2024 -- S 2172 | |
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LC004255 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2024 | |
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A N A C T | |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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Introduced By: Senators Murray, Pearson, Lauria, Quezada, Ujifusa, Tikoian, DiPalma, | |
Date Introduced: January 24, 2024 | |
Referred To: Senate Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Section 44-3-4 of the General Laws in Chapter 44-3 entitled "Property |
2 | Subject to Taxation" is hereby amended to read as follows: |
3 | 44-3-4. Veterans’ exemptions. |
4 | (a)(1) The property of each person who served in the military, national guard, or naval |
5 | service of the United States in the war of the rebellion, the Spanish-American war, the insurrection |
6 | in the Philippines, the China-relief expedition, or World War I, and the property of each person |
7 | who served in the military, national guard, or naval service of the United States in World War II at |
8 | any time during the period beginning December 7, 1941, and ending on December 31, 1946, and |
9 | members who served in uniform during the Cold War between 1947 through 1991, including those |
10 | members who did not serve in a declared war or conflict and the property of each person who |
11 | served in the military, national guard, or naval services of the United States in the Korean conflict |
12 | at any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the |
13 | Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7, |
14 | 1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf |
15 | conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during |
16 | the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war |
17 | and who was honorably discharged from the service, or who was discharged under conditions other |
18 | than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried |
19 | widow or widower of that person, is exempted from taxation to the amount of one thousand dollars |
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1 | ($1,000) six thousand dollars ($6,000), except in: |
2 | (i) Burrillville, where the exemption is four thousand dollars ($4,000); |
3 | (ii) Cumberland, where the town council may, by ordinance, provide for an exemption of |
4 | a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772); |
5 | (iii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); |
6 | (iv) Jamestown, where the town council may, by ordinance, provide for a tax credit or |
7 | exemption to any veteran of the United States armed services regardless of their qualified service |
8 | dates, who was honorably discharged or who was discharged under conditions other than |
9 | dishonorable; |
10 | (v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and |
11 | where the town council may also provide for a real estate tax exemption not exceeding ten thousand |
12 | dollars ($10,000) for those honorably discharged active duty veterans who served in Operation |
13 | Desert Storm; |
14 | (vi) Newport, where the exemption is four thousand dollars ($4,000); |
15 | (vii) New Shoreham, where the town council may, by ordinance, provide for an exemption |
16 | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); |
17 | (viii) North Kingstown, where the exemption is ten thousand dollars ($10,000); |
18 | (ix) North Providence, where the town council may, by ordinance, provide for an |
19 | exemption of a maximum of five thousand dollars ($5,000); |
20 | (x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten |
21 | thousand dollars ($10,000); |
22 | (x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four |
23 | thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by |
24 | ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000); |
25 | (xi) Warren, where the exemption shall not exceed five thousand five hundred dollars |
26 | ($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real |
27 | property; |
28 | (xii) Westerly, where the town council may, by ordinance, provide an exemption of the |
29 | total value of the veterans’ real and personal property to a maximum of forty thousand five hundred |
30 | dollars ($40,500); |
31 | (xiii) Barrington, where the town council may, by ordinance, provide for an exemption of |
32 | six thousand dollars ($6,000) for real property; |
33 | (xiv) Exeter, where the exemption is five thousand dollars ($5,000); |
34 | (xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000); |
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1 | (xvi) West Warwick, where the city council may, by ordinance, provide for an exemption |
2 | of up to ten thousand dollars ($10,000); |
3 | (xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a |
4 | maximum of four thousand dollars ($4,000); |
5 | (xviii) [As added by P.L. 2016, ch. 238, § 1].Charlestown, where the town council may, |
6 | by ordinance, provide for an additional exemption to any veteran of the United States armed |
7 | services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to |
8 | the unmarried widow or widower of that person who is not currently receiving this statutory |
9 | exemption; |
10 | (xix) [As added by P.L. 2016, ch. 268, § 1].Charlestown, where the town council may, by |
11 | ordinance, provide for an additional tax credit to any veteran of the United States armed services, |
12 | regardless of the veteran’s qualified service dates, who was honorably discharged, or to the |
13 | unmarried widow or widower of that person who is not currently receiving this statutory exemption; |
14 | (xx) Narragansett, where the town council may, by ordinance, provide for an exemption |
15 | of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or |
