Rhode Island 2025 Regular Session

Rhode Island House Bill H5309 Compare Versions

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

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5	5	2025 -- H 5309
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7	7	LC000871
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9	9	S T A T E O F R H O D E I S L A N D
10	10	IN GENERAL ASSEMBLY
11	11	JANUARY SESSION, A.D. 2025
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 Voas, Giraldo, Messier, Stewart, Casey, Finkelman,
17	17	Marszalkowski, DeSimone, Read, and Solomon
18	18	Date Introduced: February 05, 2025
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 44-3-4 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	44-3-4. Veterans’ exemptions. 3
26	26	(a)(1) The property of each person who served in the military, national guard, or naval 4
27	27	service of the United States in the war of the rebellion, the Spanish-American war, the insurrection 5
28	28	in the Philippines, the China-relief expedition, or World War I, and the property of each person 6
29	29	who served in the military, national guard, or naval service of the United States in World War II at 7
30	30	any time during the period beginning December 7, 1941, and ending on December 31, 1946, and 8
31	31	members who served in uniform during the Cold War between 1947 through 1991, including those 9
32	32	members who did not serve in a declared war or conflict and the property of each person who 10
33	33	served in the military, national guard, or naval services of the United States in the Korean conflict 11
34	34	at any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the 12
35	35	Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7, 13
36	36	1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf 14
37	37	conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during 15
38	38	the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war 16
39	39	and who was honorably discharged from the service, or who was discharged under conditions other 17
40	40	than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried 18
41	41	widow or widower of that person, is exempted from taxation to the amount of one thousand dollars 19
42	42
43	43
44	44	LC000871 - Page 2 of 10
45	45	($1,000) six thousand dollars ($6,000), except in: 1
46	46	(i) Burrillville, where the exemption is four thousand dollars ($4,000); 2
47	47	(ii) Cumberland, where the town council may, by ordinance, provide for an exemption of 3
48	48	a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772); 4
49	49	(iii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); 5
50	50	(iv) Jamestown, where the town council may, by ordinance, provide for a tax credit or 6
51	51	exemption to any veteran of the United States armed services regardless of their qualified service 7
52	52	dates, who was honorably discharged or who was discharged under conditions other than 8
53	53	dishonorable; 9
54	54	(v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and 10
55	55	where the town council may also provide for a real estate tax exemption not exceeding ten thousand 11
56	56	dollars ($10,000) for those honorably discharged active duty veterans who served in Operation 12
57	57	Desert Storm; 13
58	58	(vi) Newport, where the exemption is four thousand dollars ($4,000); 14
59	59	(vii) New Shoreham, where the town council may, by ordinance, provide for an exemption 15
60	60	of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 16
61	61	(viii) North Kingstown, where the exemption is ten thousand dollars ($10,000); 17
62	62	(ix) North Providence, where the town council may, by ordinance, provide for an 18
63	63	exemption of a maximum of five thousand dollars ($5,000); 19
64	64	(x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten 20
65	65	thousand dollars ($10,000); 21
66	66	(x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four 22
67	67	thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by 23
68	68	ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000); 24
69	69	(xi) Warren, where the exemption shall not exceed five thousand five hundred dollars 25
70	70	($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real 26
71	71	property; 27
72	72	(xii) Westerly, where the town council may, by ordinance, provide an exemption of the 28
73	73	total value of the veterans’ real and personal property to a maximum of forty thousand five hundred 29
74	74	dollars ($40,500); 30
75	75	(xiii) Barrington, where the town council may, by ordinance, provide for an exemption of 31
76	76	six thousand dollars ($6,000) for real property; 32
77	77	(xiv) Exeter, where the exemption is five thousand dollars ($5,000); 33
78	78	(xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000); 34
79	79
80	80
81	81	LC000871 - Page 3 of 10
82	82	(xvi) West Warwick, where the city council may, by ordinance, provide for an exemption 1
83	83	of up to thirty thousand dollars ($30,000); 2
