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5 | 5 | | 2023 -- H 5970 |
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6 | 6 | | ======== |
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7 | 7 | | LC001468 |
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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 PUBLIC PROPERTY AND WORKS -- NARRAGANSETT TRIBAL |
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16 | 16 | | SOVEREIGNTY ACT |
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17 | 17 | | Introduced By: Representatives Henries, Tanzi, Stewart, Alzate, Sanchez, J. Lombardi, |
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18 | 18 | | Felix, and Cotter |
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19 | 19 | | Date Introduced: March 01, 2023 |
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20 | 20 | | Referred To: House State Government & Elections |
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21 | 21 | | |
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22 | 22 | | |
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23 | 23 | | It is enacted by the General Assembly as follows: |
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24 | 24 | | SECTION 1. Title 37 of the General Laws entitled "PUBLIC PROPERTY AND WORKS" 1 |
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25 | 25 | | is hereby amended by adding thereto the following chapter: 2 |
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26 | 26 | | CHAPTER 18.1 3 |
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27 | 27 | | NARRAGANSETT TRIBAL SOVEREIGNTY ACT 4 |
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28 | 28 | | 37-18.1-1. Short title. 5 |
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29 | 29 | | This chapter shall be known and may be cited as the "Narragansett Tribal Sovereignty Act." 6 |
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30 | 30 | | 37-18.1-2. Declaration of sovereignty. 7 |
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31 | 31 | | The State of Rhode Island hereby declares and acknowledges the Narragansett Indian Tribe 8 |
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32 | 32 | | as the sole sovereign federally recognized Indian tribe in what is now known as the State of Rhode 9 |
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33 | 33 | | Island, and recognizes the tribe's governmental structure and status. 10 |
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34 | 34 | | SECTION 2. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is 11 |
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35 | 35 | | hereby amended by adding thereto the following section: 12 |
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36 | 36 | | 44-3-67. Narragansett Indian Tribe tax exemptions. 13 |
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37 | 37 | | All Narragansett tribal members owning real estate, as well as all Narragansett tribal 14 |
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38 | 38 | | member organizations, businesses and/or land trusts created under Narragansett tribal law, or 15 |
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39 | 39 | | incorporated in the State of Rhode Island, shall be exempt from real estate taxes, as follows: 16 |
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40 | 40 | | (1) Tax exemption for commercial real estate. 17 |
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41 | 41 | | (i) Full tax exemption shall apply to Narragansett tribally owned commercial real estate 18 |
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42 | 42 | | |
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43 | 43 | | |
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44 | 44 | | LC001468 - Page 2 of 4 |
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45 | 45 | | upon proof of: 1 |
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46 | 46 | | (A) Membership in the federally acknowledged and recognized Narragansett Indian tribe; 2 |
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47 | 47 | | and 3 |
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48 | 48 | | (B) Proof of Narragansett tribal land ownership with at least one current Narragansett tribal 4 |
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49 | 49 | | member on the property deed. 5 |
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50 | 50 | | (ii) Full tax exemption shall apply to Narragansett tribal members of privately owned 6 |
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51 | 51 | | commercial real estate property upon proof of: 7 |
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52 | 52 | | (A) Membership in the federally acknowledged and recognized Narragansett Indian Tribe; 8 |
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53 | 53 | | and 9 |
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54 | 54 | | (B) At least fifty-one percent (51%) of Narragansett tribal real estate ownership in Rhode 10 |
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55 | 55 | | Island. 11 |
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56 | 56 | | (2) Real estate tax exemption for businesses-owned real estate. 12 |
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57 | 57 | | (i) All business entities created by the federally acknowledged and recognized Narragansett 13 |
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58 | 58 | | Indian Tribe shall be exempt from real estate taxes upon proof of: 14 |
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59 | 59 | | (A) Membership in the federally acknowledged and recognized Narragansett Indian Tribe; 15 |
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60 | 60 | | (B) Business creation under Narragansett tribal law; and 16 |
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61 | 61 | | (C) Proof of Narragansett tribal land ownership with at least one current Narragansett tribal 17 |
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62 | 62 | | member on the property deed. 18 |
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63 | 63 | | (ii) Narragansett tribal member-led community 501(c)(3) nonprofit organizations and their 19 |
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64 | 64 | | related businesses shall be real estate tax exempt upon proof of: 20 |
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65 | 65 | | (A) Business incorporation in the State of Rhode Island; 21 |
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66 | 66 | | (B) 501(c)(3) IRS status; and 22 |
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67 | 67 | | (C) At least fifty-one percent (51%) Narragansett Indian Tribe member enrollment in the 23 |
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68 | 68 | | executive (officers) leadership and board leadership. 24 |
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69 | 69 | | (3) Tribal, private and community land trusts. 25 |
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70 | 70 | | (i) Land trusts created under the laws of the Narragansett Indian Tribe shall be real estate 26 |
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71 | 71 | | tax exempt in the State of Rhode Island upon proof of: 27 |
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72 | 72 | | (A) Membership in the federally acknowledged and recognized Narragansett Indian Tribe; 28 |
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73 | 73 | | and 29 |
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74 | 74 | | (B) With at least fifty-one percent (51%) current Narragansett tribal member on the 30 |
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75 | 75 | | property deed of the private land trust or the community land trust. 31 |
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76 | 76 | | (ii) Private and community land trusts shall be exempt from all real estate and property 32 |
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77 | 77 | | taxes upon proof of: 33 |
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78 | 78 | | (A) The trust has been created under Rhode Island law; and 34 |
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79 | 79 | | |
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80 | 80 | | |
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81 | 81 | | LC001468 - Page 3 of 4 |
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82 | 82 | | (B) At least fifty-one percent (51%) of land trust owners or trust managers have 1 |
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83 | 83 | | Narragansett Indian Tribal membership. 2 |
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84 | 84 | | (4) Narragansett tribal membership shall be confirmed and determined by the Narragansett 3 |
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85 | 85 | | Indian Tribe. Proof of tribal membership shall be provided as needed. 4 |
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86 | 86 | | (5) Full tax exemption shall apply on any land related taxes other than real estate taxes that 5 |
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87 | 87 | | are imposed by any municipality in the State of Rhode Island, as it pertains to subsections (1), (2) 6 |
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88 | 88 | | and (3) of this section. 7 |
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89 | 89 | | SECTION 3. This act shall take effect upon passage. 8 |
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90 | 90 | | ======== |
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91 | 91 | | LC001468 |
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93 | 93 | | |
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94 | 94 | | |
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95 | 95 | | LC001468 - Page 4 of 4 |
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96 | 96 | | EXPLANATION |
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97 | 97 | | BY THE LEGISLATIVE COUNCIL |
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98 | 98 | | OF |
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99 | 99 | | A N A C T |
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100 | 100 | | RELATING TO PUBLIC PROPERTY AND WORKS -- NARRAGANSETT TRIBAL |
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101 | 101 | | SOVEREIGNTY ACT |
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102 | 102 | | *** |
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103 | 103 | | This act would exempt all Narragansett Indian Tribe members owning real estate, whether 1 |
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104 | 104 | | privately, commercially, in nonprofit corporations or in land trusts, from all real estate taxes 2 |
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105 | 105 | | imposed by the state or any municipality. 3 |
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106 | 106 | | This act would take effect upon passage. 4 |
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107 | 107 | | ======== |
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108 | 108 | | LC001468 |
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