Rhode Island 2023 Regular Session

Rhode Island House Bill H6094 Compare Versions

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

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5	5	2023 -- H 6094
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7	7	LC002198
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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 Biah, Henries, Cardillo, DeSimone, O'Brien, Caldwell,
17	17	and Hull
18	18	Date Introduced: March 03, 2023
19	19	Referred To: House Municipal Government & Housing
20	20
21	21
22	22	It is enacted by the General Assembly as follows:
23	23	SECTION 1. Section 44-3-3 of the General Laws in Chapter 44-3 entitled "Property 1
24	24	Subject to Taxation" is hereby amended to read as follows: 2
25	25	44-3-3. Property exempt. 3
26	26	(a) The following property is exempt from taxation: 4
27	27	(1) Property belonging to the state, except as provided in § 44-4-4.1; 5
28	28	(2) Lands ceded or belonging to the United States; 6
29	29	(3) Bonds and other securities issued and exempted from taxation by the government of 7
30	30	the United States or of this state; 8
31	31	(4) Real estate, used exclusively for military purposes, owned by chartered or incorporated 9
32	32	organizations approved by the adjutant general and composed of members of the national guard, 10
33	33	the naval militia, or the independent, chartered-military organizations; 11
34	34	(5) Buildings for free public schools, buildings for religious worship, and the land upon 12
35	35	which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so 13
36	36	far as the buildings and land are occupied and used exclusively for religious or educational 14
37	37	purposes; 15
38	38	(6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or 16
39	39	the minimum lot size for zone in which the dwelling house is located, whichever is the greater, 17
40	40	owned by, or held in trust for, any religious organization and actually used by its officiating clergy; 18
41	41	provided, further, that in the town of Charlestown, where the property previously described in this 19
42	42
43	43
44	44	LC002198 - Page 2 of 14
45	45	paragraph is exempt in total, along with dwelling houses and the land on which they stand in 1
46	46	Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling 2
47	47	house is located, whichever is the greater, owned by, or held in trust for, any religious organization 3
48	48	and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its 4
49	49	religious order; 5
50	50	(7) Intangible personal property owned by, or held in trust for, any religious or charitable 6
51	51	organization, if the principal or income is used or appropriated for religious or charitable purposes; 7
52	52	(8) Buildings and personal estate owned by any corporation used for a school, academy, or 8
53	53	seminary of learning, and of any incorporated public charitable institution, and the land upon which 9
54	54	the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far 10
55	55	as they are used exclusively for educational purposes, but no property or estate whatever is hereafter 11
56	56	exempt from taxation in any case where any part of its income or profits, or of the business carried 12
57	57	on there, is divided among its owners or stockholders; provided, however, that unless any private 13
58	58	nonprofit corporation organized as a college or university located in the town of Smithfield reaches 14
59	59	a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the 15
60	60	actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said 16
61	61	corporation commencing March 1, 2014; 17
62	62	(9) Estates, persons, and families of the president and professors for the time being of 18
63	63	Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer’s 19
64	64	estate, person, and family included, but only to the extent that any person had claimed and utilized 20
65	65	the exemption prior to, and for a period ending, either on or after December 31, 1996; 21
66	66	(10) Property especially exempt by charter unless the exemption has been waived in whole 22
67	67	or in part; 23
68	68	(11) Lots of land exclusively for burial grounds; 24
69	69	(12) Property, real and personal, held for, or by, an incorporated library, society, or any 25
70	70	free public library, or any free public library society, so far as the property is held exclusively for 26
71	71	library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor 27
72	72	generally, or for a nonprofit hospital for the sick or disabled; 28
73	73	(13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated 29
74	74	organizations of veterans of any war in which the United States has been engaged, the parent body 30
75	75	of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars 31
76	76	($400,000) if actually used and occupied by the association; provided, that the city council of the 32
77	77	city of Cranston may by ordinance exempt the real or personal estate as previously described in 33
78	78	this subdivision located within the city of Cranston to the extent of five hundred thousand dollars 34