84	84	(xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a 3
85	85	maximum of four thousand dollars ($4,000); 4
86	86	(xviii) [As added by P.L. 2016, ch. 238, § 1]. Charlestown, where the town council may, 5
87	87	by ordinance, provide for an additional exemption to any veteran of the United States armed 6
88	88	services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to 7
89	89	the unmarried widow or widower of that person who is not currently receiving this statutory 8
90	90	exemption; 9
91	91	(xix) [As added by P.L. 2016, ch. 268, § 1].Charlestown, where the town council may, by 10
92	92	ordinance, provide for an additional tax credit to any veteran of the United States armed services, 11
93	93	regardless of the veteran’s qualified service dates, who was honorably discharged, or to the 12
94	94	unmarried widow or widower of that person who is not currently receiving this statutory exemption; 13
95	95	(xx) Narragansett, where the town council may, by ordinance, provide for an exemption 14
96	96	of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or 15
97	97	twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; 16
98	98	(xxi) Tiverton, where the town council may provide, by ordinance as may be amended from 17
99	99	time to time, a tax credit of two hundred dollars ($200) or greater; and 18
100	100	(xxii) North Smithfield, where the town council may provide, by ordinance, as may be 19
101	101	amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350) 20
102	102	or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit 21
103	103	reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any 22
104	104	veteran as defined in subsection (a)(1) of this section. 23
105	105	(2) The exemption is applied to the property in the municipality where the person resides, 24
106	106	and if there is not sufficient property to exhaust the exemption, the person may claim the balance 25
107	107	in any other city or town where the person may own property; provided, that the exemption is not 26
108	108	allowed in favor of any person who is not a legal resident of the state, or unless the person entitled 27
109	109	to the exemption has presented to the assessors, on or before the last day on which sworn statements 28
110	110	may be filed with the assessors for the year for which exemption is claimed, evidence that he or 29
111	111	she is entitled, which evidence shall stand so long as his or her legal residence remains unchanged; 30
112	112	provided, however, that in the town of South Kingstown, the person entitled to the exemption shall 31
113	113	present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that 32
114	114	he or she is entitled to the exemption; and, provided, further, that the exemption provided for in 33
115	115	this subdivision to the extent that it applies in any city or town, shall be applied in full to the total 34
116	116
117	117
118	118	LC000871 - Page 4 of 10
119	119	value of the person’s real and tangible personal property located in the city or town; and, provided, 1
120	120	that there is an additional exemption from taxation in the amount of one thousand dollars ($1,000) 2
121	121	six thousand dollars ($6,000), except in: 3
122	122	(i) Central Falls, where the city council may, by ordinance, provide for an exemption of a 4
123	123	maximum of seven thousand five hundred dollars ($7,500); 5
124	124	(ii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); 6
125	125	(iii) Cumberland, where the town council may, by ordinance, provide for an exemption of 7
126	126	a maximum of twenty-two thousand five hundred dollars ($22,500); 8
127	127	(iv) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); 9
128	128	(v) Newport, where the exemption is four thousand dollars ($4,000); 10
129	129	(vi) New Shoreham, where the town council may, by ordinance, provide for an exemption 11
130	130	of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 12
131	131	(vii) New Shoreham, where the town council may, by ordinance, provide for an exemption 13
132	132	of a maximum of five thousand dollars ($5,000); 14
133	133	(viii) Smithfield, where the exemption is four thousand dollars ($4,000); 15
134	134	(ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000); 16
135	135	(x) Barrington, where the town council may, by ordinance, provide for an exemption of 17
136	136	six thousand dollars ($6,000) for real property; of the property of every honorably discharged 18
137	137	veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the 19
138	138	Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any 20
139	139	time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or 21
140	140	undeclared war who is determined by the Veterans Administration of the United States of America 22
141	141	to be totally disabled through service-connected disability and who presents to the assessors a 23
142	142	certificate from the veterans administration that the person is totally disabled, which certificate 24
