Rhode Island 2025 Regular Session

Rhode Island House Bill H6011 Compare Versions

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

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5	5	2025 -- H 6011
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7	7	LC001891
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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: Representative Charlene Lima
17	17	Date Introduced: February 28, 2025
18	18	Referred To: House Finance
19	19
20	20
21	21	It is enacted by the General Assembly as follows:
22	22	SECTION 1. Section 44-3-3 of the General Laws in Chapter 44-3 entitled "Property 1
23	23	Subject to Taxation" is hereby amended to read as follows: 2
24	24	44-3-3. Property exempt. 3
25	25	(a) The following property is exempt from taxation: 4
26	26	(1) Property belonging to the state, except as provided in § 44-4-4.1; 5
27	27	(2) Lands ceded or belonging to the United States; 6
28	28	(3) Bonds and other securities issued and exempted from taxation by the government of 7
29	29	the United States or of this state; 8
30	30	(4) Real estate, used exclusively for military purposes, owned by chartered or incorporated 9
31	31	organizations approved by the adjutant general and composed of members of the national guard, 10
32	32	the naval militia, or the independent, chartered-military organizations; 11
33	33	(5) Buildings for free public schools, buildings for religious worship, and the land upon 12
34	34	which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so 13
35	35	far as the buildings and land are occupied and used exclusively for religious or educational 14
36	36	purposes; 15
37	37	(6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or 16
38	38	the minimum lot size for zone in which the dwelling house is located, whichever is the greater, 17
39	39	owned by, or held in trust for, any religious organization and actually used by its officiating clergy; 18
40	40	provided, further, that in the town of Charlestown, where the property previously described in this 19
41	41
42	42
43	43	LC001891 - Page 2 of 14
44	44	paragraph is exempt in total, along with dwelling houses and the land on which they stand in 1
45	45	Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling 2
46	46	house is located, whichever is the greater, owned by, or held in trust for, any religious organization 3
47	47	and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its 4
48	48	religious order; 5
49	49	(7) Intangible personal property owned by, or held in trust for, any religious or charitable 6
50	50	organization, if the principal or income is used or appropriated for religious or charitable purposes; 7
51	51	(8) Buildings and personal estate owned by any corporation used for a school, academy, or 8
52	52	seminary of learning, and of any incorporated public charitable institution, and the land upon which 9
53	53	the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far 10
54	54	as they are used exclusively for educational purposes, but no property or estate whatever is hereafter 11
55	55	exempt from taxation in any case where any part of its income or profits, or of the business carried 12
56	56	on there, is divided among its owners or stockholders; provided, however, that unless any private 13
57	57	nonprofit corporation organized as a college or university located in the town of Smithfield reaches 14
58	58	a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the 15
59	59	actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said 16
60	60	corporation commencing March 1, 2014; 17
61	61	(9) Estates, persons, and families of the president and professors for the time being of 18
62	62	Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer’s 19
63	63	estate, person, and family included, but only to the extent that any person had claimed and utilized 20
64	64	the exemption prior to, and for a period ending, either on or after December 31, 1996; 21
65	65	(10) Property especially exempt by charter unless the exemption has been waived in whole 22
66	66	or in part; provided that, notwithstanding any provision of a charter or act of incorporation or other 23
67	67	law to the contrary, any real and personal property (or portion thereof) of a healthcare facility, 24
68	68	and/or any parent corporation, operator, manager, or subsidiary thereof, or of an institution of 25
69	69	higher education, that would otherwise be exempted from property taxation that is leased to, 26
70	70	subleased to, occupied or used by an entity, organization, or individual that is not itself exempted 27
71	71	from property taxation shall be taxed to the tenant, who, for the purposes of taxation is deemed the 28
72	72	owner; 29
73	73	(11) Lots of land exclusively for burial grounds; 30
74	74	(12) Property, real and personal, held for, or by, an incorporated library, society, or any 31
75	75	free public library, or any free public library society, so far as the property is held exclusively for 32
76	76	library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor 33
77	77	generally, or for a nonprofit hospital for the sick or disabled; 34
78	78
79	79
80	80	LC001891 - Page 3 of 14
81	81	(13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated 1
82	82	organizations of veterans of any war in which the United States has been engaged, the parent body 2
83	83	of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars 3
84	84	($400,000) if actually used and occupied by the association; provided, that the city council of the 4
85	85	city of Cranston may by ordinance exempt the real or personal estate as previously described in 5
86	86	this subdivision located within the city of Cranston to the extent of five hundred thousand dollars 6
87	87	($500,000); 7
88	88	(14) Property, real and personal, held for, or by, the fraternal corporation, association, or 8
89	89	body created to build and maintain a building or buildings for its meetings or the meetings of the 9
90	90	general assembly of its members, or subordinate bodies of the fraternity, and for the 10
91	91	accommodation of other fraternal bodies or associations, the entire net income of which real and 11
92	92	personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or 12
93	93	asylums, a home or homes, a school or schools, for the free education or relief of the members of 13
94	94	the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their 14
95	95	wives, widows, or orphans, and any fund given or held for the purpose of public education, 15
96	96	almshouses, and the land and buildings used in connection therewith; 16
97	97	(15) Real estate and personal property of any incorporated volunteer fire engine company 17
98	98	or incorporated volunteer ambulance or rescue corps in active service; 18
99	99	(16) The estate of any person who, in the judgment of the assessors, is unable from infirmity 19