16 | twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; |
17 | (xxi) Tiverton, where the town council may provide, by ordinance as may be amended from |
18 | time to time, a tax credit of two hundred dollars ($200) or greater; and |
19 | (xxii) North Smithfield, where the town council may provide, by ordinance, as may be |
20 | amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350) |
21 | or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit |
22 | reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any |
23 | veteran as defined in subsection (a)(1) of this section. |
24 | (2) The exemption is applied to the property in the municipality where the person resides, |
25 | and if there is not sufficient property to exhaust the exemption, the person may claim the balance |
26 | in any other city or town where the person may own property; provided, that the exemption is not |
27 | allowed in favor of any person who is not a legal resident of the state, or unless the person entitled |
28 | to the exemption has presented to the assessors, on or before the last day on which sworn statements |
29 | may be filed with the assessors for the year for which exemption is claimed, evidence that he or |
30 | she is entitled, which evidence shall stand so long as his or her legal residence remains unchanged; |
31 | provided, however, that in the town of South Kingstown, the person entitled to the exemption shall |
32 | present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that |
33 | he or she is entitled to the exemption; and, provided, further, that the exemption provided for in |
34 | this subdivision to the extent that it applies in any city or town, shall be applied in full to the total |
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1 | value of the person’s real and tangible personal property located in the city or town; and, provided, |
2 | that there is an additional exemption from taxation in the amount of one thousand dollars ($1,000) |
3 | six thousand dollars ($6,000), except in: |
4 | (i) Central Falls, where the city council may, by ordinance, provide for an exemption of a |
5 | maximum of seven thousand five hundred dollars ($7,500); |
6 | (ii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); |
7 | (iii) Cumberland, where the town council may, by ordinance, provide for an exemption of |
8 | a maximum of twenty-two thousand five hundred dollars ($22,500); |
9 | (iv) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); |
10 | (v) Newport, where the exemption is four thousand dollars ($4,000); |
11 | (vi) New Shoreham, where the town council may, by ordinance, provide for an exemption |
12 | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); |
13 | (vii) New Shoreham, where the town council may, by ordinance, provide for an exemption |
14 | of a maximum of five thousand dollars ($5,000); |
15 | (viii) Smithfield, where the exemption is four thousand dollars ($4,000); |
16 | (ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000); |
17 | (x) Barrington, where the town council may, by ordinance, provide for an exemption of |
18 | six thousand dollars ($6,000) for real property; of the property of every honorably discharged |
19 | veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the |
20 | Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any |
21 | time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or |
22 | undeclared war who is determined by the Veterans Administration of the United States of America |
23 | to be totally disabled through service-connected disability and who presents to the assessors a |
24 | certificate from the veterans administration that the person is totally disabled, which certificate |
25 | remains effectual so long as the total disability continues; |
26 | (xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit |
27 | reduction to replace the tax assessment exemption, as so stated in all sections herein; and |
28 | (xii) Jamestown, where the town council may, by ordinance, provide for an exemption to |
29 | any veteran of the United States armed services regardless of their qualified service dates, who was |
30 | honorably discharged or who was discharged under conditions other than dishonorable, or to the |
31 | unmarried widow or widower of that person who is not currently receiving this statutory exemption. |
32 | (3) Provided, that: |
33 | (i) Burrillville may exempt real property of the totally disabled persons in the amount of |
34 | six thousand dollars ($6,000); |
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1 | (ii) Cumberland town council may, by ordinance, provide for an exemption of a maximum |
2 | of twenty-two thousand five hundred dollars ($22,500); |
3 | (iii) Little Compton may, by ordinance, exempt real property of each of the totally disabled |
4 | persons in the amount of six thousand dollars ($6,000); |
5 | (iv) Middletown may exempt the real property of each of the totally disabled persons in the |
6 | amount of five thousand dollars ($5,000); |
7 | (v) New Shoreham town council may, by ordinance, provide for an exemption of a |
8 | maximum of thirty-six thousand four hundred fifty dollars ($36,450); |
9 | (vi) North Providence town council may, by ordinance, provide for an exemption of a |
10 | maximum of five thousand dollars ($5,000); |
11 | (vii) The Tiverton town council may, by ordinance which may be amended from time to |
12 | time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of |
13 | the totally disabled persons; |
14 | (viii) West Warwick town council may exempt the real property of each of the totally |
15 | disabled persons in an amount of two hundred dollars ($200); |
16 | (ix) Westerly town council may, by ordinance, provide for an exemption on the total value |
17 | of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500); |