79	79
80	80
81	81	LC002198 - Page 3 of 14
82	82	($500,000); 1
83	83	(14) Property, real and personal, held for, or by, the fraternal corporation, association, or 2
84	84	body created to build and maintain a building or buildings for its meetings or the meetings of the 3
85	85	general assembly of its members, or subordinate bodies of the fraternity, and for the 4
86	86	accommodation of other fraternal bodies or associations, the entire net income of which real and 5
87	87	personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or 6
88	88	asylums, a home or homes, a school or schools, for the free education or relief of the members of 7
89	89	the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their 8
90	90	wives, widows, or orphans, and any fund given or held for the purpose of public education, 9
91	91	almshouses, and the land and buildings used in connection therewith; 10
92	92	(15) Real estate and personal property of any incorporated volunteer fire engine company 11
93	93	or incorporated volunteer ambulance or rescue corps in active service; 12
94	94	(16) The estate of any person who, in the judgment of the assessors, is unable from infirmity 13
95	95	or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax 14
96	96	shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. 15
97	97	At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold 16
98	98	or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the 17
99	99	lien immediately becomes due and payable; any person claiming the exemption aggrieved by an 18
100	100	adverse decision of an assessor shall appeal the decision to the local board of tax review and 19
101	101	thereafter according to the provisions of § 44-5-26; 20
102	102	(17) Household furniture and family stores of a housekeeper in the whole, including 21
103	103	clothing, bedding, and other white goods, books, and all other tangible personal property items that 22
104	104	are common to the normal household; 23
105	105	(18) Improvements made to any real property to provide a shelter and fallout protection 24
106	106	from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that 25
107	107	the improvements meet applicable standards for shelter construction established, from time to time, 26
108	108	by the Rhode Island emergency management agency. The improvements are deemed to comply 27
109	109	with the provisions of any building code or ordinance with respect to the materials or the methods 28
110	110	of construction used and any shelter or its establishment is deemed to comply with the provisions 29
111	111	of any zoning code or ordinance; 30
112	112	(19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator; 31
113	113	(20) Manufacturer’s inventory. 32
114	114	(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
115	115	a manufacturer within a city or town within this state if that person uses any premises, room, or 34
116	116
117	117
118	118	LC002198 - Page 4 of 14
119	119	place in it primarily for the purpose of transforming raw materials into a finished product for trade 1
120	120	through any or all of the following operations: adapting, altering, finishing, making, and 2
121	121	ornamenting; provided, that public utilities; non-regulated power producers commencing 3
122	122	commercial operation by selling electricity at retail or taking title to generating facilities on or after 4
123	123	July 1, 1997; building and construction contractors; warehousing operations, including distribution 5
124	124	bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing 6
125	125	or distribution of raw materials, such as alteration of stock for the convenience of a customer; are 7
126	126	excluded from this definition; 8
127	127	(ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term “manufacturer’s 9
128	128	inventory,” or any similar term, means and includes the manufacturer’s raw materials, the 10
129	129	manufacturer’s work in process, and finished products manufactured by the manufacturer in this 11
130	130	state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; 12
131	131	provided, that the term does not include any finished products held by the manufacturer in any retail 13
132	132	store or other similar selling place operated by the manufacturer whether or not the retail 14
133	133	establishment is located in the same building in which the manufacturer operates the manufacturing 15
134	134	plant; 16
135	135	(iii) For the purpose of § 44-11-2, a “manufacturer” is a person whose principal business 17
136	136	in this state consists of transforming raw materials into a finished product for trade through any or 18
137	137	all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be 19
138	138	principally engaged if the gross receipts that person derived from the manufacturing operations in 20
139	139	this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than 21
140	140	fifty percent (50%) of the total gross receipts that person derived from all the business activities in 22
