2024 -- S 2986 | |
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LC005939 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2024 | |
____________ | |
A N A C T | |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION | |
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Introduced By: Senator John P. Burke | |
Date Introduced: April 16, 2024 | |
Referred To: Senate Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Sections 44-3-4, 44-3-13.1 and 44-3-16 of the General Laws in Chapter 44- |
2 | 3 entitled "Property Subject to Taxation" are 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), 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) thirty thousand dollars ($30,000); |
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 | 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 | 44-3-13.1. West Warwick — Exemption of persons over the age of 65 years. |
13 | The town council of the town of West Warwick may, by ordinance, exempt from taxation |
14 | the real property situated in the town owned and occupied by any person over the age of sixty-five |
15 | (65) years, and which exemption is in an amount up to ten thousand dollars ($10,000) thirty |
16 | thousand dollars ($30,000), and which exemption is in addition to any and all other exemptions |
17 | from taxation to which the person may be otherwise entitled. The exemption shall be applied |
18 | uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, |
19 | joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants |
20 | by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who |
21 | has the obligation for the payment of the tax on the real property. |
22 | 44-3-16. Elderly — Freeze of tax rate and valuation. |
23 | (a) The city or town councils of the various cities and towns except the towns of West |
24 | Warwick, Exeter, Coventry and Bristol may provide, by ordinance, for the freezing of the rate and |
25 | valuation of taxes on real property located therein to any person who is sixty-five (65) years or |
26 | older or to any person who is totally and permanently disabled regardless of age and who does not |
27 | have income from all sources in excess of four thousand dollars ($4,000) per year, or in the case of |
28 | the town of Johnston to any person who is sixty-five (65) years or older or to any person who is |
29 | totally and permanently disabled regardless of age and who does not have income from all sources |
30 | in excess of six thousand dollars ($6,000) per year, and a total income of seventy-two hundred |
31 | dollars ($7,200) for two (2) or more persons living in that dwelling, or in the case of the city of |
32 | Cranston to any person who is sixty-five (65) years or older or to any person who is totally and |
33 | permanently disabled regardless of age and who does not have income from all sources in excess |
34 | of twenty thousand dollars ($20,000) per year, or a lesser figure as determined by the city council |
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1 | of the city of Cranston and a total income of twenty-three thousand dollars ($23,000), or a lesser |
2 | figure as determined by the city council of the city of Cranston, for two (2) or more persons living |
3 | in that dwelling; provided, that the freeze of rate and valuation on real property applies only to |
4 | owner occupied single or two-family (2) dwellings in which the person resides; and provided, |
5 | further, that the exemption is not allowed unless the person entitled to it has presented to the |
6 | assessors, on or before the last day on which sworn statements may be filed with the assessors for |
7 | the year for which the tax freeze is claimed, or for taxes assessed December 31, 2009, the deadline |
8 | is April 15, 2010, evidence that he or she is entitled, which evidence shall stand as long as his or |
9 | her legal residence remains unchanged. The exemptions shall be in addition to any other exemption |
10 | provided by law, and provided, further, that the real estate is not taken from the tax rolls and is |
11 | subject to the bonded indebtedness of the city or town. |
12 | (b)(1) The town council of the town of West Warwick may provide, by ordinance, for a |
13 | schedule of exemptions from the assessed valuation on real property located there for any person |
14 | who is sixty-five (65) years or older or to any person who is totally and permanently disabled |
15 | regardless of age, which exemption schedule is based upon gross annual income from all sources |
16 | as follows: |
17 | (i) An exemption of three hundred seventy-five dollars ($375) up to one thousand dollars |
18 | ($1,000) for those having a gross annual income from all sources of $0 to $15,000; |
19 | (ii) An exemption of two hundred eighty dollars ($280) up to eight hundred dollars ($800) |
20 | for those having a gross annual income from all sources of $15,001 to $20,000; |
21 | (iii) An exemption of two hundred thirty-five dollars ($235) up to six hundred dollars |
22 | ($600) for those having a gross annual income from all sources of $20,001 to $25,000; |
23 | (iv) An exemption of one hundred ninety dollars ($190) up to four hundred dollars ($400) |
24 | for those having a gross annual income from all sources of $25,001 to $30,000; |
25 | (v) An exemption of one hundred dollars ($100) up to three hundred dollars ($300) for |
26 | those having a gross annual income from all sources of $30,001 to $35,000. |
27 | (vi) An exemption of up to two hundred dollars ($200) for those having a gross annual |
28 | income from all sources of thirty-five thousand and one dollar ($35,001) to forty thousand dollars |
29 | ($40,000). |
30 | (vii) An exemption of up to one hundred fifty dollars ($150) for those having a gross annual |
31 | income from all sources of forty thousand and one dollar ($40,001) to forty-five thousand dollars |
32 | ($45,000). |
