| 8 | 8 | | ======== |
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| 9 | 9 | | S TATE OF RHODE IS LAND |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
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| 16 | 16 | | Introduced By: Representatives Biah, Hull, J. Lombardi, Morales, DeSimone, Batista, |
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| 17 | 17 | | O'Brien, Diaz, and Slater |
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| 18 | 18 | | Date Introduced: February 22, 2023 |
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| 19 | 19 | | Referred To: House Municipal Government & Housing |
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| 20 | 20 | | (City of Providence) |
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| 21 | 21 | | |
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| 22 | 22 | | It is enacted by the General Assembly as follows: |
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| 23 | 23 | | SECTION 1. Section 44-3-3 of the General Laws in Chapter 44-3 entitled "Property 1 |
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| 24 | 24 | | Subject to Taxation" is hereby amended to read as follows: 2 |
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| 25 | 25 | | 44-3-3. Property exempt. 3 |
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| 26 | 26 | | (a) The following property is exempt from taxation: 4 |
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| 27 | 27 | | (1) Property belonging to the state, except as provided in § 44-4-4.1; 5 |
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| 28 | 28 | | (2) Lands ceded or belonging to the United States; 6 |
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| 29 | 29 | | (3) Bonds and other securities issued and exempted from taxation by the government of 7 |
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| 30 | 30 | | the United States or of this state; 8 |
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| 31 | 31 | | (4) Real estate, used exclusively for military purposes, owned by chartered or incorporated 9 |
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| 32 | 32 | | organizations approved by the adjutant general and composed of members of the national guard, 10 |
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| 33 | 33 | | the naval militia, or the independent, chartered-military organizations; 11 |
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| 34 | 34 | | (5) Buildings for free public schools, buildings for religious worship, and the land upon 12 |
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| 35 | 35 | | which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so 13 |
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| 36 | 36 | | far as the buildings and land are occupied and used exclusively for religious or educational 14 |
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| 37 | 37 | | purposes; 15 |
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| 38 | 38 | | (6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or 16 |
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| 39 | 39 | | the minimum lot size for zone in which the dwelling house is located, whichever is the greater, 17 |
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| 40 | 40 | | owned by, or held in trust for, any religious organization and actually used by its officiating clergy; 18 |
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| 41 | 41 | | provided, further, that in the town of Charlestown, where the property previously described in this 19 |
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| 42 | 42 | | |
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| 43 | 43 | | |
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| 45 | 45 | | paragraph is exempt in total, along with dwelling houses and the land on which they stand in 1 |
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| 46 | 46 | | Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling 2 |
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| 47 | 47 | | house is located, whichever is the greater, owned by, or held in trust for, any religious organization 3 |
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| 48 | 48 | | and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its 4 |
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| 49 | 49 | | religious order; 5 |
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| 50 | 50 | | (7) Intangible personal property owned by, or held in trust for, any religious or charitable 6 |
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| 51 | 51 | | organization, if the principal or income is used or appropriated for religious or charitable purposes; 7 |
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| 52 | 52 | | (8) Buildings and personal estate owned by any corporation used for a school, academy, or 8 |
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| 53 | 53 | | seminary of learning, and of any incorporated public charitable institution, and the land upon which 9 |
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| 54 | 54 | | the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far 10 |
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| 55 | 55 | | as they are used exclusively for educational purposes, but no property or estate whatever is hereafter 11 |
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| 56 | 56 | | exempt from taxation in any case where any part of its income or profits, or of the business carried 12 |
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| 57 | 57 | | on there, is divided among its owners or stockholders; provided, however, that unless any private 13 |
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| 58 | 58 | | nonprofit corporation organized as a college or university located in the town of Smithfield reaches 14 |
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| 59 | 59 | | a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the 15 |
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| 60 | 60 | | actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said 16 |
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| 61 | 61 | | corporation commencing March 1, 2014; 17 |
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| 62 | 62 | | (9) Estates, persons, and families of the president and professors for the time being of 18 |
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| 63 | 63 | | Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer’s 19 |
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| 64 | 64 | | estate, person, and family included, but only to the extent that any person had claimed and utilized 20 |
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| 65 | 65 | | the exemption prior to, and for a period ending, either on or after December 31, 1996; 21 |
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| 66 | 66 | | (10) Property especially exempt by charter unless the exemption has been waived in whole 22 |
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| 67 | 67 | | or in part; provided that, notwithstanding any provision of a charter or act of incorporation or other 23 |
