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| 4 | 4 | | |
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| 5 | 5 | | 2025 -- H 5370 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC001242 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2025 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
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| 16 | 16 | | Introduced By: Representatives Casimiro, and Craven |
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| 17 | 17 | | Date Introduced: February 07, 2025 |
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| 18 | 18 | | Referred To: House Municipal Government & Housing |
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| 19 | 19 | | |
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| 20 | 20 | | |
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| 21 | 21 | | It is enacted by the General Assembly as follows: |
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| 22 | 22 | | SECTION 1. Sections 44-3-4, 44-3-5, 44-3-12 and 44-3-13.9 of the General Laws in 1 |
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| 23 | 23 | | Chapter 44-3 entitled "Property Subject to Taxation" are hereby amended to read as follows: 2 |
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| 24 | 24 | | 44-3-4. Veterans’ exemptions. 3 |
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| 25 | 25 | | (a)(1) The property of each person who served in the military, national guard, or naval 4 |
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| 26 | 26 | | service of the United States in the war of the rebellion, the Spanish-American war, the insurrection 5 |
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| 27 | 27 | | in the Philippines, the China-relief expedition, or World War I, and the property of each person 6 |
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| 28 | 28 | | who served in the military, national guard, or naval service of the United States in World War II at 7 |
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| 29 | 29 | | any time during the period beginning December 7, 1941, and ending on December 31, 1946, and 8 |
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| 30 | 30 | | members who served in uniform during the Cold War between 1947 through 1991, including those 9 |
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| 31 | 31 | | members who did not serve in a declared war or conflict and the property of each person who 10 |
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| 32 | 32 | | served in the military, national guard, or naval services of the United States in the Korean conflict 11 |
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| 33 | 33 | | at any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the 12 |
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| 34 | 34 | | Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7, 13 |
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| 35 | 35 | | 1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf 14 |
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| 36 | 36 | | conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during 15 |
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| 37 | 37 | | the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war 16 |
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| 38 | 38 | | and who was honorably discharged from the service, or who was discharged under conditions other 17 |
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| 39 | 39 | | than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried 18 |
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| 40 | 40 | | widow or widower of that person, is exempted from taxation to the amount of one thousand dollars 19 |
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| 41 | 41 | | |
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| 42 | 42 | | |
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| 43 | 43 | | LC001242 - Page 2 of 13 |
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| 44 | 44 | | ($1,000), except in: 1 |
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| 45 | 45 | | (i) Burrillville, where the exemption is four thousand dollars ($4,000); 2 |
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| 46 | 46 | | (ii) Cumberland, where the town council may, by ordinance, provide for an exemption of 3 |
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| 47 | 47 | | a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772); 4 |
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| 48 | 48 | | (iii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); 5 |
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| 49 | 49 | | (iv) Jamestown, where the town council may, by ordinance, provide for a tax credit or 6 |
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| 50 | 50 | | exemption to any veteran of the United States armed services regardless of their qualified service 7 |
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| 51 | 51 | | dates, who was honorably discharged or who was discharged under conditions other than 8 |
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| 52 | 52 | | dishonorable; 9 |
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| 53 | 53 | | (v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and 10 |
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| 54 | 54 | | where the town council may also provide for a real estate tax exemption not exceeding ten thousand 11 |
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| 55 | 55 | | dollars ($10,000) for those honorably discharged active duty veterans who served in Operation 12 |
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| 56 | 56 | | Desert Storm; 13 |
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| 57 | 57 | | (vi) Newport, where the exemption is four thousand dollars ($4,000); 14 |
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| 58 | 58 | | (vii) New Shoreham, where the town council may, by ordinance, provide for an exemption 15 |
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| 59 | 59 | | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 16 |
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| 60 | 60 | | (viii) North Kingstown, where the exemption is ten thousand dollars ($10,000) a two 17 |
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| 61 | 61 | | hundred dollar ($200) tax credit or the equivalent assessment dollars; 18 |
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| 62 | 62 | | (ix) North Providence, where the town council may, by ordinance, provide for an 19 |
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| 63 | 63 | | exemption of a maximum of five thousand dollars ($5,000); 20 |
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| 64 | 64 | | (x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten 21 |
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| 65 | 65 | | thousand dollars ($10,000); 22 |
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| 66 | 66 | | (x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four 23 |
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| 67 | 67 | | thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by 24 |
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| 68 | 68 | | ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000); 25 |
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| 69 | 69 | | (xi) Warren, where the exemption shall not exceed five thousand five hundred dollars 26 |
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| 70 | 70 | | ($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real 27 |
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| 71 | 71 | | property; 28 |
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| 72 | 72 | | (xii) Westerly, where the town council may, by ordinance, provide an exemption of the 29 |