33 | (2) Provided, that the exemption schedule applies only to single family dwellings in which |
34 | the person resides; provided, further, that the person acquired the property for actual consideration |
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1 | paid or inherited the property; provided, further, that the person has resided in the town of West |
2 | Warwick for a period of three (3) years ending with the date of assessment for the year for which |
3 | exemption is claimed; and provided, further, that the exemption is not allowed unless the person |
4 | entitled to it has presented to the assessors, on or before the last day on which sworn statements |
5 | may be filed with the tax assessor for the year for which the exemption is claimed, evidence that |
6 | he or she is entitled, which evidence shall stand as long as his or her residence remains unchanged. |
7 | In the case of married persons, the age requirement will be met as soon as either the husband or |
8 | wife reaches the age of sixty-five (65) years and in the event the husband passes away, a widow |
9 | sixty-two (62) years of age to sixty-five (65) years of age is allowed the exemption as long as she |
10 | remains unmarried. |
11 | (3) Those persons granted tax relief under chapter 255 of the Public Laws of 1972 have the |
12 | option of retaining their current tax freeze or abandoning it to seek relief under this subsection. |
13 | (c) The town council of the town of Coventry may, by ordinance, exempt from taxation the |
14 | real property and/or mobile homes situated in the town which is owned and occupied as the |
15 | principal residence, by any one or more persons sixty-five (65) years of age or over or by one who |
16 | is totally and permanently disabled, regardless of age, domiciled in the town of Coventry, upon |
17 | terms and conditions that may be established by the town council in the ordinance. The exemption |
18 | is for taxes assessed December 31, 1975, and subsequent years. Any ordinance adopted by the town |
19 | council pursuant to the provisions of this subsection and subsections (d) and (e) may be amended |
20 | at any time and from time to time by the town council or any successor town council. |
21 | (d) The town council of the town of Coventry may, by ordinance, exempt from taxation |
22 | the real property situated in the town, owned and occupied by any person, who is a veteran as |
23 | defined in § 44-3-4, totally and permanently disabled or over the age of sixty-five (65) years, which |
24 | exemption is in an amount not exceeding nine thousand dollars ($9,000) of valuation, retroactive |
25 | to real property assessed on December 31, 1978, and which exemption is in addition to any and all |
26 | other exemptions from taxation to which the person may be entitled. The exemption is applied |
27 | uniformly, and without regard to ability to pay, provided, that only one exemption is granted to |
28 | cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, |
29 | and tenants by the entirety are veterans, totally and permanently disabled, or sixty-five (65) years |
30 | of age or over. The exemption applies to a life tenant who has the obligation for the payment of the |
31 | tax on the real property. |
32 | (e) The town council of the town of Coventry is authorized in the ordinance or ordinances |
33 | to provide that any person who obtains an exemption pursuant to the ordinance to which the person |
34 | is not entitled by the filing or making of any false statement or the proffering of any document or |
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1 | other writing known by the person to have been altered, forged, or to contain any false or untrue |
2 | information is liable to the town of Coventry for an amount equal to double the amount of reduction |
3 | in taxes resulting from the exemption, which amount is recoverable by the town in a civil action. |
4 | (f) The town council of the town of Exeter may provide, by ordinance, for the freezing of |
5 | the rate and valuation of taxes on real property located in the town to any qualified person who is |
6 | sixty-five (65) years or older regardless of income, or to any person who is totally and permanently |
7 | disabled regardless of age, and income, provided, that the freeze of rate and valuation on real |
8 | property applies only to single family dwellings in which the person resides; and provided, further, |
9 | that the person acquired the property for actual consideration paid or inherited the property; and |
10 | provided that the qualified person has presented to the assessors, on or before the last day on which |
11 | sworn statements may be filed with the assessors for the year for which the exemption is claimed, |
12 | evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence |
13 | remains unchanged. The stabilization of resulting tax assessments shall be subject to reasonable |
14 | definitions, terms and conditions as may otherwise be prescribed by ordinance. The exemption is |
15 | in addition to any other exemption provided by law, and provided, further, that the real estate is not |
16 | taken from the tax rolls and is subject to the bonded indebtedness of the town. |
17 | (g)(1)(i) The town council of the town of Bristol may provide, by ordinance, for the |
18 | freezing of the rate and valuation of taxes on real property located there to any person who is sixty- |
19 | five (65) years or older, or if not sixty-five (65) or older, the taxpayer’s spouse who is domiciled |
20 | with him or her, is sixty-five (65) or older; who is fifty (50) years or older and who is the widow |
21 | or widower of a taxpayer who, prior to death, had qualified for, and was entitled to relief under this |
22 | subsection and who was domiciled with the decedent taxpayer on the date of death or to any person |
23 | who is totally and permanently disabled regardless of age. The taxpayer shall reside in the town of |