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| 68 | 68 | | law to the contrary, any real and personal property (or portion thereof) of a health care facility, 24 |
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| 69 | 69 | | and/or any parent corporation, operator, manager or subsidiary thereof, or of an institution of higher 25 |
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| 70 | 70 | | education, that would otherwise be exempted from property taxation that is leased to, subleased to, 26 |
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| 71 | 71 | | occupied or used by an entity, organization, or individual that is not itself exempted from property 27 |
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| 72 | 72 | | taxation shall be taxed to the tenant, who, for the purposes of taxation is deemed the owner; 28 |
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| 73 | 73 | | (11) Lots of land exclusively for burial grounds; 29 |
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| 74 | 74 | | (12) Property, real and personal, held for, or by, an incorporated library, society, or any 30 |
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| 75 | 75 | | free public library, or any free public library society, so far as the property is held exclusively for 31 |
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| 76 | 76 | | library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor 32 |
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| 77 | 77 | | generally, or for a nonprofit hospital for the sick or disabled; 33 |
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| 78 | 78 | | (13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated 34 |
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| 79 | 79 | | |
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| 80 | 80 | | |
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| 82 | 82 | | organizations of veterans of any war in which the United States has been engaged, the parent body 1 |
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| 83 | 83 | | of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars 2 |
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| 84 | 84 | | ($400,000) if actually used and occupied by the association; provided, that the city council of the 3 |
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| 85 | 85 | | city of Cranston may by ordinance exempt the real or personal estate as previously described in 4 |
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| 86 | 86 | | this subdivision located within the city of Cranston to the extent of five hundred thousand dollars 5 |
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| 87 | 87 | | ($500,000); 6 |
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| 88 | 88 | | (14) Property, real and personal, held for, or by, the fraternal corporation, association, or 7 |
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| 89 | 89 | | body created to build and maintain a building or buildings for its meetings or the meetings of the 8 |
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| 90 | 90 | | general assembly of its members, or subordinate bodies of the fraternity, and for the 9 |
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| 91 | 91 | | accommodation of other fraternal bodies or associations, the entire net income of which real and 10 |
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| 92 | 92 | | personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or 11 |
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| 93 | 93 | | asylums, a home or homes, a school or schools, for the free education or relief of the members of 12 |
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| 94 | 94 | | the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their 13 |
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| 95 | 95 | | wives, widows, or orphans, and any fund given or held for the purpose of public education, 14 |
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| 96 | 96 | | almshouses, and the land and buildings used in connection therewith; 15 |
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| 97 | 97 | | (15) Real estate and personal property of any incorporated volunteer fire engine company 16 |
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| 98 | 98 | | or incorporated volunteer ambulance or rescue corps in active service; 17 |
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| 99 | 99 | | (16) The estate of any person who, in the judgment of the assessors, is unable from infirmity 18 |
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| 100 | 100 | | or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax 19 |
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| 101 | 101 | | shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. 20 |
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| 102 | 102 | | At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold 21 |
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| 103 | 103 | | or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the 22 |
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| 104 | 104 | | lien immediately becomes due and payable; any person claiming the exemption aggrieved by an 23 |
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| 105 | 105 | | adverse decision of an assessor shall appeal the decision to the local board of tax review and 24 |
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| 106 | 106 | | thereafter according to the provisions of § 44-5-26; 25 |
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| 107 | 107 | | (17) Household furniture and family stores of a housekeeper in the whole, including 26 |
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| 108 | 108 | | clothing, bedding, and other white goods, books, and all other tangible personal property items that 27 |
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| 109 | 109 | | are common to the normal household; 28 |
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| 110 | 110 | | (18) Improvements made to any real property to provide a shelter and fallout protection 29 |
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| 111 | 111 | | from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that 30 |
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| 112 | 112 | | the improvements meet applicable standards for shelter construction established, from time to time, 31 |
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| 113 | 113 | | by the Rhode Island emergency management agency. The improvements are deemed to comply 32 |
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| 114 | 114 | | with the provisions of any building code or ordinance with respect to the materials or the methods 33 |
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| 115 | 115 | | of construction used and any shelter or its establishment is deemed to comply with the provisions 34 |
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| 116 | 116 | | |
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| 117 | 117 | | |
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| 119 | 119 | | of any zoning code or ordinance; 1 |
