Rhode Island 2023 Regular Session

Rhode Island House Bill H6013 Compare Versions

Only one version of the bill is available at this time.

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5	5	2023 -- H 6013
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7	7	LC002158
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9	9	S TATE OF RHODE IS LAND
10	10	IN GENERAL ASSEMBLY
11	11	JANUARY SESSION, A.D. 2023
12	12	____________
13	13
14	14	A N A C T
15	15	RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
16	16	Introduced By: Representatives Lima, Place, and Vella-Wilkinson
17	17	Date Introduced: March 01, 2023
18	18	Referred To: House Finance
19	19
20	20
21	21	It is enacted by the General Assembly as follows:
22	22	SECTION 1. Section 44-3-3 of the General Laws in Chapter 44-3 entitled "Property 1
23	23	Subject to Taxation" is hereby amended to read as follows: 2
24	24	44-3-3. Property exempt. 3
25	25	(a) The following property is exempt from taxation: 4
26	26	(1) Property belonging to the state, except as provided in § 44-4-4.1; 5
27	27	(2) Lands ceded or belonging to the United States; 6
28	28	(3) Bonds and other securities issued and exempted from taxation by the government of 7
29	29	the United States or of this state; 8
30	30	(4) Real estate, used exclusively for military purposes, owned by chartered or incorporated 9
31	31	organizations approved by the adjutant general and composed of members of the national guard, 10
32	32	the naval militia, or the independent, chartered-military organizations; 11
33	33	(5) Buildings for free public schools, buildings for religious worship, and the land upon 12
34	34	which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so 13
35	35	far as the buildings and land are occupied and used exclusively for religious or educational 14
36	36	purposes; 15
37	37	(6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or 16
38	38	the minimum lot size for zone in which the dwelling house is located, whichever is the greater, 17
39	39	owned by, or held in trust for, any religious organization and actually used by its officiating clergy; 18
40	40	provided, further, that in the town of Charlestown, where the property previously described in this 19
41	41
42	42
43	43	LC002158 - Page 2 of 14
44	44	paragraph is exempt in total, along with dwelling houses and the land on which they stand in 1
45	45	Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling 2
46	46	house is located, whichever is the greater, owned by, or held in trust for, any religious organization 3
47	47	and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its 4
48	48	religious order; 5
49	49	(7) Intangible personal property owned by, or held in trust for, any religious or charitable 6
50	50	organization, if the principal or income is used or appropriated for religious or charitable purposes; 7
51	51	(8) Buildings and personal estate owned by any corporation used for a school, academy, or 8
52	52	seminary of learning, and of any incorporated public charitable institution, and the land upon which 9
53	53	the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far 10
54	54	as they are used exclusively for educational purposes, but no property or estate whatever is hereafter 11
55	55	exempt from taxation in any case where any part of its income or profits, or of the business carried 12
56	56	on there, is divided among its owners or stockholders; provided, however, that unless any private 13
57	57	nonprofit corporation organized as a college or university located in the town of Smithfield reaches 14
58	58	a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the 15
59	59	actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said 16
60	60	corporation commencing March 1, 2014; 17
61	61	(9) Estates, persons, and families of the president and professors for the time being of 18
62	62	Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer’s 19
63	63	estate, person, and family included, but only to the extent that any person had claimed and utilized 20
64	64	the exemption prior to, and for a period ending, either on or after December 31, 1996; 21
65	65	(10) Property especially exempt by charter unless the exemption has been waived in whole 22
66	66	or in part; 23
67	67	(11) Lots of land exclusively for burial grounds; 24
68	68	(12) Property, real and personal, held for, or by, an incorporated library, society, or any 25
69	69	free public library, or any free public library society, so far as the property is held exclusively for 26
70	70	library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor 27
71	71	generally, or for a nonprofit hospital for the sick or disabled; 28
72	72	(13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated 29
73	73	organizations of veterans of any war in which the United States has been engaged, the parent body 30
74	74	of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars 31
75	75	($400,000) if actually used and occupied by the association; provided, that the city council of the 32