18 | and |
19 | (x) Jamestown, where the town council may, by ordinance, provide for an additional tax |
20 | credit or exemption on real and personal property to any veteran of the United States armed services |
21 | regardless of their qualified service dates, who is considered one hundred percent (100%) totally |
22 | disabled through a service connected disability and who was honorably discharged or who was |
23 | discharged under conditions other than dishonorable, or to the unmarried widow or widower of that |
24 | person who is not currently receiving this statutory exemption. |
25 | (4) There is an additional exemption from taxation in the town of: |
26 | Warren, where its town council may, by ordinance, provide for an exemption not exceeding |
27 | eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged |
28 | veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian |
29 | Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time |
30 | during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or |
31 | undeclared war who is determined by the Veterans’ Administration of the United States of America |
32 | to be partially disabled through a service-connected disability and who presents to the assessors a |
33 | certificate that he or she is partially disabled, which certificate remains effectual so long as the |
34 | partial disability continues. Provided, however, that the Barrington town council may exempt real |
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1 | property of each of the above named persons in the amount of three thousand dollars ($3,000); |
2 | Warwick city council may, by ordinance, exempt real property of each of the above-named persons |
3 | and to any person who served in any capacity in the military or naval service during the period of |
4 | time of the Persian Gulf conflict, whether or not the person served in the geographical location of |
5 | the conflict, in the amount of four thousand dollars ($4,000). |
6 | (5) Lincoln. There is an additional exemption from taxation in the town of Lincoln for the |
7 | property of each person who actually served in the military or naval service of the United States in |
8 | the Persian Gulf conflict and who was honorably discharged from the service, or who was |
9 | discharged under conditions other than dishonorable, or who, if not discharged, served honorably, |
10 | or of the unmarried widow or widower of that person. The exemption shall be determined by the |
11 | town council in an amount not to exceed ten thousand dollars ($10,000). |
12 | (b) In addition to the exemption provided in subsection (a) of this section, there is a ten- |
13 | thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the |
14 | unmarried widow or widower of a deceased veteran of the military or naval service of the United |
15 | States who is determined, under applicable federal law by the Veterans Administration of the |
16 | United States, to be totally disabled through service-connected disability and who, by reason of the |
17 | disability, has received assistance in acquiring “specially adopted housing” under laws |
18 | administered by the veterans’ administration; provided, that the real estate is occupied as his or her |
19 | domicile by the person; and, provided, that if the property is designed for occupancy by more than |
20 | one family, then only that value of so much of the house as is occupied by the person as his or her |
21 | domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance is |
22 | furnished to the assessors except in: |
23 | (1) Cranston, where the exemption shall not exceed thirty thousand dollars ($30,000); |
24 | (2) Cumberland, where the town council may provide for an exemption not to exceed seven |
25 | thousand five hundred dollars ($7,500); |
26 | (3) Newport, where the exemption is ten thousand dollars ($10,000) or ten percent (10%) |
27 | of assessed valuation, whichever is greater; |
28 | (4) New Shoreham, where the town council may, by ordinance, provide for an exemption |
29 | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); |
30 | (5) North Providence, where the town council may, by ordinance, provide for an exemption |
31 | not to exceed twelve thousand five hundred dollars ($12,500); |
32 | (6) Westerly, where the town council may, by ordinance, provide for an exemption of a |
33 | maximum of forty thousand five hundred dollars ($40,500); |
34 | (7) Lincoln, where the town council may, by ordinance, provide for an exemption of a |
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1 | maximum of fifteen thousand dollars ($15,000); |
2 | (8) Narragansett, where the town council may, by ordinance, provide for an exemption of |
3 | a maximum of fifty thousand dollars ($50,000); |
4 | (9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two |
5 | hundred dollars ($200) or greater, as may be amended from time to time; |
6 | (10) Jamestown, where the town council may, by ordinance, provide for a tax credit; and |
7 | (11) North Smithfield, where the town council may, by ordinance, as may be amended from |
8 | time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or |
9 | greater. |
10 | (c) In addition to the previously provided exemptions, any veteran of the military or naval |
11 | service of the United States who is determined, under applicable federal law by the Veterans’ |
12 | Administration of the United States to be totally disabled through service-connected disability may, |
13 | by ordinance, passed in the city or town where the veteran’s property is assessed, receive a ten |
14 | thousand dollar ($10,000) exemption from local taxation on his or her property whether real or |
15 | personal and if the veteran owns real property may be exempt from taxation by any fire and/or |