141	141	which that person engaged in this state during the taxable year. For the purpose of computing the 23
142	142	percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished 24
143	143	products manufactured by the manufacturer in this state, even though the manufacturer’s store or 25
144	144	other selling place may be at a different location from the location of the manufacturer’s 26
145	145	manufacturing plant in this state, are deemed to have been derived from manufacturing; 27
146	146	(iv) Within the meaning of the preceding paragraphs of this subdivision, the term 28
147	147	“manufacturer” also includes persons who are principally engaged in any of the general activities 29
148	148	coded and listed as establishments engaged in manufacturing in the Standard Industrial 30
149	149	Classification Manual prepared by the Technical Committee on Industrial Classification, Office of 31
150	150	Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as 32
151	151	revised from time to time, but eliminating as manufacturers those persons, who, because of their 33
152	152	limited type of manufacturing activities, are classified in the manual as falling within the trade 34
153	153
154	154
155	155	LC002198 - Page 5 of 14
156	156	rather than an industrial classification of manufacturers. Among those thus eliminated, and 1
157	157	accordingly also excluded as manufacturers within the meaning of this paragraph, are persons 2
158	158	primarily engaged in selling, to the general public, products produced on the premises from which 3
159	159	they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and 4
160	160	custom tailors, except, that a person who manufactures bakery products for sale primarily for home 5
161	161	delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are 6
162	162	operated by the person, is a manufacturer within the meaning of this paragraph; 7
163	163	(v) The term “Person” means and includes, as appropriate, a person, partnership, or 8
164	164	corporation; and 9
165	165	(vi) The department of revenue shall provide to the local assessors any assistance that is 10
166	166	necessary in determining the proper application of the definitions in this subdivision; 11
167	167	(21) Real and tangible personal property acquired to provide a treatment facility used 12
168	168	primarily to control the pollution or contamination of the waters or the air of the state, as defined 13
169	169	in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, 14
170	170	reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or 15
171	171	standards for the control of water or air pollution or contamination, and certified as approved in an 16
172	172	order entered by the director of environmental management. The property is exempt as long as it is 17
173	173	operated properly in compliance with the order of approval of the director of environmental 18
174	174	management; provided, that any grant of the exemption by the director of environmental 19
175	175	management in excess of ten (10) years is approved by the city or town in which the property is 20
176	176	situated. This provision applies only to water and air pollution control properties and facilities 21
177	177	installed for the treatment of waste waters and air contaminants resulting from industrial 22
178	178	processing; furthermore, it applies only to water or air pollution control properties and facilities 23
179	179	placed in operation for the first time after April 13, 1970; 24
180	180	(22) Manufacturing machinery and equipment acquired or used by a manufacturer after 25
181	181	December 31, 1974. Manufacturing machinery and equipment is defined as: 26
182	182	(i) Machinery and equipment used exclusively in the actual manufacture or conversion of 27
183	183	raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision 28
184	184	(20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and 29
185	185	development or for quality assurance of its manufactured products; 30
186	186	(ii) Machinery and equipment that is partially used in the actual manufacture or conversion 31
187	187	of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision 32
188	188	(20), and machinery, fixtures, and equipment used by a manufacturer for research and development 33
189	189	or for quality assurance of its manufactured products, to the extent to which the machinery and 34
190	190
191	191
192	192	LC002198 - Page 6 of 14
193	193	equipment is used for the manufacturing processes, research and development, or quality assurance. 1
194	194	In the instances where machinery and equipment is used in both manufacturing and/or research and 2
195	195	development and/or quality assurance activities and non-manufacturing activities, the assessment 3
196	196	on machinery and equipment is prorated by applying the percentage of usage of the equipment for 4
197	197	the manufacturing, research and development, and quality-assurance activity to the value of the 5
198	198	machinery and equipment for purposes of taxation, and the portion of the value used for 6
199	199	manufacturing, research and development, and quality assurance is exempt from taxation. The 7