76	76	city of Cranston may by ordinance exempt the real or personal estate as previously described in 33
77	77	this subdivision located within the city of Cranston to the extent of five hundred thousand dollars 34
78	78
79	79
80	80	LC002158 - Page 3 of 14
81	81	($500,000); 1
82	82	(14) Property, real and personal, held for, or by, the fraternal corporation, association, or 2
83	83	body created to build and maintain a building or buildings for its meetings or the meetings of the 3
84	84	general assembly of its members, or subordinate bodies of the fraternity, and for the 4
85	85	accommodation of other fraternal bodies or associations, the entire net income of which real and 5
86	86	personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or 6
87	87	asylums, a home or homes, a school or schools, for the free education or relief of the members of 7
88	88	the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their 8
89	89	wives, widows, or orphans, and any fund given or held for the purpose of public education, 9
90	90	almshouses, and the land and buildings used in connection therewith; 10
91	91	(15) Real estate and personal property of any incorporated volunteer fire engine company 11
92	92	or incorporated volunteer ambulance or rescue corps in active service; 12
93	93	(16) The estate of any person who, in the judgment of the assessors, is unable from infirmity 13
94	94	or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax 14
95	95	shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. 15
96	96	At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold 16
97	97	or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the 17
98	98	lien immediately becomes due and payable; any person claiming the exemption aggrieved by an 18
99	99	adverse decision of an assessor shall appeal the decision to the local board of tax review and 19
100	100	thereafter according to the provisions of § 44-5-26; 20
101	101	(17) Household furniture and family stores of a housekeeper in the whole, including 21
102	102	clothing, bedding, and other white goods, books, and all other tangible personal property items that 22
103	103	are common to the normal household; 23
104	104	(18) Improvements made to any real property to provide a shelter and fallout protection 24
105	105	from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that 25
106	106	the improvements meet applicable standards for shelter construction established, from time to time, 26
107	107	by the Rhode Island emergency management agency. The improvements are deemed to comply 27
108	108	with the provisions of any building code or ordinance with respect to the materials or the methods 28
109	109	of construction used and any shelter or its establishment is deemed to comply with the provisions 29
110	110	of any zoning code or ordinance; 30
111	111	(19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator; 31
112	112	(20) Manufacturer’s inventory. 32
113	113	(i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to be 33
114	114	a manufacturer within a city or town within this state if that person uses any premises, room, or 34
115	115
116	116
117	117	LC002158 - Page 4 of 14
118	118	place in it primarily for the purpose of transforming raw materials into a finished product for trade 1
119	119	through any or all of the following operations: adapting, altering, finishing, making, and 2
120	120	ornamenting; provided, that public utilities; non-regulated power producers commencing 3
121	121	commercial operation by selling electricity at retail or taking title to generating facilities on or after 4
122	122	July 1, 1997; building and construction contractors; warehousing operations, including distribution 5
123	123	bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing 6
124	124	or distribution of raw materials, such as alteration of stock for the convenience of a customer; are 7
125	125	excluded from this definition; 8
126	126	(ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term “manufacturer’s 9
127	127	inventory,” or any similar term, means and includes the manufacturer’s raw materials, the 10
128	128	manufacturer’s work in process, and finished products manufactured by the manufacturer in this 11
129	129	state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; 12
130	130	provided, that the term does not include any finished products held by the manufacturer in any retail 13
131	131	store or other similar selling place operated by the manufacturer whether or not the retail 14
132	132	establishment is located in the same building in which the manufacturer operates the manufacturing 15
133	133	plant; 16
134	134	(iii) For the purpose of § 44-11-2, a “manufacturer” is a person whose principal business 17
135	135	in this state consists of transforming raw materials into a finished product for trade through any or 18
136	136	all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be 19
137	137	principally engaged if the gross receipts that person derived from the manufacturing operations in 20
138	138	this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than 21