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| 73 | 73 | | total value of the veterans’ real and personal property to a maximum of forty thousand five hundred 30 |
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| 74 | 74 | | dollars ($40,500); 31 |
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| 75 | 75 | | (xiii) Barrington, where the town council may, by ordinance, provide for an exemption of 32 |
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| 76 | 76 | | six thousand dollars ($6,000) for real property; 33 |
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| 77 | 77 | | (xiv) Exeter, where the exemption is five thousand dollars ($5,000); 34 |
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| 78 | 78 | | |
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| 79 | 79 | | |
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| 80 | 80 | | LC001242 - Page 3 of 13 |
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| 81 | 81 | | (xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000); 1 |
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| 82 | 82 | | (xvi) West Warwick, where the city council may, by ordinance, provide for an exemption 2 |
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| 83 | 83 | | of up to thirty thousand dollars ($30,000); 3 |
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| 84 | 84 | | (xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a 4 |
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| 85 | 85 | | maximum of four thousand dollars ($4,000); 5 |
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| 86 | 86 | | (xviii) [As added by P.L. 2016, ch. 238, § 1].Charlestown, where the town council may, 6 |
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| 87 | 87 | | by ordinance, provide for an additional exemption to any veteran of the United States armed 7 |
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| 88 | 88 | | services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to 8 |
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| 89 | 89 | | the unmarried widow or widower of that person who is not currently receiving this statutory 9 |
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| 90 | 90 | | exemption; 10 |
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| 91 | 91 | | (xix) [As added by P.L. 2016, ch. 268, § 1].Charlestown, where the town council may, by 11 |
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| 92 | 92 | | ordinance, provide for an additional tax credit to any veteran of the United States armed services, 12 |
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| 93 | 93 | | regardless of the veteran’s qualified service dates, who was honorably discharged, or to the 13 |
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| 94 | 94 | | unmarried widow or widower of that person who is not currently receiving this statutory exemption; 14 |
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| 95 | 95 | | (xx) Narragansett, where the town council may, by ordinance, provide for an exemption 15 |
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| 96 | 96 | | of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or 16 |
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| 97 | 97 | | twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; 17 |
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| 98 | 98 | | (xxi) Tiverton, where the town council may provide, by ordinance as may be amended from 18 |
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| 99 | 99 | | time to time, a tax credit of two hundred dollars ($200) or greater; and 19 |
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| 100 | 100 | | (xxii) North Smithfield, where the town council may provide, by ordinance, as may be 20 |
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| 101 | 101 | | amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350) 21 |
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| 102 | 102 | | or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit 22 |
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| 103 | 103 | | reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any 23 |
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| 104 | 104 | | veteran as defined in subsection (a)(1) of this section. 24 |
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| 105 | 105 | | (2) The exemption is applied to the property in the municipality where the person resides, 25 |
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| 106 | 106 | | and if there is not sufficient property to exhaust the exemption, the person may claim the balance 26 |
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| 107 | 107 | | in any other city or town where the person may own property; provided, that the exemption is not 27 |
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| 108 | 108 | | allowed in favor of any person who is not a legal resident of the state, or unless the person entitled 28 |
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| 109 | 109 | | to the exemption has presented to the assessors, on or before the last day on which sworn statements 29 |
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| 110 | 110 | | may be filed with the assessors for the year for which exemption is claimed, evidence that he or 30 |
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| 111 | 111 | | she is entitled, which evidence shall stand so long as his or her legal residence remains unchanged; 31 |
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| 112 | 112 | | provided, however, that in the town of South Kingstown, the person entitled to the exemption shall 32 |
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| 113 | 113 | | present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that 33 |
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| 114 | 114 | | he or she is entitled to the exemption; and, provided, further, that the exemption provided for in 34 |
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| 115 | 115 | | |
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| 116 | 116 | | |
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| 117 | 117 | | LC001242 - Page 4 of 13 |
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| 118 | 118 | | this subdivision to the extent that it applies in any city or town, shall be applied in full to the total 1 |
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| 119 | 119 | | value of the person’s real and tangible personal property located in the city or town; and, provided, 2 |
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| 120 | 120 | | that there is an additional exemption from taxation in the amount of one thousand dollars ($1,000), 3 |
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| 121 | 121 | | except in: 4 |
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| 122 | 122 | | (i) Central Falls, where the city council may, by ordinance, provide for an exemption of a 5 |
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| 123 | 123 | | maximum of seven thousand five hundred dollars ($7,500); 6 |
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| 124 | 124 | | (ii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); 7 |
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| 125 | 125 | | (iii) Cumberland, where the town council may, by ordinance, provide for an exemption of 8 |
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| 126 | 126 | | a maximum of twenty-two thousand five hundred dollars ($22,500); 9 |
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| 127 | 127 | | (iv) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); 10 |
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| 128 | 128 | | (v) Newport, where the exemption is four thousand dollars ($4,000); 11 |
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| 129 | 129 | | (vi) New Shoreham, where the town council may, by ordinance, provide for an exemption 12 |
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| 130 | 130 | | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 13 |