200	200	burden of demonstrating this percentage usage of machinery and equipment for manufacturing and 8
201	201	for research and development and/or quality assurance of its manufactured products rests with the 9
202	202	manufacturer; and 10
203	203	(iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was 11
204	204	purchased after July 1, 1997; provided that the city or town council of the city or town in which the 12
205	205	machinery and equipment is located adopts an ordinance exempting the machinery and equipment 13
206	206	from taxation. For purposes of this subsection, city councils and town councils of any municipality 14
207	207	may, by ordinance, wholly or partially exempt from taxation the machinery and equipment 15
208	208	discussed in this subsection for the period of time established in the ordinance and may, by 16
209	209	ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any 17
210	210	exemption permitted under this section; provided, that the ordinance does not apply to any 18
211	211	machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates 19
212	212	from a city or town in this state to another city or town in the state; 20
213	213	(23) Precious metal bullion, meaning any elementary metal that has been put through a 21
214	214	process of melting or refining, and that is in a state or condition that its value depends upon its 22
215	215	content and not its form. The term does not include fabricated precious metal that has been 23
216	216	processed or manufactured for some one or more specific and customary industrial, professional, 24
217	217	or artistic uses; 25
218	218	(24) Hydroelectric power-generation equipment, which includes, but is not limited to, 26
219	219	turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, 27
220	220	protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The 28
221	221	hydroelectric power-generation equipment must have been purchased after July 1, 1979, and 29
222	222	acquired or used by a person or corporation who or that owns or leases a dam and utilizes the 30
223	223	equipment to generate hydroelectric power; 31
224	224	(25) Subject to authorization by formal action of the council of any city or town, any real 32
225	225	or personal property owned by, held in trust for, or leased to an organization incorporated under 33
226	226	chapter 6 of title 7, as amended, or an organization meeting the definition of “charitable trust” set 34
227	227
228	228
229	229	LC002198 - Page 7 of 14
230	230	out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of 1
231	231	another state or the District of Columbia, the purpose of which is the conserving of open space, as 2
232	232	that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively 3
233	233	for the purposes of the organization; 4
234	234	(26) Tangible personal property, the primary function of which is the recycling, reuse, or 5
235	235	recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, 6
236	236	or the treatment of “hazardous wastes,” as defined in § 23-19.1-4, where the “hazardous wastes” 7
237	237	are generated primarily by the same taxpayer and where the personal property is located at, in, or 8
238	238	adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order 9
239	239	from the director of the department of environmental management certifying that the tangible 10
240	240	personal property has this function, which order effects a conclusive presumption that the tangible 11
241	241	personal property qualifies for the exemption under this subdivision. If any information relating to 12
242	242	secret processes or methods of manufacture, production, or treatment is disclosed to the department 13
243	243	of environmental management only to procure an order, and is a “trade secret” as defined in § 28-14
244	244	21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is 15
245	245	otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23; 16
246	246	(27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has 17
247	247	been paid; 18
248	248	(28) Real and personal property of the Providence Performing Arts Center, a non-business 19
249	249	corporation as of December 31, 1986; 20
250	250	(29) Tangible personal property owned by, and used exclusively for the purposes of, any 21
251	251	religious organization located in the city of Cranston; 22
252	252	(30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit 23
253	253	corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability 24
254	254	company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA 25
255	255	Building; 26
256	256	(31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-27
257	257	for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited 28
258	258	liability company that is formed in connection with, or to facilitate the acquisition of, the properties 29
259	259	designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, 30
260	260	Rhode Island; 31
261	261	(32) The buildings, personal property, and land upon which the buildings stand, located on 32
