Rhode Island 2023 Regular Session

Rhode Island House Bill H5304 Compare Versions

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55 2023 -- H 5304
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99 S TATE OF RHODE IS LAND
1010 IN GENERAL ASSEMBLY
1111 JANUARY SESSION, A.D. 2023
1212 ____________
1313
1414 A N A C T
1515 RELATING TO TAXATION -- TAXATION OF FARM, FOREST, AND OPEN SPACE LAND
1616 Introduced By: Representatives Casimiro, Craven, Cotter, Chippendale, Spears, and
1717 Noret
1818 Date Introduced: February 01, 2023
1919 Referred To: House State Government & Elections
2020 (By request)
2121
2222 It is enacted by the General Assembly as follows:
2323 SECTION 1. Section 44-27-2 of the General Laws in Chapter 44-27 entitled "Taxation of 1
2424 Farm, Forest, and Open Space Land" is hereby amended to read as follows: 2
2525 44-27-2. Definitions. 3
2626 When used in this chapter: 4
2727 (1) “Farmland” means: 5
2828 (i) Any tract or tracts of land, including woodland and wasteland constituting a farm unit; 6
2929 (ii) Land which is actively devoted to agricultural or horticultural use including, but not 7
3030 limited to: forages and sod crops; grains and feed crops; fruits and vegetables; poultry, dairy, and 8
3131 other livestock and their products; nursery, floral, and greenhouse products; other food or fiber 9
3232 products useful to people; 10
3333 (iii) When meeting the requirements and qualifications for payments pursuant to a soil 11
3434 conservation program under an agreement with the federal government, the director of 12
3535 environmental management is authorized to promulgate and adopt rules and regulations defining 13
3636 particular categories and minimum acreages of land eligible for designation as farmland under this 14
3737 chapter; provided, however, that the director shall set the minimum acreage at three and one-half 15
3838 (3½) acres. 16
3939 (2) “Forest land” means any tract or contiguous tracts of land, ten (10) acres or larger 17
4040 bearing a dense growth of trees, including any underbrush, and having either the quality of self 18
4141 perpetuation, or being dependent upon its development by the planting and replanting of trees in 19
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4545 stands of closely growing timber, actively managed under a forest management plan approved by 1
4646 the director of environmental management. 2
4747 (3) “Open space land” means any tract or contiguous tracts of undeveloped land, where the 3
4848 undeveloped land serves to enhance agricultural values, or land in its natural state that conserves 4
4949 forests, enhances wildlife habitat or protects ecosystem health, and that is: 5
5050 (i) Ten (10) total acres or larger, exclusive of house site, where “house site” means the 6
5151 zoned lot size or one acre, whichever is smaller, and land surrounding dwellings or devoted to 7
5252 developed facilities, such as tennis courts, pool, etc., related to the use of the residence; or 8
5353 (ii) Tracts of land of any size that are designated as open space land in the comprehensive 9
5454 community plan; or 10
5555 (iii) Tracts of land of any size that have conservation restrictions or easements in full force 11
5656 and applied for as open space, which shall be taxed on an equitable basis. 12
5757 SECTION 2. This act shall take effect upon passage. 13
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6464 EXPLANATION
6565 BY THE LEGISLATIVE COUNCIL
6666 OF
6767 A N A C T
6868 RELATING TO TAXATION -- TAXATION OF FARM, FOREST, AND OPEN SPACE LAND
6969 ***
7070 This act would prohibit the director of environmental management from setting the 1
7171 minimum acreage requirement for taxation of farms higher than three and one-half (3½) acres. 2
7272 This act would take effect upon passage. 3
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