of the armed
forces of the
SECTION 2. This act shall take effect upon passage.
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LC00371/SUB A
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