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| 120 | 120 | | (19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator; 2 |
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| 121 | 121 | | (20) Manufacturer’s inventory. 3 |
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| 122 | 122 | | (i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to be 4 |
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| 123 | 123 | | a manufacturer within a city or town within this state if that person uses any premises, room, or 5 |
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| 124 | 124 | | place in it primarily for the purpose of transforming raw materials into a finished product for trade 6 |
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| 125 | 125 | | through any or all of the following operations: adapting, altering, finishing, making, and 7 |
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| 126 | 126 | | ornamenting; provided, that public utilities; non-regulated power producers commencing 8 |
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| 127 | 127 | | commercial operation by selling electricity at retail or taking title to generating facilities on or after 9 |
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| 128 | 128 | | July 1, 1997; building and construction contractors; warehousing operations, including distribution 10 |
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| 129 | 129 | | bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing 11 |
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| 130 | 130 | | or distribution of raw materials, such as alteration of stock for the convenience of a customer; are 12 |
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| 131 | 131 | | excluded from this definition; 13 |
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| 132 | 132 | | (ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term “manufacturer’s 14 |
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| 133 | 133 | | inventory,” or any similar term, means and includes the manufacturer’s raw materials, the 15 |
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| 134 | 134 | | manufacturer’s work in process, and finished products manufactured by the manufacturer in this 16 |
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| 135 | 135 | | state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; 17 |
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| 136 | 136 | | provided, that the term does not include any finished products held by the manufacturer in any retail 18 |
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| 137 | 137 | | store or other similar selling place operated by the manufacturer whether or not the retail 19 |
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| 138 | 138 | | establishment is located in the same building in which the manufacturer operates the manufacturing 20 |
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| 139 | 139 | | plant; 21 |
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| 140 | 140 | | (iii) For the purpose of § 44-11-2, a “manufacturer” is a person whose principal business 22 |
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| 141 | 141 | | in this state consists of transforming raw materials into a finished product for trade through any or 23 |
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| 142 | 142 | | all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be 24 |
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| 143 | 143 | | principally engaged if the gross receipts that person derived from the manufacturing operations in 25 |
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| 144 | 144 | | this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than 26 |
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| 145 | 145 | | fifty percent (50%) of the total gross receipts that person derived from all the business activities in 27 |
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| 146 | 146 | | which that person engaged in this state during the taxable year. For the purpose of computing the 28 |
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| 147 | 147 | | percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished 29 |
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| 148 | 148 | | products manufactured by the manufacturer in this state, even though the manufacturer’s store or 30 |
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| 149 | 149 | | other selling place may be at a different location from the location of the manufacturer’s 31 |
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| 150 | 150 | | manufacturing plant in this state, are deemed to have been derived from manufacturing; 32 |
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| 151 | 151 | | (iv) Within the meaning of the preceding paragraphs of this subdivision, the term 33 |
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| 152 | 152 | | “manufacturer” also includes persons who are principally engaged in any of the general activities 34 |
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| 153 | 153 | | |
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| 154 | 154 | | |
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| 156 | 156 | | coded and listed as establishments engaged in manufacturing in the Standard Industrial 1 |
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| 157 | 157 | | Classification Manual prepared by the Technical Committee on Industrial Classification, Office of 2 |
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| 158 | 158 | | Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as 3 |
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| 159 | 159 | | revised from time to time, but eliminating as manufacturers those persons, who, because of their 4 |
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| 160 | 160 | | limited type of manufacturing activities, are classified in the manual as falling within the trade 5 |
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| 161 | 161 | | rather than an industrial classification of manufacturers. Among those thus eliminated, and 6 |
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| 162 | 162 | | accordingly also excluded as manufacturers within the meaning of this paragraph, are persons 7 |
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| 163 | 163 | | primarily engaged in selling, to the general public, products produced on the premises from which 8 |
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| 164 | 164 | | they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and 9 |
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| 165 | 165 | | custom tailors, except, that a person who manufactures bakery products for sale primarily for home 10 |
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| 166 | 166 | | delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are 11 |
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| 167 | 167 | | operated by the person, is a manufacturer within the meaning of this paragraph; 12 |
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| 168 | 168 | | (v) The term “Person” means and includes, as appropriate, a person, partnership, or 13 |