143	143	remains effectual so long as the total disability continues; 25
144	144	(xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit 26
145	145	reduction to replace the tax assessment exemption, as so stated in all sections herein; and 27
146	146	(xii) Jamestown, where the town council may, by ordinance, provide for an exemption to 28
147	147	any veteran of the United States armed services regardless of their qualified service dates, who was 29
148	148	honorably discharged or who was discharged under conditions other than dishonorable, or to the 30
149	149	unmarried widow or widower of that person who is not currently receiving this statutory exemption. 31
150	150	(3) Provided, that: 32
151	151	(i) Burrillville may exempt real property of the totally disabled persons in the amount of 33
152	152	six thousand dollars ($6,000); 34
153	153
154	154
155	155	LC000871 - Page 5 of 10
156	156	(ii) Cumberland town council may, by ordinance, provide for an exemption of a maximum 1
157	157	of twenty-two thousand five hundred dollars ($22,500); 2
158	158	(iii) Little Compton may, by ordinance, exempt real property of each of the totally disabled 3
159	159	persons in the amount of six thousand dollars ($6,000); 4
160	160	(iv) Middletown may exempt the real property of each of the totally disabled persons in the 5
161	161	amount of five thousand dollars ($5,000); 6
162	162	(v) New Shoreham town council may, by ordinance, provide for an exemption of a 7
163	163	maximum of thirty-six thousand four hundred fifty dollars ($36,450); 8
164	164	(vi) North Providence town council may, by ordinance, provide for an exemption of a 9
165	165	maximum of five thousand dollars ($5,000); 10
166	166	(vii) The Tiverton town council may, by ordinance which may be amended from time to 11
167	167	time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of 12
168	168	the totally disabled persons; 13
169	169	(viii) West Warwick town council may exempt the real property of each of the totally 14
170	170	disabled persons in an amount of two hundred dollars ($200); 15
171	171	(ix) Westerly town council may, by ordinance, provide for an exemption on the total value 16
172	172	of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500); 17
173	173	and 18
174	174	(x) Jamestown, where the town council may, by ordinance, provide for an additional tax 19
175	175	credit or exemption on real and personal property to any veteran of the United States armed services 20
176	176	regardless of their qualified service dates, who is considered one hundred percent (100%) totally 21
177	177	disabled through a service connected disability and who was honorably discharged or who was 22
178	178	discharged under conditions other than dishonorable, or to the unmarried widow or widower of that 23
179	179	person who is not currently receiving this statutory exemption. 24
180	180	(4) There is an additional exemption from taxation in the town of: 25
181	181	Warren, where its town council may, by ordinance, provide for an exemption not exceeding 26
182	182	eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged 27
183	183	veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian 28
184	184	Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time 29
185	185	during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or 30
186	186	undeclared war who is determined by the Veterans’ Administration of the United States of America 31
187	187	to be partially disabled through a service-connected disability and who presents to the assessors a 32
188	188	certificate that he or she is partially disabled, which certificate remains effectual so long as the 33
189	189	partial disability continues. Provided, however, that the Barrington town council may exempt real 34
190	190
191	191
192	192	LC000871 - Page 6 of 10
193	193	property of each of the above named persons in the amount of three thousand dollars ($3,000); 1
194	194	Warwick city council may, by ordinance, exempt real property of each of the above-named persons 2
195	195	and to any person who served in any capacity in the military or naval service during the period of 3
196	196	time of the Persian Gulf conflict, whether or not the person served in the geographical location of 4
197	197	the conflict, in the amount of four thousand dollars ($4,000). 5
198	198	(5) Lincoln. There is an additional exemption from taxation in the town of Lincoln for the 6
199	199	property of each person who actually served in the military or naval service of the United States in 7
200	200	the Persian Gulf conflict and who was honorably discharged from the service, or who was 8
201	201	discharged under conditions other than dishonorable, or who, if not discharged, served honorably, 9
202	202	or of the unmarried widow or widower of that person. The exemption shall be determined by the 10
203	203	town council in an amount not to exceed ten thousand dollars ($10,000). 11
204	204	(b) In addition to the exemption provided in subsection (a) of this section, there is a ten-12