24 | Bristol for one year prior to filing the claim for relief. |
25 | (ii) To qualify for relief, the taxpayer shall have “adjusted gross income,” as the term is |
26 | defined for federal income tax purposes, for the preceding calendar year of less than ten thousand |
27 | dollars ($10,000). |
28 | (2) The tax is calculated by fixing the tax at the tax rate as levied on the real property during |
29 | the year in which the taxpayer became age sixty-four (64) or totally and permanently disabled |
30 | regardless of age. The rate remains regardless of the taxpayer’s age, date of application, or date of |
31 | qualification. |
32 | (3) The taxpayer shall apply annually for tax relief on a form prepared by the tax assessor. |
33 | The application shall be filed between January 1 and May 15 for any year in which benefits are |
34 | claimed. The taxpayer shall file any supplemental information necessary to satisfy the claim. Upon |
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1 | approval, the tax relief shall take effect in the next forthcoming tax roll. |
2 | (4) The owner of the property or a tenant for life or for a term of years who meets the |
3 | qualifications previously enumerated is entitled to pay the tax levied on the property for the first |
4 | year in which the claim for tax relief is filed and approved. For each subsequent year the taxpayer |
5 | shall meet the qualifications hereafter enumerated, the taxpayer shall be entitled to continue to pay |
6 | the tax or the lesser amount as is levied. |
7 | (h) The town council of the town of Tiverton may, by ordinance, provide for a tax credit |
8 | on the real property and/or mobile homes situated in the town and owned and occupied as the |
9 | principal residence by any one or more persons sixty-five (65) years of age or over, domiciled in |
10 | the town of Tiverton, upon terms and conditions as may be established by the town council in the |
11 | ordinance. |
12 | (i)(1) The town of Tiverton may provide, by ordinance, for a schedule of tax credits for |
13 | any person who is sixty-five (65) years or older, which tax credit schedule is based upon annual |
14 | adjusted gross income as defined for federal income tax purposes. |
15 | (2) Provided, that the tax credit schedule applies only to single-family dwellings in which |
16 | the person resides; provided, further, that the person acquired the property for actual consideration |
17 | paid or inherited the property; provided, further, that the person has resided in the town of Tiverton |
18 | for a period of three (3) years ending with the date of assessment for the year for which the tax |
19 | credit is claimed; and provided, further, that the tax credit is not allowed unless the person entitled |
20 | to it has presented to the assessors, on or before the last day on which sworn statements may be |
21 | filed with the tax assessor for the year for which the tax credit is claimed, due evidence that he or |
22 | she is so entitled, which evidence shall stand as long as his or her residence remains unchanged. |
23 | (3) In the case of married persons, the age requirement will be met as soon as either the |
24 | husband or wife reaches the age of sixty-five (65) years, and in the event a spouse passes away, a |
25 | widow(er) sixty-two (62) years of age to sixty-five (65) years of age is allowed the tax credit as |
26 | long as he or she remains unmarried. |
27 | (j) The city council of the city of Warwick may provide, by ordinance, for the freezing of |
28 | the tax rate and valuation of real property for persons seventy (70) years of age or older who reside |
29 | in owner occupied single-family homes where the income from all sources does not exceed seven |
30 | thousand five hundred dollars ($7,500) for a single person and does not exceed fifteen thousand |
31 | dollars ($15,000) for married couples. Persons seeking relief shall apply for an exemption to the |
32 | tax assessor no later than March 15 of each year. |
33 | (k) The town council of the town of East Greenwich may provide, by ordinance, and upon |
34 | such terms and conditions as it deems reasonable, for the freezing of both the tax rate attributable |
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1 | to education and the valuation of taxes on real property located in the town of any person who is |
2 | sixty-five (65) years or older or of any person who is totally and permanently disabled regardless |
3 | of age; provided, that the freeze of rate and valuation on real property applies only to single or two |
4 | (2) family dwellings in which the person resides; and provided, further, that the person acquired |
5 | the property for actual consideration paid or inherited the property; and provided, further, that the |
6 | exemption is not allowed unless the person entitled to it has presented to the tax assessor, on or |
7 | before the last day on which sworn statements may be filed with the assessor for the year for which |
8 | the exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as |
9 | his or her legal residence remains unchanged. The exemption is in addition to any other exemption |
10 | provided by law; and provided, further, that the real estate is not taken from the tax rolls and is |
11 | subject to the bonded indebtedness of the town. |
12 | (l) The town council of the town of Charlestown may create a tax dollar credit reduction in |
13 | lieu of such exemption, upon terms and conditions that the council may prescribe. |
14 | 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 | |
*** | |
1 | This act would increase the real property exemptions of veterans and the elderly residing |
2 | in the town of West Warwick. |
3 | This act would take effect upon passage. |
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LC005939 | |
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