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| 169 | 169 | | corporation; and 14 |
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| 170 | 170 | | (vi) The department of revenue shall provide to the local assessors any assistance that is 15 |
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| 171 | 171 | | necessary in determining the proper application of the definitions in this subdivision; 16 |
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| 172 | 172 | | (21) Real and tangible personal property acquired to provide a treatment facility used 17 |
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| 173 | 173 | | primarily to control the pollution or contamination of the waters or the air of the state, as defined 18 |
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| 174 | 174 | | in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, 19 |
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| 175 | 175 | | reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or 20 |
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| 176 | 176 | | standards for the control of water or air pollution or contamination, and certified as approved in an 21 |
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| 177 | 177 | | order entered by the director of environmental management. The property is exempt as long as it is 22 |
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| 178 | 178 | | operated properly in compliance with the order of approval of the director of environmental 23 |
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| 179 | 179 | | management; provided, that any grant of the exemption by the director of environmental 24 |
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| 180 | 180 | | management in excess of ten (10) years is approved by the city or town in which the property is 25 |
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| 181 | 181 | | situated. This provision applies only to water and air pollution control properties and facilities 26 |
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| 182 | 182 | | installed for the treatment of waste waters and air contaminants resulting from industrial 27 |
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| 183 | 183 | | processing; furthermore, it applies only to water or air pollution control properties and facilities 28 |
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| 184 | 184 | | placed in operation for the first time after April 13, 1970; 29 |
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| 185 | 185 | | (22) Manufacturing machinery and equipment acquired or used by a manufacturer after 30 |
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| 186 | 186 | | December 31, 1974. Manufacturing machinery and equipment is defined as: 31 |
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| 187 | 187 | | (i) Machinery and equipment used exclusively in the actual manufacture or conversion of 32 |
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| 188 | 188 | | raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision 33 |
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| 189 | 189 | | (20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and 34 |
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| 190 | 190 | | |
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| 191 | 191 | | |
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| 193 | 193 | | development or for quality assurance of its manufactured products; 1 |
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| 194 | 194 | | (ii) Machinery and equipment that is partially used in the actual manufacture or conversion 2 |
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| 195 | 195 | | of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision 3 |
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| 196 | 196 | | (20), and machinery, fixtures, and equipment used by a manufacturer for research and development 4 |
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| 197 | 197 | | or for quality assurance of its manufactured products, to the extent to which the machinery and 5 |
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| 198 | 198 | | equipment is used for the manufacturing processes, research and development, or quality assurance. 6 |
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| 199 | 199 | | In the instances where machinery and equipment is used in both manufacturing and/or research and 7 |
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| 200 | 200 | | development and/or quality assurance activities and non-manufacturing activities, the assessment 8 |
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| 201 | 201 | | on machinery and equipment is prorated by applying the percentage of usage of the equipment for 9 |
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| 202 | 202 | | the manufacturing, research and development, and quality-assurance activity to the value of the 10 |
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| 203 | 203 | | machinery and equipment for purposes of taxation, and the portion of the value used for 11 |
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| 204 | 204 | | manufacturing, research and development, and quality assurance is exempt from taxation. The 12 |
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| 205 | 205 | | burden of demonstrating this percentage usage of machinery and equipment for manufacturing and 13 |
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| 206 | 206 | | for research and development and/or quality assurance of its manufactured products rests with the 14 |
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| 207 | 207 | | manufacturer; and 15 |
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| 208 | 208 | | (iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was 16 |
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| 209 | 209 | | purchased after July 1, 1997; provided that the city or town council of the city or town in which the 17 |
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| 210 | 210 | | machinery and equipment is located adopts an ordinance exempting the machinery and equipment 18 |
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| 211 | 211 | | from taxation. For purposes of this subsection, city councils and town councils of any municipality 19 |
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| 212 | 212 | | may, by ordinance, wholly or partially exempt from taxation the machinery and equipment 20 |
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| 213 | 213 | | discussed in this subsection for the period of time established in the ordinance and may, by 21 |
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| 214 | 214 | | ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any 22 |
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| 215 | 215 | | exemption permitted under this section; provided, that the ordinance does not apply to any 23 |
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| 216 | 216 | | machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates 24 |