139	139	fifty percent (50%) of the total gross receipts that person derived from all the business activities in 22
140	140	which that person engaged in this state during the taxable year. For the purpose of computing the 23
141	141	percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished 24
142	142	products manufactured by the manufacturer in this state, even though the manufacturer’s store or 25
143	143	other selling place may be at a different location from the location of the manufacturer’s 26
144	144	manufacturing plant in this state, are deemed to have been derived from manufacturing; 27
145	145	(iv) Within the meaning of the preceding paragraphs of this subdivision, the term 28
146	146	“manufacturer” also includes persons who are principally engaged in any of the general activities 29
147	147	coded and listed as establishments engaged in manufacturing in the Standard Industrial 30
148	148	Classification Manual prepared by the Technical Committee on Industrial Classification, Office of 31
149	149	Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as 32
150	150	revised from time to time, but eliminating as manufacturers those persons, who, because of their 33
151	151	limited type of manufacturing activities, are classified in the manual as falling within the trade 34
152	152
153	153
154	154	LC002158 - Page 5 of 14
155	155	rather than an industrial classification of manufacturers. Among those thus eliminated, and 1
156	156	accordingly also excluded as manufacturers within the meaning of this paragraph, are persons 2
157	157	primarily engaged in selling, to the general public, products produced on the premises from which 3
158	158	they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and 4
159	159	custom tailors, except, that a person who manufactures bakery products for sale primarily for home 5
160	160	delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are 6
161	161	operated by the person, is a manufacturer within the meaning of this paragraph; 7
162	162	(v) The term “Person” means and includes, as appropriate, a person, partnership, or 8
163	163	corporation; and 9
164	164	(vi) The department of revenue shall provide to the local assessors any assistance that is 10
165	165	necessary in determining the proper application of the definitions in this subdivision; 11
166	166	(21) Real and tangible personal property acquired to provide a treatment facility used 12
167	167	primarily to control the pollution or contamination of the waters or the air of the state, as defined 13
168	168	in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, 14
169	169	reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or 15
170	170	standards for the control of water or air pollution or contamination, and certified as approved in an 16
171	171	order entered by the director of environmental management. The property is exempt as long as it is 17
172	172	operated properly in compliance with the order of approval of the director of environmental 18
173	173	management; provided, that any grant of the exemption by the director of environmental 19
174	174	management in excess of ten (10) years is approved by the city or town in which the property is 20
175	175	situated. This provision applies only to water and air pollution control properties and facilities 21
176	176	installed for the treatment of waste waters and air contaminants resulting from industrial 22
177	177	processing; furthermore, it applies only to water or air pollution control properties and facilities 23
178	178	placed in operation for the first time after April 13, 1970; 24
179	179	(22) Manufacturing machinery and equipment acquired or used by a manufacturer after 25
180	180	December 31, 1974. Manufacturing machinery and equipment is defined as: 26
181	181	(i) Machinery and equipment used exclusively in the actual manufacture or conversion of 27
182	182	raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision 28
183	183	(20)(19), and machinery, fixtures, and equipment used exclusively by a manufacturer for research 29
184	184	and development or for quality assurance of its manufactured products; 30
185	185	(ii) Machinery and equipment that is partially used in the actual manufacture or conversion 31
186	186	of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision 32
187	187	(20)(19), and machinery, fixtures, and equipment used by a manufacturer for research and 33
188	188	development or for quality assurance of its manufactured products, to the extent to which the 34
189	189
190	190
191	191	LC002158 - Page 6 of 14
192	192	machinery and equipment is used for the manufacturing processes, research and development, or 1
193	193	quality assurance. In the instances where machinery and equipment is used in both manufacturing 2
194	194	and/or research and development and/or quality assurance activities and non-manufacturing 3
195	195	activities, the assessment on machinery and equipment is prorated by applying the percentage of 4