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| 131 | 131 | | (vii) New Shoreham, where the town council may, by ordinance, provide for an exemption 14 |
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| 132 | 132 | | of a maximum of five thousand dollars ($5,000); 15 |
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| 133 | 133 | | (viii) Smithfield, where the exemption is four thousand dollars ($4,000); 16 |
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| 134 | 134 | | (ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000); 17 |
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| 135 | 135 | | (x) Barrington, where the town council may, by ordinance, provide for an exemption of 18 |
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| 136 | 136 | | six thousand dollars ($6,000) for real property; of the property of every honorably discharged 19 |
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| 137 | 137 | | veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the 20 |
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| 138 | 138 | | Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any 21 |
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| 139 | 139 | | time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or 22 |
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| 140 | 140 | | undeclared war who is determined by the Veterans Administration of the United States of America 23 |
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| 141 | 141 | | to be totally disabled through service-connected disability and who presents to the assessors a 24 |
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| 142 | 142 | | certificate from the veterans administration that the person is totally disabled, which certificate 25 |
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| 143 | 143 | | remains effectual so long as the total disability continues; 26 |
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| 144 | 144 | | (xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit 27 |
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| 145 | 145 | | reduction to replace the tax assessment exemption, as so stated in all sections herein; and 28 |
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| 146 | 146 | | (xii) Jamestown, where the town council may, by ordinance, provide for an exemption to 29 |
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| 147 | 147 | | any veteran of the United States armed services regardless of their qualified service dates, who was 30 |
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| 148 | 148 | | honorably discharged or who was discharged under conditions other than dishonorable, or to the 31 |
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| 149 | 149 | | unmarried widow or widower of that person who is not currently receiving this statutory exemption. 32 |
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| 150 | 150 | | (3) Provided, that: 33 |
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| 151 | 151 | | (i) Burrillville may exempt real property of the totally disabled persons in the amount of 34 |
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| 152 | 152 | | |
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| 153 | 153 | | |
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| 154 | 154 | | LC001242 - Page 5 of 13 |
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| 155 | 155 | | six thousand dollars ($6,000); 1 |
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| 156 | 156 | | (ii) Cumberland town council may, by ordinance, provide for an exemption of a maximum 2 |
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| 157 | 157 | | of twenty-two thousand five hundred dollars ($22,500); 3 |
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| 158 | 158 | | (iii) Little Compton may, by ordinance, exempt real property of each of the totally disabled 4 |
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| 159 | 159 | | persons in the amount of six thousand dollars ($6,000); 5 |
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| 160 | 160 | | (iv) Middletown may exempt the real property of each of the totally disabled persons in the 6 |
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| 161 | 161 | | amount of five thousand dollars ($5,000); 7 |
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| 162 | 162 | | (v) New Shoreham town council may, by ordinance, provide for an exemption of a 8 |
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| 163 | 163 | | maximum of thirty-six thousand four hundred fifty dollars ($36,450); 9 |
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| 164 | 164 | | (vi) North Providence town council may, by ordinance, provide for an exemption of a 10 |
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| 165 | 165 | | maximum of five thousand dollars ($5,000); 11 |
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| 166 | 166 | | (vii) The Tiverton town council may, by ordinance which may be amended from time to 12 |
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| 167 | 167 | | time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of 13 |
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| 168 | 168 | | the totally disabled persons; 14 |
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| 169 | 169 | | (viii) West Warwick town council may exempt the real property of each of the totally 15 |
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| 170 | 170 | | disabled persons in an amount of two hundred dollars ($200); 16 |
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| 171 | 171 | | (ix) Westerly town council may, by ordinance, provide for an exemption on the total value 17 |
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| 172 | 172 | | of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500); 18 |
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| 173 | 173 | | and 19 |
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| 174 | 174 | | (x) Jamestown, where the town council may, by ordinance, provide for an additional tax 20 |
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| 175 | 175 | | credit or exemption on real and personal property to any veteran of the United States armed services 21 |
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| 176 | 176 | | regardless of their qualified service dates, who is considered one hundred percent (100%) totally 22 |
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| 177 | 177 | | disabled through a service connected disability and who was honorably discharged or who was 23 |
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| 178 | 178 | | discharged under conditions other than dishonorable, or to the unmarried widow or widower of that 24 |
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| 179 | 179 | | person who is not currently receiving this statutory exemption. 25 |
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| 180 | 180 | | (4) There is an additional exemption from taxation in the town of: 26 |
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| 181 | 181 | | Warren, where its town council may, by ordinance, provide for an exemption not exceeding 27 |
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| 182 | 182 | | eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged 28 |
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| 183 | 183 | | veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian 29 |
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| 184 | 184 | | Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time 30 |
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| 185 | 185 | | during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or 31 |
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| 186 | 186 | | undeclared war who is determined by the Veterans’ Administration of the United States of America 32 |
