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| 4 | 4 | | |
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| 5 | 5 | | 2023 -- H 5971 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC001469 |
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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 TAXATION -- PROPERTY SUBJECT TO TAXATION |
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| 16 | 16 | | Introduced By: Representatives Henries, Morales, Alzate, Tanzi, Stewart, Sanchez, J. |
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| 17 | 17 | | Lombardi, Felix, and Cotter |
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| 18 | 18 | | Date Introduced: March 01, 2023 |
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| 19 | 19 | | Referred To: House State Government & Elections |
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| 20 | 20 | | |
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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. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is 1 |
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| 24 | 24 | | hereby amended by adding thereto the following section: 2 |
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| 25 | 25 | | 44-3-67. Narragansett Indian tribe homestead tax exemption. 3 |
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| 26 | 26 | | (a) All Narragansett tribal member homeowners shall be exempt from real estate taxes, as 4 |
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| 27 | 27 | | follows: 5 |
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| 28 | 28 | | (1) Homestead tax exemption for residential real estate. Narragansett tribal member 6 |
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| 29 | 29 | | homeowners shall be exempt from real estate taxes upon proof of: 7 |
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| 30 | 30 | | (i) Real estate ownership in the state of Rhode Island with at least one Narragansett tribal 8 |
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| 31 | 31 | | household member on the property deed; and 9 |
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| 32 | 32 | | (ii) Membership in the federally acknowledged and recognized Narragansett Indian Tribe. 10 |
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| 33 | 33 | | (b) Narragansett tribal membership shall be confirmed and determined by the Narragansett 11 |
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| 34 | 34 | | Indian Tribe. Proof of tribal membership shall be provided as needed. 12 |
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| 35 | 35 | | (c) Additional full tax exemption shall apply on any land related taxes other than real estate 13 |
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| 36 | 36 | | taxes that are imposed by any municipality in the State of Rhode Island, as it pertains to subsection 14 |
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| 37 | 37 | | (a) of this section. 15 |
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| 38 | 38 | | (d) All taxes due and owing and any tax liens on Narragansett tribal members residential 16 |
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| 39 | 39 | | real estate, shall be removed. A Narragansett tribal member-owned home shall be owned in 17 |
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| 40 | 40 | | perpetuity until sold by the Narragansett tribal owner(s). The sale of the home shall not be under 18 |
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| 41 | 41 | | duress nor by eminent domain. 19 |
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| 42 | 42 | | |
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| 43 | 43 | | |
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| 44 | 44 | | LC001469 - Page 2 of 3 |
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| 45 | 45 | | SECTION 2. Chapter 37-18 of the General Laws entitled "Narragansett Indian Land 1 |
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| 46 | 46 | | Management Corporation" is hereby amended by adding thereto the following section: 2 |
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| 47 | 47 | | 37-18-2.1. Declaration of sovereignty. 3 |
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| 48 | 48 | | The State of Rhode Island hereby declares and acknowledges the Narragansett Indian Tribe 4 |
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| 49 | 49 | | as the sole sovereign federally recognized Indian Tribe in what is now known as the State of Rhode 5 |
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| 50 | 50 | | Island, and recognizes the tribe's governmental structure and status. 6 |
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| 51 | 51 | | SECTION 3. This act shall take effect upon passage. 7 |
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| 52 | 52 | | ======== |
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| 53 | 53 | | LC001469 |
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| 54 | 54 | | ======== |
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| 55 | 55 | | |
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| 56 | 56 | | |
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| 57 | 57 | | LC001469 - Page 3 of 3 |
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| 58 | 58 | | EXPLANATION |
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| 59 | 59 | | BY THE LEGISLATIVE COUNCIL |
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| 60 | 60 | | OF |
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| 61 | 61 | | A N A C T |
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| 62 | 62 | | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
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| 63 | 63 | | *** |
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| 64 | 64 | | This act would exempt all Narragansett Indian Tribe homeowners from real estate taxes 1 |
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| 65 | 65 | | and real estate tax liens, imposed by the state or any municipality. The act would also declare the 2 |
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| 66 | 66 | | Tribe as the sole sovereign federally recognized Indian Tribe in Rhode Island. 3 |
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| 67 | 67 | | This act would take effect upon passage. 4 |
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| 68 | 68 | | ======== |
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| 69 | 69 | | LC001469 |
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| 70 | 70 | | ======== |
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