196	196	usage of the equipment for the manufacturing, research and development, and quality-assurance 5
197	197	activity to the value of the machinery and equipment for purposes of taxation, and the portion of 6
198	198	the value used for manufacturing, research and development, and quality assurance is exempt from 7
199	199	taxation. The burden of demonstrating this percentage usage of machinery and equipment for 8
200	200	manufacturing and for research and development and/or quality assurance of its manufactured 9
201	201	products rests with the manufacturer; and 10
202	202	(iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was 11
203	203	purchased after July 1, 1997; provided that the city or town council of the city or town in which the 12
204	204	machinery and equipment is located adopts an ordinance exempting the machinery and equipment 13
205	205	from taxation. For purposes of this subsection, city councils and town councils of any municipality 14
206	206	may, by ordinance, wholly or partially exempt from taxation the machinery and equipment 15
207	207	discussed in this subsection for the period of time established in the ordinance and may, by 16
208	208	ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any 17
209	209	exemption permitted under this section; provided, that the ordinance does not apply to any 18
210	210	machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates 19
211	211	from a city or town in this state to another city or town in the state; 20
212	212	(23) Precious metal bullion, meaning any elementary metal that has been put through a 21
213	213	process of melting or refining, and that is in a state or condition that its value depends upon its 22
214	214	content and not its form. The term does not include fabricated precious metal that has been 23
215	215	processed or manufactured for some one or more specific and customary industrial, professional, 24
216	216	or artistic uses; 25
217	217	(24) Hydroelectric power-generation equipment, which includes, but is not limited to, 26
218	218	turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, 27
219	219	protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The 28
220	220	hydroelectric power-generation equipment must have been purchased after July 1, 1979, and 29
221	221	acquired or used by a person or corporation who or that owns or leases a dam and utilizes the 30
222	222	equipment to generate hydroelectric power; 31
223	223	(25) Subject to authorization by formal action of the council of any city or town, any real 32
224	224	or personal property owned by, held in trust for, or leased to an organization incorporated under 33
225	225	chapter 6 of title 7, as amended, or an organization meeting the definition of “charitable trust” set 34
226	226
227	227
228	228	LC002158 - Page 7 of 14
229	229	out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of 1
230	230	another state or the District of Columbia, the purpose of which is the conserving of open space, as 2
231	231	that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively 3
232	232	for the purposes of the organization; 4
233	233	(26) Tangible personal property, the primary function of which is the recycling, reuse, or 5
234	234	recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, 6
235	235	or the treatment of “hazardous wastes,” as defined in § 23-19.1-4, where the “hazardous wastes” 7
236	236	are generated primarily by the same taxpayer and where the personal property is located at, in, or 8
237	237	adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order 9
238	238	from the director of the department of environmental management certifying that the tangible 10
239	239	personal property has this function, which order effects a conclusive presumption that the tangible 11
240	240	personal property qualifies for the exemption under this subdivision. If any information relating to 12
241	241	secret processes or methods of manufacture, production, or treatment is disclosed to the department 13
242	242	of environmental management only to procure an order, and is a “trade secret” as defined in § 28-14
243	243	21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is 15
244	244	otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23; 16
245	245	(27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has 17
246	246	been paid; 18
247	247	(28) Real and personal property of the Providence Performing Arts Center, a non-business 19
248	248	corporation as of December 31, 1986; 20
249	249	(29) Tangible personal property owned by, and used exclusively for the purposes of, any 21
250	250	religious organization located in the city of Cranston; 22
251	251	(30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit 23
252	252	corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability 24
253	253	company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA 25
254	254	Building; 26
255	255	(31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-27
256	256	for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited 28