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| 187 | 187 | | to be partially disabled through a service-connected disability and who presents to the assessors a 33 |
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| 188 | 188 | | certificate that he or she is partially disabled, which certificate remains effectual so long as the 34 |
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| 189 | 189 | | |
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| 190 | 190 | | |
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| 191 | 191 | | LC001242 - Page 6 of 13 |
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| 192 | 192 | | partial disability continues. Provided, however, that the Barrington town council may exempt real 1 |
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| 193 | 193 | | property of each of the above named persons in the amount of three thousand dollars ($3,000); 2 |
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| 194 | 194 | | Warwick city council may, by ordinance, exempt real property of each of the above-named persons 3 |
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| 195 | 195 | | and to any person who served in any capacity in the military or naval service during the period of 4 |
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| 196 | 196 | | time of the Persian Gulf conflict, whether or not the person served in the geographical location of 5 |
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| 197 | 197 | | the conflict, in the amount of four thousand dollars ($4,000). 6 |
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| 198 | 198 | | (5) Lincoln. There is an additional exemption from taxation in the town of Lincoln for the 7 |
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| 199 | 199 | | property of each person who actually served in the military or naval service of the United States in 8 |
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| 200 | 200 | | the Persian Gulf conflict and who was honorably discharged from the service, or who was 9 |
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| 201 | 201 | | discharged under conditions other than dishonorable, or who, if not discharged, served honorably, 10 |
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| 202 | 202 | | or of the unmarried widow or widower of that person. The exemption shall be determined by the 11 |
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| 203 | 203 | | town council in an amount not to exceed ten thousand dollars ($10,000). 12 |
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| 204 | 204 | | (b) In addition to the exemption provided in subsection (a) of this section, there is a ten-13 |
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| 205 | 205 | | thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the 14 |
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| 206 | 206 | | unmarried widow or widower of a deceased veteran of the military or naval service of the United 15 |
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| 207 | 207 | | States who is determined, under applicable federal law by the Veterans Administration of the 16 |
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| 208 | 208 | | United States, to be totally disabled through service-connected disability and who, by reason of the 17 |
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| 209 | 209 | | disability, has received assistance in acquiring “specially adapted housing” under laws 18 |
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| 210 | 210 | | administered by the veterans’ administration; provided, that the real estate is occupied as his or her 19 |
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| 211 | 211 | | domicile by the person; and, provided, that if the property is designed for occupancy by more than 20 |
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| 212 | 212 | | one family, then only that value of so much of the house as is occupied by the person as his or her 21 |
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| 213 | 213 | | domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance is 22 |
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| 214 | 214 | | furnished to the assessors except in: 23 |
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| 215 | 215 | | (1) Cranston, where the exemption shall not exceed thirty thousand dollars ($30,000); 24 |
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| 216 | 216 | | (2) Cumberland, where the town council may provide for an exemption not to exceed seven 25 |
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| 217 | 217 | | thousand five hundred dollars ($7,500); 26 |
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| 218 | 218 | | (3) Newport, where the exemption is ten thousand dollars ($10,000) or ten percent (10%) 27 |
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| 219 | 219 | | of assessed valuation, whichever is greater; 28 |
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| 220 | 220 | | (4) New Shoreham, where the town council may, by ordinance, provide for an exemption 29 |
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| 221 | 221 | | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 30 |
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| 222 | 222 | | (5) North Providence, where the town council may, by ordinance, provide for an exemption 31 |
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| 223 | 223 | | not to exceed twelve thousand five hundred dollars ($12,500); 32 |
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| 224 | 224 | | (6) Westerly, where the town council may, by ordinance, provide for an exemption of a 33 |
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| 225 | 225 | | maximum of forty thousand five hundred dollars ($40,500); 34 |
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| 226 | 226 | | |
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| 227 | 227 | | |
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| 228 | 228 | | LC001242 - Page 7 of 13 |
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| 229 | 229 | | (7) Lincoln, where the town council may, by ordinance, provide for an exemption of a 1 |
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| 230 | 230 | | maximum of fifteen thousand dollars ($15,000); 2 |
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| 231 | 231 | | (8) Narragansett, where the town council may, by ordinance, provide for an exemption of 3 |
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| 232 | 232 | | a maximum of fifty thousand dollars ($50,000); 4 |
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| 233 | 233 | | (9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two 5 |
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| 234 | 234 | | hundred dollars ($200) or greater, as may be amended from time to time; 6 |
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| 235 | 235 | | (10) Jamestown, where the town council may, by ordinance, provide for a tax credit; and 7 |
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| 236 | 236 | | (11) North Smithfield, where the town council may, by ordinance, as may be amended from 8 |
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| 237 | 237 | | time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or 9 |
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| 238 | 238 | | greater. 10 |
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| 239 | 239 | | (c) In addition to the previously provided exemptions, any veteran of the military or naval 11 |
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| 240 | 240 | | service of the United States who is determined, under applicable federal law by the Veterans’ 12 |
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| 241 | 241 | | Administration of the United States to be totally disabled through service-connected disability may, 13 |