205	205	thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the 13
206	206	unmarried widow or widower of a deceased veteran of the military or naval service of the United 14
207	207	States who is determined, under applicable federal law by the Veterans Administration of the 15
208	208	United States, to be totally disabled through service-connected disability and who, by reason of the 16
209	209	disability, has received assistance in acquiring “specially adapted housing” under laws 17
210	210	administered by the veterans’ administration; provided, that the real estate is occupied as his or her 18
211	211	domicile by the person; and, provided, that if the property is designed for occupancy by more than 19
212	212	one family, then only that value of so much of the house as is occupied by the person as his or her 20
213	213	domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance is 21
214	214	furnished to the assessors except in: 22
215	215	(1) Cranston, where the exemption shall not exceed thirty thousand dollars ($30,000); 23
216	216	(2) Cumberland, where the town council may provide for an exemption not to exceed seven 24
217	217	thousand five hundred dollars ($7,500); 25
218	218	(3) Newport, where the exemption is ten thousand dollars ($10,000) or ten percent (10%) 26
219	219	of assessed valuation, whichever is greater; 27
220	220	(4) New Shoreham, where the town council may, by ordinance, provide for an exemption 28
221	221	of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 29
222	222	(5) North Providence, where the town council may, by ordinance, provide for an exemption 30
223	223	not to exceed twelve thousand five hundred dollars ($12,500); 31
224	224	(6) Westerly, where the town council may, by ordinance, provide for an exemption of a 32
225	225	maximum of forty thousand five hundred dollars ($40,500); 33
226	226	(7) Lincoln, where the town council may, by ordinance, provide for an exemption of a 34
227	227
228	228
229	229	LC000871 - Page 7 of 10
230	230	maximum of fifteen thousand dollars ($15,000); 1
231	231	(8) Narragansett, where the town council may, by ordinance, provide for an exemption of 2
232	232	a maximum of fifty thousand dollars ($50,000); 3
233	233	(9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two 4
234	234	hundred dollars ($200) or greater, as may be amended from time to time; 5
235	235	(10) Jamestown, where the town council may, by ordinance, provide for a tax credit; and 6
236	236	(11) North Smithfield, where the town council may, by ordinance, as may be amended from 7
237	237	time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or 8
238	238	greater. 9
239	239	(c) In addition to the previously provided exemptions, any veteran of the military or naval 10
240	240	service of the United States who is determined, under applicable federal law by the Veterans’ 11
241	241	Administration of the United States to be totally disabled through service-connected disability may, 12
242	242	by ordinance, passed in the city or town where the veteran’s property is assessed, receive a ten 13
243	243	thousand dollar ($10,000) exemption from local taxation on his or her property whether real or 14
244	244	personal and if the veteran owns real property may be exempt from taxation by any fire and/or 15
245	245	lighting district; provided, that in the town of: North Kingstown, where the amount of the exemption 16
246	246	shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002, assessment; 17
247	247	and for the town of Westerly, where the amount of the exemption shall be thirty-nine thousand 18
248	248	dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town of 19
249	249	Cumberland, where the amount of the exemption shall not exceed forty-seven thousand five 20
250	250	hundred forty-four dollars ($47,544); and the town of Narragansett, where the amount of the 21
251	251	exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real 22
252	252	property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in 23
253	253	the city of Cranston, commencing with the December 31, 2016, assessment, where the exemption 24
254	254	will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried 25
255	255	widow or widower of such veteran, and in the town of Tiverton, where, by ordinance, a tax credit 26
256	256	of two hundred dollars ($200) or greater shall be applied to the qualified veteran’s property 27
257	257	assessment tax bill. 28
258	258	(d) In determining whether or not a person is the widow or widower of a veteran for the 29
259	259	purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of the 30
260	260	benefits of the section if the remarriage is void, has been terminated by death, or has been annulled 31
261	261	or dissolved by a court of competent jurisdiction. 32
262	262	(e) In addition to the previously provided exemptions, there may by ordinance passed in 33
263	263	the city or town where the person’s property is assessed, be an additional fifteen thousand dollars 34