257	257	liability company that is formed in connection with, or to facilitate the acquisition of, the properties 29
258	258	designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, 30
259	259	Rhode Island; 31
260	260	(32) The buildings, personal property, and land upon which the buildings stand, located on 32
261	261	Pomham Island, East Providence, currently identified as Assessor’s Map 211, Block 01, Parcel 33
262	262	001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and 34
263	263
264	264
265	265	LC002158 - Page 8 of 14
266	266	is located approximately eight hundred sixty feet (860′), more or less, from the shore, and limited 1
267	267	exclusively to these said buildings, personal estate and land, provided that said property is owned 2
268	268	by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used 3
269	269	exclusively for a lighthouse; 4
270	270	(33) The Stadium Theatre Performing Arts Centre building located in Monument Square, 5
271	271	Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by 6
272	272	the Stadium Theatre Foundation, a Rhode Island nonprofit corporation; 7
273	273	(34) Real and tangible personal property of St. Mary Academy — Bay View, located in 8
274	274	East Providence, Rhode Island; 9
275	275	(35) Real and personal property of East Bay Community Action Program and its 10
276	276	predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation 11
277	277	under § 501(c)(3) of the United States Internal Revenue Code; 12
278	278	(36) Real and personal property located within the city of East Providence of the Columbus 13
279	279	Club of East Providence, a Rhode Island charitable nonprofit corporation; 14
280	280	(37) Real and personal property located within the city of East Providence of the Columbus 15
281	281	Club of Barrington, a Rhode Island charitable nonprofit corporation; 16
282	282	(38) Real and personal property located within the city of East Providence of Lodge 2337 17
283	283	BPO Elks, a Rhode Island nonprofit corporation; 18
284	284	(39) Real and personal property located within the city of East Providence of the St. 19
285	285	Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation; 20
286	286	(40) Real and personal property located within the city of East Providence of the Trustees 21
287	287	of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island 22
288	288	nonprofit corporation; 23
289	289	(41) Real and personal property located on the first floor of 90 Leonard Avenue within the 24
290	290	city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation; 25
291	291	(42) Real and personal property located within the city of East Providence of the Cape 26
292	292	Verdean Museum Exhibit, a Rhode Island nonprofit corporation; 27
293	293	(43) The real and personal property owned by a qualified 501(c)(3) organization that is 28
294	294	affiliated and in good standing with a national, congressionally chartered organization and thereby 29
295	295	adheres to that organization’s standards and provides activities designed for recreational, 30
296	296	educational, and character building purposes for children from ages six (6) years to seventeen (17) 31
297	297	years; 32
298	298	(44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music 33
299	299	School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) 34
300	300
301	301
302	302	LC002158 - Page 9 of 14
303	303	of the United States Internal Revenue Code; 1
304	304	(45) The real and personal property located within the town of West Warwick at 211 2
305	305	Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven 3
306	306	hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East 4
307	307	Greenwich, a Rhode Island nonprofit corporation; 5
308	308	(46) Real and personal property of the Comprehensive Community Action Program, a 6
309	309	qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code; 7
310	310	(47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of 8
311	311	the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation; 9
312	312	(48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and 10
313	313	associated equipment used therewith in service after December 31, 2015; 11
314	314	(49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer, 12
315	315	as defined in subsection (a) of this section, shall be exempt from taxation in accordance with 13
316	316	subsection (a) of this section; 14
317	317	(50) Real and personal property located at 415 Tower Hill Road within the town of North 15
318	318	Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 16
319	319	501(c)(3) of the United States Internal Revenue Code; 17
320	320	(51) As an effort to promote business growth, tangible business or personal property, in 18
321	321	whole or in part, within the town of Charlestown’s community limits, subject to authorization by 19
322	322	formal action of the town council of the town of Charlestown; 20
323	323	(52) All real and personal property located at 1300 Frenchtown Road, within the town of 21
324	324	East Greenwich, identified as assessor’s map 027, plat 019, lot 071, and known as the New England 22