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| 217 | 217 | | from a city or town in this state to another city or town in the state; 25 |
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| 218 | 218 | | (23) Precious metal bullion, meaning any elementary metal that has been put through a 26 |
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| 219 | 219 | | process of melting or refining, and that is in a state or condition that its value depends upon its 27 |
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| 220 | 220 | | content and not its form. The term does not include fabricated precious metal that has been 28 |
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| 221 | 221 | | processed or manufactured for some one or more specific and customary industrial, professional, 29 |
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| 222 | 222 | | or artistic uses; 30 |
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| 223 | 223 | | (24) Hydroelectric power-generation equipment, which includes, but is not limited to, 31 |
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| 224 | 224 | | turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, 32 |
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| 225 | 225 | | protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The 33 |
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| 226 | 226 | | hydroelectric power-generation equipment must have been purchased after July 1, 1979, and 34 |
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| 227 | 227 | | |
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| 228 | 228 | | |
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| 230 | 230 | | acquired or used by a person or corporation who or that owns or leases a dam and utilizes the 1 |
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| 231 | 231 | | equipment to generate hydroelectric power; 2 |
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| 232 | 232 | | (25) Subject to authorization by formal action of the council of any city or town, any real 3 |
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| 233 | 233 | | or personal property owned by, held in trust for, or leased to an organization incorporated under 4 |
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| 234 | 234 | | chapter 6 of title 7, as amended, or an organization meeting the definition of “charitable trust” set 5 |
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| 235 | 235 | | out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of 6 |
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| 236 | 236 | | another state or the District of Columbia, the purpose of which is the conserving of open space, as 7 |
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| 237 | 237 | | that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively 8 |
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| 238 | 238 | | for the purposes of the organization; 9 |
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| 239 | 239 | | (26) Tangible personal property, the primary function of which is the recycling, reuse, or 10 |
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| 240 | 240 | | recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, 11 |
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| 241 | 241 | | or the treatment of “hazardous wastes,” as defined in § 23-19.1-4, where the “hazardous wastes” 12 |
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| 242 | 242 | | are generated primarily by the same taxpayer and where the personal property is located at, in, or 13 |
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| 243 | 243 | | adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order 14 |
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| 244 | 244 | | from the director of the department of environmental management certifying that the tangible 15 |
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| 245 | 245 | | personal property has this function, which order effects a conclusive presumption that the tangible 16 |
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| 246 | 246 | | personal property qualifies for the exemption under this subdivision. If any information relating to 17 |
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| 247 | 247 | | secret processes or methods of manufacture, production, or treatment is disclosed to the department 18 |
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| 248 | 248 | | of environmental management only to procure an order, and is a “trade secret” as defined in § 28-19 |
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| 249 | 249 | | 21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is 20 |
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| 250 | 250 | | otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23; 21 |
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| 251 | 251 | | (27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has 22 |
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| 252 | 252 | | been paid; 23 |
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| 253 | 253 | | (28) Real and personal property of the Providence Performing Arts Center, a non-business 24 |
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| 254 | 254 | | corporation as of December 31, 1986; 25 |
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| 255 | 255 | | (29) Tangible personal property owned by, and used exclusively for the purposes of, any 26 |
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| 256 | 256 | | religious organization located in the city of Cranston; 27 |
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| 257 | 257 | | (30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit 28 |
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| 258 | 258 | | corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability 29 |
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| 259 | 259 | | company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA 30 |
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| 260 | 260 | | Building; 31 |
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| 261 | 261 | | (31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-32 |
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| 262 | 262 | | for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited 33 |
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| 263 | 263 | | liability company that is formed in connection with, or to facilitate the acquisition of, the properties 34 |
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| 264 | 264 | | |
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| 265 | 265 | | |
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| 267 | 267 | | designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, 1 |
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| 268 | 268 | | Rhode Island; 2 |
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| 269 | 269 | | (32) The buildings, personal property, and land upon which the buildings stand, located on 3 |
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| 270 | 270 | | Pomham Island, East Providence, currently identified as Assessor’s Map 211, Block 01, Parcel 4 |