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| 242 | 242 | | by ordinance, passed in the city or town where the veteran’s property is assessed, receive a ten 14 |
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| 243 | 243 | | thousand dollar ($10,000) exemption from local taxation on his or her property whether real or 15 |
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| 244 | 244 | | personal and if the veteran owns real property may be exempt from taxation by any fire and/or 16 |
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| 245 | 245 | | lighting district; provided, that in the town of: North Kingstown, where the amount of the exemption 17 |
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| 246 | 246 | | shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002, assessment; 18 |
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| 247 | 247 | | and for the town of Westerly, where the amount of the exemption shall be thirty-nine thousand 19 |
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| 248 | 248 | | dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town of 20 |
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| 249 | 249 | | Cumberland, where the amount of the exemption shall not exceed forty-seven thousand five 21 |
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| 250 | 250 | | hundred forty-four dollars ($47,544); and the town of Narragansett, where the amount of the 22 |
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| 251 | 251 | | exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real 23 |
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| 252 | 252 | | property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in 24 |
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| 253 | 253 | | the city of Cranston, commencing with the December 31, 2016, assessment, where the exemption 25 |
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| 254 | 254 | | will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried 26 |
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| 255 | 255 | | widow or widower of such veteran, and in the town of Tiverton, where, by ordinance, a tax credit 27 |
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| 256 | 256 | | of two hundred dollars ($200) or greater shall be applied to the qualified veteran’s property 28 |
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| 257 | 257 | | assessment tax bill. 29 |
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| 258 | 258 | | (d) In determining whether or not a person is the widow or widower of a veteran for the 30 |
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| 259 | 259 | | purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of the 31 |
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| 260 | 260 | | benefits of the section if the remarriage is void, has been terminated by death, or has been annulled 32 |
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| 261 | 261 | | or dissolved by a court of competent jurisdiction. 33 |
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| 262 | 262 | | (e) In addition to the previously provided exemptions, there may by ordinance passed in 34 |
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| 263 | 263 | | |
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| 264 | 264 | | |
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| 265 | 265 | | LC001242 - Page 8 of 13 |
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| 266 | 266 | | the city or town where the person’s property is assessed, be an additional fifteen thousand dollars 1 |
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| 267 | 267 | | ($15,000) exemption from local taxation on real and personal property for any veteran of military 2 |
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| 268 | 268 | | or naval service of the United States or the unmarried widow or widower of person who has been 3 |
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| 269 | 269 | | or shall be classified as, or determined to be, a prisoner of war by the Veterans’ Administration of 4 |
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| 270 | 270 | | the United States, except in: 5 |
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| 271 | 271 | | (1) Westerly, where the town council may, by ordinance, provide for an exemption of a 6 |
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| 272 | 272 | | maximum of sixty-eight thousand dollars ($68,000); 7 |
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| 273 | 273 | | (2) Cumberland, where the town council may by ordinance provide for an exemption of a 8 |
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| 274 | 274 | | maximum of forty-seven thousand five hundred forty-four dollars ($47,544); 9 |
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| 275 | 275 | | (3) Narragansett, where the town council may, by ordinance, provide for an exemption of 10 |
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| 276 | 276 | | a maximum of forty thousand dollars ($40,000); 11 |
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| 277 | 277 | | (4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six 12 |
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| 278 | 278 | | hundred dollars ($600) or greater; 13 |
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| 279 | 279 | | (5) Jamestown, where the town council may, by ordinance, provide for an exemption 14 |
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| 280 | 280 | | greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent 15 |
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| 281 | 281 | | relief or benefit; and 16 |
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| 282 | 282 | | (6) North Smithfield, where the town council may, by ordinance, as may be amended from 17 |
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| 283 | 283 | | time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or 18 |
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| 284 | 284 | | greater. 19 |
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| 285 | 285 | | (f) Cities and towns granting exemptions under this section shall use the eligibility dates 20 |
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| 286 | 286 | | specified in this section. 21 |
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| 287 | 287 | | (g) The several cities and towns not previously authorized to provide an exemption for 22 |
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| 288 | 288 | | those veterans who actually served in the Persian Gulf conflict may provide that exemption in the 23 |
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| 289 | 289 | | amount authorized in this section for veterans of other recognized conflicts. 24 |
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| 290 | 290 | | (h) Bristol, where the town council of Bristol may, by ordinance, provide for an exemption 25 |
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| 291 | 291 | | for any veteran and the unmarried widow or widower of a deceased veteran of military or naval 26 |
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| 292 | 292 | | service of the United States who is determined, under applicable federal law by the Veterans’ 27 |
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| 293 | 293 | | Administration of the United States to be partially disabled through service-connected disability. 28 |
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| 294 | 294 | | (i) In addition to the previously provided exemption, any veteran who is discharged from 29 |
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| 295 | 295 | | the military or naval service of the United States under conditions other than dishonorable, or an 30 |
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| 296 | 296 | | officer who is honorably separated from military or naval service, who is determined, under 31 |