264	264
265	265
266	266	LC000871 - Page 8 of 10
267	267	($15,000) exemption from local taxation on real and personal property for any veteran of military 1
268	268	or naval service of the United States or the unmarried widow or widower of person who has been 2
269	269	or shall be classified as, or determined to be, a prisoner of war by the Veterans’ Administration of 3
270	270	the United States, except in: 4
271	271	(1) Westerly, where the town council may, by ordinance, provide for an exemption of a 5
272	272	maximum of sixty-eight thousand dollars ($68,000); 6
273	273	(2) Cumberland, where the town council may by ordinance provide for an exemption of a 7
274	274	maximum of forty-seven thousand five hundred forty-four dollars ($47,544); 8
275	275	(3) Narragansett, where the town council may, by ordinance, provide for an exemption of 9
276	276	a maximum of forty thousand dollars ($40,000); 10
277	277	(4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six 11
278	278	hundred dollars ($600) or greater; 12
279	279	(5) Jamestown, where the town council may, by ordinance, provide for an exemption 13
280	280	greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent 14
281	281	relief or benefit; and 15
282	282	(6) North Smithfield, where the town council may, by ordinance, as may be amended from 16
283	283	time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or 17
284	284	greater. 18
285	285	(f) Cities and towns granting exemptions under this section shall use the eligibility dates 19
286	286	specified in this section. 20
287	287	(g) The several cities and towns not previously authorized to provide an exemption for 21
288	288	those veterans who actually served in the Persian Gulf conflict may provide that exemption in the 22
289	289	amount authorized in this section for veterans of other recognized conflicts. 23
290	290	(h) Bristol, where the town council of Bristol may, by ordinance, provide for an exemption 24
291	291	for any veteran and the unmarried widow or widower of a deceased veteran of military or naval 25
292	292	service of the United States who is determined, under applicable federal law by the Veterans’ 26
293	293	Administration of the United States to be partially disabled through service-connected disability. 27
294	294	(i) In addition to the previously provided exemption, any veteran who is discharged from 28
295	295	the military or naval service of the United States under conditions other than dishonorable, or an 29
296	296	officer who is honorably separated from military or naval service, who is determined, under 30
297	297	applicable federal law by the Veterans Administration of the United States to be totally and 31
298	298	permanently disabled through a service-connected disability, who owns a specially adapted 32
299	299	homestead that has been acquired or modified with the assistance of a special adaptive housing 33
300	300	grant from the Veteran’s Administration and that meets Veteran’s Administration and Americans 34
301	301
302	302
303	303	LC000871 - Page 9 of 10
304	304	with disability act guidelines from adaptive housing or that has been acquired or modified using 1
305	305	proceeds from the sale of any previous homestead that was acquired with the assistance of a special 2
306	306	adaptive housing grant from the veteran’s administration, the person or the person’s surviving 3
307	307	spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where 4
308	308	the amount of the above referenced exemption shall be forty-six thousand five hundred dollars 5
309	309	($46,500). 6
310	310	(j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) 7
311	311	exemption for any person who is an active member of the armed forces of the United States. 8
312	312	(k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants 9
313	313	to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit 10
314	314	in an amount to be determined from time to time by the town council. 11
315	315	(l) Any exemption granted by a municipality pursuant to the provisions of this section, in 12
316	316	addition to other property exempt pursuant to the provisions of subsection (a) of this section, shall 13
317	317	include any life estate in property held by the qualified veteran. 14
318	318	SECTION 2. This act shall take effect upon passage. 15
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322	322
323	323
324	324	LC000871 - Page 10 of 10
325	325	EXPLANATION
326	326	BY THE LEGISLATIVE COUNCIL
327	327	OF
328	328	A N A C T
329	329	RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
330	330	***
331	331	This act would increase the minimum veterans’ exemption from one thousand dollars 1
332	332	($1,000) to six thousand dollars ($6,000) with respect to municipal taxes. 2
333	333	This act would take effect upon passage. 3
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335	335	LC000871
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