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| 271 | 271 | | 001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and 5 |
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| 272 | 272 | | is located approximately eight hundred sixty feet (860′), more or less, from the shore, and limited 6 |
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| 273 | 273 | | exclusively to these said buildings, personal estate and land, provided that said property is owned 7 |
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| 274 | 274 | | by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used 8 |
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| 275 | 275 | | exclusively for a lighthouse; 9 |
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| 276 | 276 | | (33) The Stadium Theatre Performing Arts Centre building located in Monument Square, 10 |
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| 277 | 277 | | Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by 11 |
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| 278 | 278 | | the Stadium Theatre Foundation, a Rhode Island nonprofit corporation; 12 |
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| 279 | 279 | | (34) Real and tangible personal property of St. Mary Academy — Bay View, located in 13 |
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| 280 | 280 | | East Providence, Rhode Island; 14 |
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| 281 | 281 | | (35) Real and personal property of East Bay Community Action Program and its 15 |
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| 282 | 282 | | predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation 16 |
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| 283 | 283 | | under § 501(c)(3) of the United States Internal Revenue Code; 17 |
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| 284 | 284 | | (36) Real and personal property located within the city of East Providence of the Columbus 18 |
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| 285 | 285 | | Club of East Providence, a Rhode Island charitable nonprofit corporation; 19 |
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| 286 | 286 | | (37) Real and personal property located within the city of East Providence of the Columbus 20 |
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| 287 | 287 | | Club of Barrington, a Rhode Island charitable nonprofit corporation; 21 |
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| 288 | 288 | | (38) Real and personal property located within the city of East Providence of Lodge 2337 22 |
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| 289 | 289 | | BPO Elks, a Rhode Island nonprofit corporation; 23 |
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| 290 | 290 | | (39) Real and personal property located within the city of East Providence of the St. 24 |
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| 291 | 291 | | Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation; 25 |
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| 292 | 292 | | (40) Real and personal property located within the city of East Providence of the Trustees 26 |
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| 293 | 293 | | of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island 27 |
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| 294 | 294 | | nonprofit corporation; 28 |
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| 295 | 295 | | (41) Real and personal property located on the first floor of 90 Leonard Avenue within the 29 |
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| 296 | 296 | | city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation; 30 |
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| 297 | 297 | | (42) Real and personal property located within the city of East Providence of the Cape 31 |
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| 298 | 298 | | Verdean Museum Exhibit, a Rhode Island nonprofit corporation; 32 |
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| 299 | 299 | | (43) The real and personal property owned by a qualified 501(c)(3) organization that is 33 |
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| 300 | 300 | | affiliated and in good standing with a national, congressionally chartered organization and thereby 34 |
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| 301 | 301 | | |
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| 302 | 302 | | |
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| 304 | 304 | | adheres to that organization’s standards and provides activities designed for recreational, 1 |
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| 305 | 305 | | educational, and character building purposes for children from ages six (6) years to seventeen (17) 2 |
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| 306 | 306 | | years; 3 |
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| 307 | 307 | | (44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music 4 |
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| 308 | 308 | | School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) 5 |
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| 309 | 309 | | of the United States Internal Revenue Code; 6 |
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| 310 | 310 | | (45) The real and personal property located within the town of West Warwick at 211 7 |
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| 311 | 311 | | Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven 8 |
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| 312 | 312 | | hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East 9 |
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| 313 | 313 | | Greenwich, a Rhode Island nonprofit corporation; 10 |
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| 314 | 314 | | (46) Real and personal property of the Comprehensive Community Action Program, a 11 |
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| 315 | 315 | | qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code; 12 |
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| 316 | 316 | | (47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of 13 |
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| 317 | 317 | | the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation; 14 |
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| 318 | 318 | | (48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and 15 |
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| 319 | 319 | | associated equipment used therewith in service after December 31, 2015; 16 |
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| 320 | 320 | | (49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer, 17 |
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| 321 | 321 | | as defined in subsection (a) of this section, shall be exempt from taxation in accordance with 18 |
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| 322 | 322 | | subsection (a) of this section; 19 |
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| 323 | 323 | | (50) Real and personal property located at 415 Tower Hill Road within the town of North 20 |