262	262	Pomham Island, East Providence, currently identified as Assessor’s Map 211, Block 01, Parcel 33
263	263	001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and 34
264	264
265	265
266	266	LC002198 - Page 8 of 14
267	267	is located approximately eight hundred sixty feet (860′), more or less, from the shore, and limited 1
268	268	exclusively to these said buildings, personal estate and land, provided that said property is owned 2
269	269	by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used 3
270	270	exclusively for a lighthouse; 4
271	271	(33) The Stadium Theatre Performing Arts Centre building located in Monument Square, 5
272	272	Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by 6
273	273	the Stadium Theatre Foundation, a Rhode Island nonprofit corporation; 7
274	274	(34) Real and tangible personal property of St. Mary Academy — Bay View, located in 8
275	275	East Providence, Rhode Island; 9
276	276	(35) Real and personal property of East Bay Community Action Program and its 10
277	277	predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation 11
278	278	under § 501(c)(3) of the United States Internal Revenue Code; 12
279	279	(36) Real and personal property located within the city of East Providence of the Columbus 13
280	280	Club of East Providence, a Rhode Island charitable nonprofit corporation; 14
281	281	(37) Real and personal property located within the city of East Providence of the Columbus 15
282	282	Club of Barrington, a Rhode Island charitable nonprofit corporation; 16
283	283	(38) Real and personal property located within the city of East Providence of Lodge 2337 17
284	284	BPO Elks, a Rhode Island nonprofit corporation; 18
285	285	(39) Real and personal property located within the city of East Providence of the St. 19
286	286	Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation; 20
287	287	(40) Real and personal property located within the city of East Providence of the Trustees 21
288	288	of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island 22
289	289	nonprofit corporation; 23
290	290	(41) Real and personal property located on the first floor of 90 Leonard Avenue within the 24
291	291	city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation; 25
292	292	(42) Real and personal property located within the city of East Providence of the Cape 26
293	293	Verdean Museum Exhibit, a Rhode Island nonprofit corporation; 27
294	294	(43) The real and personal property owned by a qualified 501(c)(3) organization that is 28
295	295	affiliated and in good standing with a national, congressionally chartered organization and thereby 29
296	296	adheres to that organization’s standards and provides activities designed for recreational, 30
297	297	educational, and character building purposes for children from ages six (6) years to seventeen (17) 31
298	298	years; 32
299	299	(44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music 33
300	300	School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) 34
301	301
302	302
303	303	LC002198 - Page 9 of 14
304	304	of the United States Internal Revenue Code; 1
305	305	(45) The real and personal property located within the town of West Warwick at 211 2
306	306	Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven 3
307	307	hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East 4
308	308	Greenwich, a Rhode Island nonprofit corporation; 5
309	309	(46) Real and personal property of the Comprehensive Community Action Program, a 6
310	310	qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code; 7
311	311	(47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of 8
312	312	the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation; 9
313	313	(48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and 10
314	314	associated equipment used therewith in service after December 31, 2015; 11
315	315	(49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer, 12
316	316	as defined in subsection (a) of this section, shall be exempt from taxation in accordance with 13
317	317	subsection (a) of this section; 14
318	318	(50) Real and personal property located at 415 Tower Hill Road within the town of North 15
319	319	Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 16
320	320	501(c)(3) of the United States Internal Revenue Code; 17
321	321	(51) As an effort to promote business growth, tangible business or personal property, in 18
322	322	whole or in part, within the town of Charlestown’s community limits, subject to authorization by 19
323	323	formal action of the town council of the town of Charlestown; 20
324	324	(52) All real and personal property located at 1300 Frenchtown Road, within the town of 21
325	325	East Greenwich, identified as assessor’s map 027, plat 019, lot 071, and known as the New England 22
326	326	Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the 23
327	327	United States Internal Revenue Code; 24
328	328	(53) Real and tangible personal property of Mount Saint Charles Academy located within 25
329	329	the city of Woonsocket, specifically identified as the following assessor’s plats and lots: Logee 26