325	325	Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the 23
326	326	United States Internal Revenue Code; 24
327	327	(53) Real and tangible personal property of Mount Saint Charles Academy located within 25
328	328	the city of Woonsocket, specifically identified as the following assessor’s plats and lots: Logee 26
329	329	Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; 27
330	330	Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47; 28
331	331	(54) Real and tangible personal property of Steere House, a Rhode Island nonprofit 29
332	332	corporation, located in Providence, Rhode Island; 30
333	333	(55) Real and personal property located within the town of West Warwick of Tides Family 31
334	334	Services, Inc., a Rhode Island nonprofit corporation; 32
335	335	(56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit 33
336	336	corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444; 34
337	337
338	338
339	339	LC002158 - Page 10 of 14
340	340	(57) Real and personal property located within the town of Middletown of Lucy’s Hearth, 1
341	341	a Rhode Island nonprofit corporation; 2
342	342	(58) Real and tangible personal property of Habitat for Humanity of Rhode Island—3
343	343	Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode 4
344	344	Island; 5
345	345	(59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit 6
346	346	corporation, located in the town of West Warwick at 1249 Main Street; 7
347	347	(60) Real and personal property located at 321 Main Street, within the town of South 8
348	348	Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 9
349	349	501(c)(3) of the United States Internal Revenue Code; 10
350	350	(61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 11
351	351	501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city 12
352	352	council of Pawtucket may from time to time determine; 13
353	353	(62) Real and personal property of North Kingstown, Exeter Animal Protection League, 14
354	354	Inc., dba “Pet Refuge,” 500 Stony Lane, a Rhode Island nonprofit corporation, located in North 15
355	355	Kingstown, Rhode Island; 16
356	356	(63) Real and personal property located within the city of East Providence of Foster 17
357	357	Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable 18
358	358	nonprofit corporation; 19
359	359	(64) Real and personal property located at 54 Kelly Avenue within the town of East 20
360	360	Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit 21
361	361	corporation; 22
362	362	(65) Real and tangible personal property of Providence Country Day School, a Rhode 23
363	363	Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 24
364	364	406, block 6, lot 6, and plat 506, block 1, lot 8; 25
365	365	(66) As an effort to promote business growth, tangible business or personal property, in 26
366	366	whole or in part, within the town of Bristol’s community limits, subject to authorization by formal 27
367	367	action of the town council of the town of Bristol; 28
368	368	(67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode 29
369	369	Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city 30
370	370	of East Providence; 31
371	371	(68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt 32
372	372	corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North 33
373	373	Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 34
374	374
375	375
376	376	LC002158 - Page 11 of 14
377	377	108, lot 83; 1
378	378	(69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La 2
379	379	Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode 3
380	380	Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor 4
381	381	for the city of Providence comprising approximately 26.08 acres of land along with all buildings 5
382	382	and improvements that have been or may be made; 6
383	383	(70) Real and tangible personal property of The Providence Community Health Centers, 7
384	384	Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island; 8
385	385	(71) In the city of Central Falls and the city of Pawtucket, real property and tangible 9
386	386	personal property located on or in the premise acquired or leased by a railroad entity and for the 10
387	387	purpose of providing boarding and disembarking of railroad passengers and the supporting 11
388	388	passenger railroad operations and services. For the purpose of this section, a railroad entity shall be 12
389	389	any incorporated entity that has been duly authorized by the Rhode Island public utilities 13
390	390	commission to provide passenger railroad services; 14
391	391	(72) Real and tangible personal property of the American Legion Riverside Post Holding 15
392	392	Company, d/b/a American Legion Post 10, a Rhode Island nonprofit corporation, located at 830 16
393	393	Willet Avenue, within the city of East Providence on Map 513, Block 27, Parcel 001.00 as long as 17
394	394	said property is owned by American Legion Post 10; 18
395	395	(73) Real and tangible personal property of the Holy Rosary Band Society, a Rhode Island 19