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| 324 | 324 | | Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 21 |
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| 325 | 325 | | 501(c)(3) of the United States Internal Revenue Code; 22 |
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| 326 | 326 | | (51) As an effort to promote business growth, tangible business or personal property, in 23 |
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| 327 | 327 | | whole or in part, within the town of Charlestown’s community limits, subject to authorization by 24 |
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| 328 | 328 | | formal action of the town council of the town of Charlestown; 25 |
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| 329 | 329 | | (52) All real and personal property located at 1300 Frenchtown Road, within the town of 26 |
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| 330 | 330 | | East Greenwich, identified as assessor’s map 027, plat 019, lot 071, and known as the New England 27 |
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| 331 | 331 | | Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the 28 |
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| 332 | 332 | | United States Internal Revenue Code; 29 |
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| 333 | 333 | | (53) Real and tangible personal property of Mount Saint Charles Academy located within 30 |
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| 334 | 334 | | the city of Woonsocket, specifically identified as the following assessor’s plats and lots: Logee 31 |
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| 335 | 335 | | Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; 32 |
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| 336 | 336 | | Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47; 33 |
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| 337 | 337 | | (54) Real and tangible personal property of Steere House, a Rhode Island nonprofit 34 |
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| 338 | 338 | | |
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| 339 | 339 | | |
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| 341 | 341 | | corporation, located in Providence, Rhode Island; 1 |
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| 342 | 342 | | (55) Real and personal property located within the town of West Warwick of Tides Family 2 |
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| 343 | 343 | | Services, Inc., a Rhode Island nonprofit corporation; 3 |
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| 344 | 344 | | (56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit 4 |
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| 345 | 345 | | corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444; 5 |
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| 346 | 346 | | (57) Real and personal property located within the town of Middletown of Lucy’s Hearth, 6 |
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| 347 | 347 | | a Rhode Island nonprofit corporation; 7 |
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| 348 | 348 | | (58) Real and tangible personal property of Habitat for Humanity of Rhode Island—8 |
|---|
| 349 | 349 | | Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode 9 |
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| 350 | 350 | | Island; 10 |
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| 351 | 351 | | (59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit 11 |
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| 352 | 352 | | corporation, located in the town of West Warwick at 1249 Main Street; 12 |
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| 353 | 353 | | (60) Real and personal property located at 321 Main Street, within the town of South 13 |
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| 354 | 354 | | Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 14 |
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| 355 | 355 | | 501(c)(3) of the United States Internal Revenue Code; 15 |
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| 356 | 356 | | (61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 16 |
|---|
| 357 | 357 | | 501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city 17 |
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| 358 | 358 | | council of Pawtucket may from time to time determine; 18 |
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| 359 | 359 | | (62) Real and personal property of North Kingstown, Exeter Animal Protection League, 19 |
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| 360 | 360 | | Inc., dba “Pet Refuge,” 500 Stony Lane, a Rhode Island nonprofit corporation, located in North 20 |
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| 361 | 361 | | Kingstown, Rhode Island; 21 |
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| 362 | 362 | | (63) Real and personal property located within the city of East Providence of Foster 22 |
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| 363 | 363 | | Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable 23 |
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| 364 | 364 | | nonprofit corporation; 24 |
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| 365 | 365 | | (64) Real and personal property located at 54 Kelly Avenue within the town of East 25 |
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| 366 | 366 | | Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit 26 |
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| 367 | 367 | | corporation; 27 |
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| 368 | 368 | | (65) Real and tangible personal property of Providence Country Day School, a Rhode 28 |
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| 369 | 369 | | Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 29 |
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| 370 | 370 | | 406, block 6, lot 6, and plat 506, block 1, lot 8; 30 |
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| 371 | 371 | | (66) As an effort to promote business growth, tangible business or personal property, in 31 |
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| 372 | 372 | | whole or in part, within the town of Bristol’s community limits, subject to authorization by formal 32 |
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| 373 | 373 | | action of the town council of the town of Bristol; 33 |
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| 374 | 374 | | (67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode 34 |
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| 375 | 375 | | |
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| 376 | 376 | | |
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| 378 | 378 | | Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city 1 |
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| 379 | 379 | | of East Providence; 2 |
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| 380 | 380 | | (68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt 3 |
|---|
| 381 | 381 | | corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North 4 |