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| 297 | 297 | | applicable federal law by the Veterans Administration of the United States to be totally and 32 |
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| 298 | 298 | | permanently disabled through a service-connected disability, who owns a specially adapted 33 |
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| 299 | 299 | | homestead that has been acquired or modified with the assistance of a special adaptive housing 34 |
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| 300 | 300 | | |
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| 301 | 301 | | |
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| 302 | 302 | | LC001242 - Page 9 of 13 |
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| 303 | 303 | | grant from the Veteran’s Administration and that meets Veteran’s Administration and Americans 1 |
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| 304 | 304 | | with disability act guidelines from adaptive housing or that has been acquired or modified using 2 |
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| 305 | 305 | | proceeds from the sale of any previous homestead that was acquired with the assistance of a special 3 |
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| 306 | 306 | | adaptive housing grant from the veteran’s administration, the person or the person’s surviving 4 |
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| 307 | 307 | | spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where 5 |
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| 308 | 308 | | the amount of the above referenced exemption shall be forty-six thousand five hundred dollars 6 |
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| 309 | 309 | | ($46,500). 7 |
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| 310 | 310 | | (j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) 8 |
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| 311 | 311 | | exemption for any person who is an active member of the armed forces of the United States. 9 |
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| 312 | 312 | | (k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants 10 |
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| 313 | 313 | | to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit 11 |
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| 314 | 314 | | in an amount to be determined from time to time by the town council. 12 |
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| 315 | 315 | | (l) Any exemption granted by a municipality pursuant to the provisions of this section, in 13 |
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| 316 | 316 | | addition to other property exempt pursuant to the provisions of subsection (a) of this section, shall 14 |
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| 317 | 317 | | include any life estate in property held by the qualified veteran. 15 |
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| 318 | 318 | | 44-3-5. Gold star parents’ exemption. 16 |
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| 319 | 319 | | (a) The property of every person whose son or daughter has served with the armed forces 17 |
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| 320 | 320 | | of the United States of America and has lost his or her life as a result of his or her service with the 18 |
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| 321 | 321 | | armed forces of the United States of America, providing the death was determined to be in the line 19 |
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| 322 | 322 | | of duty, shall be exempted from taxation to the amount of three thousand dollars ($3,000) in 20 |
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| 323 | 323 | | accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the 21 |
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| 324 | 324 | | armed forces; provided, that there shall be but one exemption granted where both parents of the 22 |
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| 325 | 325 | | deceased son or daughter are living; provided: 23 |
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| 326 | 326 | | (1) Cranston. The city of Cranston may provide, by ordinance, an exemption from taxation 24 |
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| 327 | 327 | | not to exceed forty-five hundred dollars ($4,500); 25 |
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| 328 | 328 | | (2) Warren. The town of Warren may provide, by ordinance, an exemption from taxation 26 |
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| 329 | 329 | | not to exceed nine thousand seven hundred eighty-three dollars ($9,783); 27 |
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| 330 | 330 | | (3) Cumberland. The town of Cumberland may provide, by ordinance, an exemption not 28 |
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| 331 | 331 | | to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons 29 |
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| 332 | 332 | | receiving a gold star exemption; 30 |
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| 333 | 333 | | (4) North Providence. The town of North Providence may provide, by ordinance, an 31 |
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| 334 | 334 | | exemption not to exceed five thousand dollars ($5,000) for persons receiving a gold star exemption; 32 |
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| 335 | 335 | | (5) Smithfield. The town of Smithfield may provide, by ordinance, an exemption not to 33 |
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| 336 | 336 | | exceed six thousand dollars ($6,000) for persons receiving a gold star exemption; 34 |
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| 337 | 337 | | |
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| 338 | 338 | | |
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| 339 | 339 | | LC001242 - Page 10 of 13 |
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| 340 | 340 | | (6) Westerly. The town of Westerly may provide, by ordinance, an exemption on the total 1 |
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| 341 | 341 | | value of real and personal property not to exceed forty-six thousand five hundred dollars ($46,500); 2 |
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| 342 | 342 | | (7) Barrington. The town of Barrington may provide, by ordinance, an exemption not to 3 |
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| 343 | 343 | | exceed six thousand dollars ($6,000) for real property for persons receiving a gold star exemption; 4 |
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| 344 | 344 | | (8) Jamestown. The town of Jamestown may provide, by ordinance, a tax dollar reduction 5 |
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| 345 | 345 | | for persons receiving a gold star exemption; 6 |
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| 346 | 346 | | (9) Lincoln. The town of Lincoln may provide, by ordinance, an exemption not to exceed 7 |
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| 347 | 347 | | five thousand dollars ($5,000) for persons receiving a gold star exemption; 8 |
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| 348 | 348 | | (10) West Warwick. The town of West Warwick may provide, by ordinance, an exemption 9 |
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| 349 | 349 | | not to exceed two hundred twenty-five dollars ($225) for persons receiving a gold star exemption; 10 |
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| 350 | 350 | | (11) Narragansett. The town of Narragansett may provide, by ordinance, an exemption not 11 |
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| 351 | 351 | | to exceed twenty thousand dollars ($20,000) from the assessed value of real property, or twelve 12 |