330	330	Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; 27
331	331	Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47; 28
332	332	(54) Real and tangible personal property of Steere House, a Rhode Island nonprofit 29
333	333	corporation, located in Providence, Rhode Island; 30
334	334	(55) Real and personal property located within the town of West Warwick of Tides Family 31
335	335	Services, Inc., a Rhode Island nonprofit corporation; 32
336	336	(56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit 33
337	337	corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444; 34
338	338
339	339
340	340	LC002198 - Page 10 of 14
341	341	(57) Real and personal property located within the town of Middletown of Lucy’s Hearth, 1
342	342	a Rhode Island nonprofit corporation; 2
343	343	(58) Real and tangible personal property of Habitat for Humanity of Rhode Island—3
344	344	Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode 4
345	345	Island; 5
346	346	(59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit 6
347	347	corporation, located in the town of West Warwick at 1249 Main Street; 7
348	348	(60) Real and personal property located at 321 Main Street, within the town of South 8
349	349	Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 9
350	350	501(c)(3) of the United States Internal Revenue Code; 10
351	351	(61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 11
352	352	501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city 12
353	353	council of Pawtucket may from time to time determine; 13
354	354	(62) Real and personal property of North Kingstown, Exeter Animal Protection League, 14
355	355	Inc., dba “Pet Refuge,” 500 Stony Lane, a Rhode Island nonprofit corporation, located in North 15
356	356	Kingstown, Rhode Island; 16
357	357	(63) Real and personal property located within the city of East Providence of Foster 17
358	358	Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable 18
359	359	nonprofit corporation; 19
360	360	(64) Real and personal property located at 54 Kelly Avenue within the town of East 20
361	361	Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit 21
362	362	corporation; 22
363	363	(65) Real and tangible personal property of Providence Country Day School, a Rhode 23
364	364	Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 24
365	365	406, block 6, lot 6, and plat 506, block 1, lot 8; 25
366	366	(66) As an effort to promote business growth, tangible business or personal property, in 26
367	367	whole or in part, within the town of Bristol’s community limits, subject to authorization by formal 27
368	368	action of the town council of the town of Bristol; 28
369	369	(67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode 29
370	370	Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city 30
371	371	of East Providence; 31
372	372	(68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt 32
373	373	corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North 33
374	374	Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 34
375	375
376	376
377	377	LC002198 - Page 11 of 14
378	378	108, lot 83; 1
379	379	(69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La 2
380	380	Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode 3
381	381	Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor 4
382	382	for the city of Providence comprising approximately 26.08 acres of land along with all buildings 5
383	383	and improvements that have been or may be made; 6
384	384	(70) Real and tangible personal property of The Providence Community Health Centers, 7
385	385	Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island; 8
386	386	(71) In the city of Central Falls and the city of Pawtucket, real property and tangible 9
387	387	personal property located on or in the premise acquired or leased by a railroad entity and for the 10
388	388	purpose of providing boarding and disembarking of railroad passengers and the supporting 11
389	389	passenger railroad operations and services. For the purpose of this section, a railroad entity shall be 12
390	390	any incorporated entity that has been duly authorized by the Rhode Island public utilities 13
391	391	commission to provide passenger railroad services; 14
392	392	(72) Real and tangible personal property of the American Legion Riverside Post Holding 15
393	393	Company, d/b/a American Legion Post 10, a Rhode Island nonprofit corporation, located at 830 16
394	394	Willet Avenue, within the city of East Providence on Map 513, Block 27, Parcel 001.00 as long as 17
395	395	said property is owned by American Legion Post 10; 18
396	396	(73) Real and tangible personal property of the Holy Rosary Band Society, a Rhode Island 19
397	397	nonprofit corporation, located at 328 Taunton Avenue, within the city of East Providence on Map 20
398	398	306, Block 01, Parcel 012.00; 21
399	399	(74) Real and tangible personal property of Foster Forward, a Rhode Island domestic 22
400	400	nonprofit corporation, located within the city of Pawtucket, at 16 North Bend Street, and further 23