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| 382 | 382 | | Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 5 |
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| 383 | 383 | | 108, lot 83; 6 |
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| 384 | 384 | | (69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La 7 |
|---|
| 385 | 385 | | Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode 8 |
|---|
| 386 | 386 | | Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor 9 |
|---|
| 387 | 387 | | for the city of Providence comprising approximately 26.08 acres of land along with all buildings 10 |
|---|
| 388 | 388 | | and improvements that have been or may be made; 11 |
|---|
| 389 | 389 | | (70) Real and tangible personal property of The Providence Community Health Centers, 12 |
|---|
| 390 | 390 | | Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island; 13 |
|---|
| 391 | 391 | | (71) In the city of Central Falls and the city of Pawtucket, real property and tangible 14 |
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| 392 | 392 | | personal property located on or in the premise acquired or leased by a railroad entity and for the 15 |
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| 393 | 393 | | purpose of providing boarding and disembarking of railroad passengers and the supporting 16 |
|---|
| 394 | 394 | | passenger railroad operations and services. For the purpose of this section, a railroad entity shall be 17 |
|---|
| 395 | 395 | | any incorporated entity that has been duly authorized by the Rhode Island public utilities 18 |
|---|
| 396 | 396 | | commission to provide passenger railroad services; 19 |
|---|
| 397 | 397 | | (72) Real and tangible personal property of the American Legion Riverside Post Holding 20 |
|---|
| 398 | 398 | | Company, d/b/a American Legion Post 10, a Rhode Island nonprofit corporation, located at 830 21 |
|---|
| 399 | 399 | | Willet Avenue, within the city of East Providence on Map 513, Block 27, Parcel 001.00 as long as 22 |
|---|
| 400 | 400 | | said property is owned by American Legion Post 10; 23 |
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| 401 | 401 | | (73) Real and tangible personal property of the Holy Rosary Band Society, a Rhode Island 24 |
|---|
| 402 | 402 | | nonprofit corporation, located at 328 Taunton Avenue, within the city of East Providence on Map 25 |
|---|
| 403 | 403 | | 306, Block 01, Parcel 012.00; 26 |
|---|
| 404 | 404 | | (74) Real and tangible personal property of Foster Forward, a Rhode Island domestic 27 |
|---|
| 405 | 405 | | nonprofit corporation, located within the city of Pawtucket, at 16 North Bend Street, and further 28 |
|---|
| 406 | 406 | | identified as assessor’s plat 21, lot 312; 29 |
|---|
| 407 | 407 | | (75) Real and tangible personal property of the Old and Ancient Rowers Society of Rhode 30 |
|---|
| 408 | 408 | | Island, a Rhode Island domestic nonprofit corporation, located at 166 Walmsley Lane, within the 31 |
|---|
| 409 | 409 | | town of North Kingstown on Plat 004/Lot 019; 32 |
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| 410 | 410 | | (76) Real and tangible personal property of the Rhode Island Public Health Foundation, a 33 |
|---|
| 411 | 411 | | domestic nonprofit corporation or any other entity formed by the Rhode Island Public Health 34 |
|---|
| 412 | 412 | | |
|---|
| 413 | 413 | | |
|---|
| 415 | 415 | | Foundation in connection with, or to facilitate the acquisition of, one property to be owned by the 1 |
|---|
| 416 | 416 | | Rhode Island Public Health Foundation or such entity, located in the city of Providence; 2 |
|---|
| 417 | 417 | | (77) Real and tangible personal property of the Manissean Tribal Council, a Rhode Island 3 |
|---|
| 418 | 418 | | nonprofit corporation, located in the town of New Shoreham, Rhode Island; 4 |
|---|
| 419 | 419 | | (78) Real and tangible personal property of Sophia Academy located at 582 Elmwood 5 |
|---|
| 420 | 420 | | Avenue, the San Miguel Education Center located at 525 Branch Avenue, and the Community 6 |
|---|
| 421 | 421 | | Preparatory School, Inc. located at 135 Prairie Avenue, all of which are domestic nonprofit 7 |
|---|
| 422 | 422 | | corporations, and all of which are located within the city of Providence; and 8 |
|---|
| 423 | 423 | | (79) Real and tangible personal property of Cape Verdean Museum Exhibit, a Rhode Island 9 |
|---|
| 424 | 424 | | domestic nonprofit corporation, located at 617 Prospect Street, within the city of Pawtucket on 10 |
|---|
| 425 | 425 | | Assessors’ Plat 37, Lot 434. 11 |
|---|
| 426 | 426 | | (b) Except as provided below, when a city or town taxes a for-profit hospital facility, the 12 |
|---|
| 427 | 427 | | value of its real property shall be the value determined by the most recent full revaluation or 13 |
|---|
| 428 | 428 | | statistical property update performed by the city or town; provided, however, in the year a nonprofit 14 |
|---|
| 429 | 429 | | hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit 15 |
|---|
| 430 | 430 | | hospital facility is initially established, the value of the real property and personal property of the 16 |
|---|
| 431 | 431 | | for-profit hospital facility shall be determined by a valuation performed by the assessor for the 17 |
|---|
| 432 | 432 | | purpose of determining an initial assessed value of real and personal property, not previously taxed 18 |
|---|
| 433 | 433 | | by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right 19 |
|---|
| 434 | 434 | | of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with 20 |
|---|
| 435 | 435 | | a direct appeal from an adverse decision to the Rhode Island superior court business calendar. 21 |
|---|
| 436 | 436 | | A “for-profit hospital facility” includes all real and personal property affiliated with any 22 |
|---|
| 437 | 437 | | hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. 23 |
|---|
| 438 | 438 | | Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit 24 |
|---|
| 439 | 439 | | hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to 25 |
|---|
| 440 | 440 | | stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise 26 |
|---|
| 441 | 441 | | becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in 27 |
|---|
| 442 | 442 | | that year only the amount levied by the city or town and/or the amount payable under the 28 |
|---|
| 443 | 443 | | stabilization agreement for that year related to the for-profit hospital facility shall not be counted 29 |
|---|
| 444 | 444 | | towards determining the maximum tax levy permitted under § 44-5-2. 30 |
|---|
| 445 | 445 | | (c) Notwithstanding any other provision of law to the contrary, in an effort to provide relief 31 |
|---|
| 446 | 446 | | for businesses, including small businesses, and to promote economic development, a city, town, or 32 |
|---|
| 447 | 447 | | fire district may establish an exemption for tangible personal property within its geographic limits 33 |
|---|
| 448 | 448 | | by formal action of the appropriate governing body within the city, town, or fire district, which 34 |
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| 449 | 449 | | |
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| 450 | 450 | | |
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