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| 352 | 352 | | thousand dollars ($12,000) from the assessed value of a motor vehicle, for persons receiving a gold 13 |
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| 353 | 353 | | star exemption; 14 |
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| 354 | 354 | | (12) Tiverton. The town of Tiverton may provide, by ordinance, a tax credit of one hundred 15 |
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| 355 | 355 | | twenty dollars ($120) or greater for persons receiving a gold star exemption; 16 |
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| 356 | 356 | | (13) Charlestown. The town of Charlestown may provide, by ordinance, a tax dollar credit 17 |
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| 357 | 357 | | reduction for persons receiving a gold star exemption; and 18 |
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| 358 | 358 | | (14) North Smithfield. The town council may, by ordinance, as may be amended from 19 |
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| 359 | 359 | | time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or 20 |
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| 360 | 360 | | greater for persons receiving a gold star exemption; and 21 |
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| 361 | 361 | | (15) North Kingstown. The town of North Kingstown may provide, by ordinance, a tax 22 |
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| 362 | 362 | | credit of two hundred dollars ($200), or the equivalent assessment dollars for persons receiving a 23 |
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| 363 | 363 | | gold star exemption. 24 |
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| 364 | 364 | | (b) The adjustment shall be made to reflect the same monetary savings that appeared on 25 |
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| 365 | 365 | | the property tax bill that existed for the year prior to reevaluation of the real property. If any 26 |
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| 366 | 366 | | provision of this section is held invalid, the remainder of this section and the application of its 27 |
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| 367 | 367 | | provisions shall not be affected by that invalidity. 28 |
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| 368 | 368 | | 44-3-12. Visually impaired persons — Exemption. 29 |
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| 369 | 369 | | (a) The property of each person who is legally blind according to federal standards as 30 |
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| 370 | 370 | | certified by a licensed physician or as certified by the Rhode Island services for the blind and 31 |
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| 371 | 371 | | visually impaired shall be exempted from taxation to the amount of six thousand dollars ($6,000), 32 |
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| 372 | 372 | | except for the towns of: 33 |
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| 373 | 373 | | Tiverton. Which exemption shall be provided by town ordinance as a tax credit of three 34 |
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| 374 | 374 | | |
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| 375 | 375 | | |
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| 376 | 376 | | LC001242 - Page 11 of 13 |
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| 377 | 377 | | hundred dollars ($300) or greater; and 1 |
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| 378 | 378 | | Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars 2 |
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| 379 | 379 | | ($40,895); and 3 |
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| 380 | 380 | | Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. 4 |
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| 381 | 381 | | The exemption shall apply to the property in the municipality where the person resides, and if there 5 |
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| 382 | 382 | | is not sufficient property to exhaust the exemption, the person may proclaim the balance in any city 6 |
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| 383 | 383 | | or town where he or she may own property; except for the town of Cumberland, which exemption 7 |
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| 384 | 384 | | shall be up to forty-seven thousand five hundred forty-four dollars ($47,544); and 8 |
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| 385 | 385 | | Westerly. Which may provide, by ordinance, an exemption on the total value of real and 9 |
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| 386 | 386 | | personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council 10 |
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| 387 | 387 | | of any city or town may, by ordinance, increase the exemption within the city or town to an amount 11 |
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| 388 | 388 | | not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall not be 12 |
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| 389 | 389 | | allowed in favor of any person who is not a legal resident of the state, or unless the person entitled 13 |
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| 390 | 390 | | to the exemption shall have presented to the assessors, on or before the last day on which sworn 14 |
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| 391 | 391 | | statements may be filed with the assessors for the year for which exemption is claimed, due 15 |
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| 392 | 392 | | evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence 16 |
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| 393 | 393 | | remains unchanged. The exemption provided for in this section, to the extent that it shall apply to 17 |
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| 394 | 394 | | any city or town, shall be applied in full to the total value of the person’s real and tangible personal 18 |
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| 395 | 395 | | property located in the city or town and shall be applied to intangible personal property only to the 19 |
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| 396 | 396 | | extent that there is not sufficient real property or tangible personal property to exhaust the 20 |
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| 397 | 397 | | exemption. This exemption shall be in addition to any other exemption provided by law except as 21 |
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| 398 | 398 | | provided in § 44-3-25. 22 |
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| 399 | 399 | | West Warwick. Which exemption shall be equal to three hundred thirty-five dollars 23 |
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| 400 | 400 | | ($335). 24 |
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| 401 | 401 | | (b) In each city or town that has not increased the exemption provided by subsection (a) 25 |
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| 402 | 402 | | above the minimum of six thousand dollars ($6,000), except for the town of: 26 |
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| 403 | 403 | | Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. 27 |
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| 404 | 404 | | The exemption shall increase automatically each year by the same percentage as the percentage 28 |
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| 405 | 405 | | increase in the total amount of taxes levied by the city or town. The automatic increase shall not 29 |
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| 406 | 406 | | apply to cities or towns that have increased the exemption provided by subsection (a) above the 30 |
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| 407 | 407 | | minimum of six thousand dollars ($6,000), except for the town of: 31 |