401	401	identified as assessor’s plat 21, lot 312; 24
402	402	(75) Real and tangible personal property of the Old and Ancient Rowers Society of Rhode 25
403	403	Island, a Rhode Island domestic nonprofit corporation, located at 166 Walmsley Lane, within the 26
404	404	town of North Kingstown on Plat 004/Lot 019; 27
405	405	(76) Real and tangible personal property of the Rhode Island Public Health Foundation, a 28
406	406	domestic nonprofit corporation or any other entity formed by the Rhode Island Public Health 29
407	407	Foundation in connection with, or to facilitate the acquisition of, one property to be owned by the 30
408	408	Rhode Island Public Health Foundation or such entity, located in the city of Providence; 31
409	409	(77) Real and tangible personal property of the Manissean Tribal Council, a Rhode Island 32
410	410	nonprofit corporation, located in the town of New Shoreham, Rhode Island; 33
411	411	(78) Real and tangible personal property of Sophia Academy located at 582 Elmwood 34
412	412
413	413
414	414	LC002198 - Page 12 of 14
415	415	Avenue, the San Miguel Education Center located at 525 Branch Avenue, and the Community 1
416	416	Preparatory School, Inc. located at 135 Prairie Avenue, all of which are domestic nonprofit 2
417	417	corporations, and all of which are located within the city of Providence; and 3
418	418	(79) Real and tangible personal property of Cape Verdean Museum Exhibit, a Rhode Island 4
419	419	domestic nonprofit corporation, located at 617 Prospect Street, within the city of Pawtucket on 5
420	420	Assessors’ Plat 37, Lot 434. 6
421	421	(80) Real and tangible personal property of Sojourner House, a Rhode Island nonprofit 7
422	422	corporation, located in the city of Providence, at 386 Smith Street, further identified as Assessor’s 8
423	423	Plat 67, Lot 46, and 1570 Westminster Street, further identified as Assessor’s Plat 35, Lot 200. 9
424	424	(b) Except as provided below, when a city or town taxes a for-profit hospital facility, the 10
425	425	value of its real property shall be the value determined by the most recent full revaluation or 11
426	426	statistical property update performed by the city or town; provided, however, in the year a nonprofit 12
427	427	hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit 13
428	428	hospital facility is initially established, the value of the real property and personal property of the 14
429	429	for-profit hospital facility shall be determined by a valuation performed by the assessor for the 15
430	430	purpose of determining an initial assessed value of real and personal property, not previously taxed 16
431	431	by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right 17
432	432	of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with 18
433	433	a direct appeal from an adverse decision to the Rhode Island superior court business calendar. 19
434	434	A “for-profit hospital facility” includes all real and personal property affiliated with any 20
435	435	hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. 21
436	436	Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit 22
437	437	hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to 23
438	438	stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise 24
439	439	becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in 25
440	440	that year only the amount levied by the city or town and/or the amount payable under the 26
441	441	stabilization agreement for that year related to the for-profit hospital facility shall not be counted 27
442	442	towards determining the maximum tax levy permitted under § 44-5-2. 28
443	443	(c) Notwithstanding any other provision of law to the contrary, in an effort to provide relief 29
444	444	for businesses, including small businesses, and to promote economic development, a city, town, or 30
445	445	fire district may establish an exemption for tangible personal property within its geographic limits 31
446	446	by formal action of the appropriate governing body within the city, town, or fire district, which 32
447	447	exemptions shall be uniformly applied and in compliance with local tax classification requirements. 33
448	448	Exemptions established pursuant to this subsection shall conform to the requirements of § 44-5-34
449	449
450	450
451	451	LC002198 - Page 13 of 14
452	452	12.2. 1
453	453	SECTION 2. This act shall take effect upon passage. 2
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455	455	LC002198
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457	457
458	458
459	459	LC002198 - Page 14 of 14
460	460	EXPLANATION
461	461	BY THE LEGISLATIVE COUNCIL
462	462	OF
463	463	A N A C T
464	464	RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
465	465	***
466	466	This act would exempt from taxation the real and tangible personal property of Sojourner 1
467	467	House, a Rhode Island nonprofit corporation. 2
468	468	This act would take effect upon passage. 3
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470	470	LC002198
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