396	396	nonprofit corporation, located at 328 Taunton Avenue, within the city of East Providence on Map 20
397	397	306, Block 01, Parcel 012.00; 21
398	398	(74) Real and tangible personal property of Foster Forward, a Rhode Island domestic 22
399	399	nonprofit corporation, located within the city of Pawtucket, at 16 North Bend Street, and further 23
400	400	identified as assessor’s plat 21, lot 312; 24
401	401	(75) Real and tangible personal property of the Old and Ancient Rowers Society of Rhode 25
402	402	Island, a Rhode Island domestic nonprofit corporation, located at 166 Walmsley Lane, within the 26
403	403	town of North Kingstown on Plat 004/Lot 019; 27
404	404	(76) Real and tangible personal property of the Rhode Island Public Health Foundation, a 28
405	405	domestic nonprofit corporation or any other entity formed by the Rhode Island Public Health 29
406	406	Foundation in connection with, or to facilitate the acquisition of, one property to be owned by the 30
407	407	Rhode Island Public Health Foundation or such entity, located in the city of Providence; 31
408	408	(77) Real and tangible personal property of the Manissean Tribal Council, a Rhode Island 32
409	409	nonprofit corporation, located in the town of New Shoreham, Rhode Island; 33
410	410	(78) Real and tangible personal property of Sophia Academy located at 582 Elmwood 34
411	411
412	412
413	413	LC002158 - Page 12 of 14
414	414	Avenue, the San Miguel Education Center located at 525 Branch Avenue, and the Community 1
415	415	Preparatory School, Inc. located at 135 Prairie Avenue, all of which are domestic nonprofit 2
416	416	corporations, and all of which are located within the city of Providence; and 3
417	417	(79) Real and tangible personal property of Cape Verdean Museum Exhibit, a Rhode Island 4
418	418	domestic nonprofit corporation, located at 617 Prospect Street, within the city of Pawtucket on 5
419	419	Assessors’ Plat 37, Lot 434. 6
420	420	(b) Except as provided below, when a city or town taxes a for-profit hospital facility, the 7
421	421	value of its real property shall be the value determined by the most recent full revaluation or 8
422	422	statistical property update performed by the city or town; provided, however, in the year a nonprofit 9
423	423	hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit 10
424	424	hospital facility is initially established, the value of the real property and personal property of the 11
425	425	for-profit hospital facility shall be determined by a valuation performed by the assessor for the 12
426	426	purpose of determining an initial assessed value of real and personal property, not previously taxed 13
427	427	by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right 14
428	428	of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with 15
429	429	a direct appeal from an adverse decision to the Rhode Island superior court business calendar. 16
430	430	A “for-profit hospital facility” includes all real and personal property affiliated with any 17
431	431	hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. 18
432	432	Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit 19
433	433	hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to 20
434	434	stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise 21
435	435	becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in 22
436	436	that year only the amount levied by the city or town and/or the amount payable under the 23
437	437	stabilization agreement for that year related to the for-profit hospital facility shall not be counted 24
438	438	towards determining the maximum tax levy permitted under § 44-5-2. 25
439	439	(c) Notwithstanding any other provision of law to the contrary, in an effort to provide relief 26
440	440	for businesses, including small businesses, and to promote economic development, a city, town, or 27
441	441	fire district may establish an exemption for tangible personal property within its geographic limits 28
442	442	by formal action of the appropriate governing body within the city, town, or fire district, which 29
443	443	exemptions shall be uniformly applied and in compliance with local tax classification requirements. 30
444	444	Exemptions established pursuant to this subsection shall conform to the requirements of § 44-5-31
445	445	12.2. 32
446	446
447	447
448	448	LC002158 - Page 13 of 14
449	449	SECTION 2. This act shall take effect upon passage. 1
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451	451	LC002158
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453	453
454	454
455	455	LC002158 - Page 14 of 14
456	456	EXPLANATION
457	457	BY THE LEGISLATIVE COUNCIL
458	458	OF
459	459	A N A C T
460	460	RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
461	461	***
462	462	This act would remove state-owned property from the exemption from local property taxes. 1
463	463	This act would take effect upon passage. 2
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465	465	LC002158
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