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| 408 | 408 | | Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. 32 |
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| 409 | 409 | | If the application of the automatic increase to an exemption of six thousand dollars ($6,000) on a 33 |
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| 410 | 410 | | continuous basis from December 31, 1987, to any subsequent assessment date would result in a 34 |
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| 411 | 411 | | |
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| 412 | 412 | | |
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| 413 | 413 | | LC001242 - Page 12 of 13 |
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| 414 | 414 | | higher exemption than the exemption enacted by the city or town council, then the amount provided 1 |
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| 415 | 415 | | by the automatic increase applies. 2 |
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| 416 | 416 | | (c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for 3 |
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| 417 | 417 | | such legally blind person. 4 |
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| 418 | 418 | | (d) The town of Jamestown may, by ordinance, provide a tax dollar credit reduction on 5 |
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| 419 | 419 | | real property for such legally blind person(s). 6 |
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| 420 | 420 | | (e) The town of North Kingstown may, by ordinance, provide a tax dollar credit reduction 7 |
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| 421 | 421 | | or the equivalent assessment dollars on real property for such legally blind person(s). 8 |
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| 422 | 422 | | 44-3-13.9. North Kingstown — Exemption of elderly persons. 9 |
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| 423 | 423 | | The town council of North Kingstown may, by ordinance, exempt from taxation the real 10 |
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| 424 | 424 | | property situated in the town which is owned and occupied by any person over the age of sixty-five 11 |
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| 425 | 425 | | (65) years, and the exemption may be in an amount up to but not in excess of thirty thousand dollars 12 |
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| 426 | 426 | | ($30,000) of valuation shall be a four hundred fifty dollar ($450) tax credit or the equivalent 13 |
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| 427 | 427 | | assessment dollars and only one exemption is allowed to co-tenants, joint tenants, and tenants by 14 |
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| 428 | 428 | | the entirety even though all or more than one of them are sixty-five (65) or more years of age and 15 |
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| 429 | 429 | | occupy the property. In addition to a requirement of domicile within the town of North Kingstown 16 |
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| 430 | 430 | | at the time of making application for the exemption, the ordinance may also require that an 17 |
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| 431 | 431 | | applicant for the exemption must be a resident of the town for a period of up to but not in excess of 18 |
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| 432 | 432 | | twenty (20) years prior to the date of assessment for the year for which the exemption is claimed; 19 |
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| 433 | 433 | | and the ordinance may also require that an applicant for the exemption must have owned and had 20 |
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| 434 | 434 | | title to the real estate where he or she resided during any period of residency required by the 21 |
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| 435 | 435 | | ordinance. The ordinance may also provide for a graduated schedule of increasing exemptions, the 22 |
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| 436 | 436 | | largest of which may not exceed thirty thousand dollars ($30,000) of valuation, which may be based 23 |
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| 437 | 437 | | on a graduated schedule of the number of years, up to but not in excess of twenty (20), an applicant 24 |
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| 438 | 438 | | for the exemption has resided in the town and/or owned and had title to real estate where he or she 25 |
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| 439 | 439 | | resides. The ordinance may also provide, at the discretion of the town council, for a review of the 26 |
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| 440 | 440 | | exemption amount and residency requirement at which time the amount of the tax credit or the 27 |
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| 441 | 441 | | equivalent assessment dollars and residency requirement may be adjusted. The exemption provided 28 |
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| 442 | 442 | | in accordance with the provisions of this section is in addition to any other exemption to which a 29 |
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| 443 | 443 | | person may be entitled under any other law or ordinance. 30 |
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| 444 | 444 | | SECTION 2. This act shall take effect on July 1, 2025. 31 |
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| 445 | 445 | | ======== |
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| 446 | 446 | | LC001242 |
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| 447 | 447 | | ======== |
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| 448 | 448 | | |
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| 449 | 449 | | |
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| 450 | 450 | | LC001242 - Page 13 of 13 |
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| 451 | 451 | | EXPLANATION |
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| 452 | 452 | | BY THE LEGISLATIVE COUNCIL |
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| 453 | 453 | | OF |
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| 454 | 454 | | A N A C T |
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| 455 | 455 | | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
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| 456 | 456 | | *** |
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| 457 | 457 | | This act would authorize the town of North Kingstown to provide a two hundred dollars 1 |
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| 458 | 458 | | ($200) tax credit or the equivalent assessment dollars to veterans and gold star parents. This act 2 |
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| 459 | 459 | | would further authorize the town of North Kingstown to provide a tax dollar credit or the equivalent 3 |
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| 460 | 460 | | assessment dollars to the legally blind and a four hundred fifty dollars ($450) tax credit or 4 |
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| 461 | 461 | | equivalent assessment dollars to owner- occupied real property for persons over the age of sixty-5 |
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| 462 | 462 | | five (65). 6 |
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| 463 | 463 | | This act would take effect on July 1, 2025. 7 |
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| 464 | 464 | | ======== |
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| 465 | 465 | | LC001242 |
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| 466 | 466 | | ======== |
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