16 | lighting district; provided, that in the town of: North Kingstown, where the amount of the exemption |
17 | shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002, assessment; |
18 | and for the town of Westerly, where the amount of the exemption shall be thirty-nine thousand |
19 | dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town of |
20 | Cumberland, where the amount of the exemption shall not exceed forty-seven thousand five |
21 | hundred forty-four dollars ($47,544); and the town of Narragansett, where the amount of the |
22 | exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real |
23 | property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in |
24 | the city of Cranston, commencing with the December 31, 2016, assessment, where the exemption |
25 | will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried |
26 | widow or widower of such veteran, and in the town of Tiverton, where, by ordinance, a tax credit |
27 | of two hundred dollars ($200) or greater shall be applied to the qualified veteran’s property |
28 | assessment tax bill. |
29 | (d) In determining whether or not a person is the widow or widower of a veteran for the |
30 | purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of the |
31 | benefits of the section if the remarriage is void, has been terminated by death, or has been annulled |
32 | or dissolved by a court of competent jurisdiction. |
33 | (e) In addition to the previously provided exemptions, there may by ordinance passed in |
34 | the city or town where the person’s property is assessed, be an additional fifteen thousand dollars |
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1 | ($15,000) exemption from local taxation on real and personal property for any veteran of military |
2 | or naval service of the United States or the unmarried widow or widower of person who has been |
3 | or shall be classified as, or determined to be, a prisoner of war by the Veterans’ Administration of |
4 | the United States, except in: |
5 | (1) Westerly, where the town council may, by ordinance, provide for an exemption of a |
6 | maximum of sixty-eight thousand dollars ($68,000); |
7 | (2) Cumberland, where the town council may by ordinance provide for an exemption of a |
8 | maximum of forty-seven thousand five hundred forty-four dollars ($47,544); |
9 | (3) Narragansett, where the town council may, by ordinance, provide for an exemption of |
10 | a maximum of forty thousand dollars ($40,000); |
11 | (4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six |
12 | hundred dollars ($600) or greater; |
13 | (5) Jamestown, where the town council may, by ordinance, provide for an exemption |
14 | greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent |
15 | relief or benefit; and |
16 | (6) North Smithfield, where the town council may, by ordinance, as may be amended from |
17 | time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or |
18 | greater. |
19 | (f) Cities and towns granting exemptions under this section shall use the eligibility dates |
20 | specified in this section. |
21 | (g) The several cities and towns not previously authorized to provide an exemption for |
22 | those veterans who actually served in the Persian Gulf conflict may provide that exemption in the |
23 | amount authorized in this section for veterans of other recognized conflicts. |
24 | (h) Bristol, where the town council of Bristol may, by ordinance, provide for an exemption |
25 | for any veteran and the unmarried widow or widower of a deceased veteran of military or naval |
26 | service of the United States who is determined, under applicable federal law by the Veterans’ |
27 | Administration of the United States to be partially disabled through service-connected disability. |
28 | (i) In addition to the previously provided exemption, any veteran who is discharged from |
29 | the military or naval service of the United States under conditions other than dishonorable, or an |
30 | officer who is honorably separated from military or naval service, who is determined, under |
31 | applicable federal law by the Veterans Administration of the United States to be totally and |
32 | permanently disabled through a service-connected disability, who owns a specially adapted |
33 | homestead that has been acquired or modified with the assistance of a special adaptive housing |
34 | grant from the Veteran’s Administration and that meets Veteran’s Administration and Americans |
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1 | with disability act guidelines from adaptive housing or that has been acquired or modified using |
2 | proceeds from the sale of any previous homestead that was acquired with the assistance of a special |
3 | adaptive housing grant from the veteran’s administration, the person or the person’s surviving |
4 | spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where |
5 | the amount of the above referenced exemption shall be forty-six thousand five hundred dollars |
6 | ($46,500). |
7 | (j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) |
8 | exemption for any person who is an active member of the armed forces of the United States. |
9 | (k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants |
10 | to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit |
11 | in an amount to be determined from time to time by the town council. |
12 | SECTION 2. This act shall take effect upon passage. |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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1 | This act would increase the minimum veterans’ exemption from one thousand dollars |
2 | ($1,000) to six thousand dollars ($6,000) with respect to municipal taxes. |
3 | This act would take effect upon passage. |
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