100	100	or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax 20
101	101	shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. 21
102	102	At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold 22
103	103	or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the 23
104	104	lien immediately becomes due and payable; any person claiming the exemption aggrieved by an 24
105	105	adverse decision of an assessor shall appeal the decision to the local board of tax review and 25
106	106	thereafter according to the provisions of § 44-5-26; 26
107	107	(17) Household furniture and family stores of a housekeeper in the whole, including 27
108	108	clothing, bedding, and other white goods, books, and all other tangible personal property items that 28
109	109	are common to the normal household; 29
110	110	(18) Improvements made to any real property to provide a shelter and fallout protection 30
111	111	from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that 31
112	112	the improvements meet applicable standards for shelter construction established, from time to time, 32
113	113	by the Rhode Island emergency management agency. The improvements are deemed to comply 33
114	114	with the provisions of any building code or ordinance with respect to the materials or the methods 34
115	115
116	116
117	117	LC001891 - Page 4 of 14
118	118	of construction used and any shelter or its establishment is deemed to comply with the provisions 1
119	119	of any zoning code or ordinance; 2
120	120	(19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator; 3
121	121	(20) Manufacturer’s inventory. 4
122	122	(i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to be 5
123	123	a manufacturer within a city or town within this state if that person uses any premises, room, or 6
124	124	place in it primarily for the purpose of transforming raw materials into a finished product for trade 7
125	125	through any or all of the following operations: adapting, altering, finishing, making, and 8
126	126	ornamenting; provided, that public utilities; non-regulated power producers commencing 9
127	127	commercial operation by selling electricity at retail or taking title to generating facilities on or after 10
128	128	July 1, 1997; building and construction contractors; warehousing operations, including distribution 11
129	129	bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing 12
130	130	or distribution of raw materials, such as alteration of stock for the convenience of a customer; are 13
131	131	excluded from this definition; 14
132	132	(ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term “manufacturer’s 15
133	133	inventory,” or any similar term, means and includes the manufacturer’s raw materials, the 16
134	134	manufacturer’s work in process, and finished products manufactured by the manufacturer in this 17
135	135	state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; 18
136	136	provided, that the term does not include any finished products held by the manufacturer in any retail 19
137	137	store or other similar selling place operated by the manufacturer whether or not the retail 20
138	138	establishment is located in the same building in which the manufacturer operates the manufacturing 21
139	139	plant; 22
140	140	(iii) For the purpose of § 44-11-2, a “manufacturer” is a person whose principal business 23
141	141	in this state consists of transforming raw materials into a finished product for trade through any or 24
142	142	all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be 25
143	143	principally engaged if the gross receipts that person derived from the manufacturing operations in 26
144	144	this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than 27
145	145	fifty percent (50%) of the total gross receipts that person derived from all the business activities in 28
146	146	which that person engaged in this state during the taxable year. For the purpose of computing the 29
147	147	percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished 30
148	148	products manufactured by the manufacturer in this state, even though the manufacturer’s store or 31
149	149	other selling place may be at a different location from the location of the manufacturer’s 32
150	150	manufacturing plant in this state, are deemed to have been derived from manufacturing; 33
151	151	(iv) Within the meaning of the preceding paragraphs of this subdivision, the term 34
152	152
153	153
154	154	LC001891 - Page 5 of 14
155	155	“manufacturer” also includes persons who are principally engaged in any of the general activities 1
156	156	coded and listed as establishments engaged in manufacturing in the Standard Industrial 2
157	157	Classification Manual prepared by the Technical Committee on Industrial Classification, Office of 3
158	158	Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as 4
159	159	revised from time to time, but eliminating as manufacturers those persons, who, because of their 5
160	160	limited type of manufacturing activities, are classified in the manual as falling within the trade 6
161	161	rather than an industrial classification of manufacturers. Among those thus eliminated, and 7
162	162	accordingly also excluded as manufacturers within the meaning of this paragraph, are persons 8
163	163	primarily engaged in selling, to the general public, products produced on the premises from which 9
164	164	they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and 10
165	165	custom tailors, except, that a person who manufactures bakery products for sale primarily for home 11
166	166	delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are 12
167	167	operated by the person, is a manufacturer within the meaning of this paragraph; 13
168	168	(v) The term “Person” means and includes, as appropriate, a person, partnership, or 14
169	169	corporation; and 15
170	170	(vi) The department of revenue shall provide to the local assessors any assistance that is 16
171	171	necessary in determining the proper application of the definitions in this subdivision; 17
172	172	(21) Real and tangible personal property acquired to provide a treatment facility used 18
173	173	primarily to control the pollution or contamination of the waters or the air of the state, as defined 19
174	174	in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, 20
175	175	reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or 21
176	176	standards for the control of water or air pollution or contamination, and certified as approved in an 22
177	177	order entered by the director of environmental management. The property is exempt as long as it is 23
178	178	operated properly in compliance with the order of approval of the director of environmental 24
179	179	management; provided, that any grant of the exemption by the director of environmental 25
180	180	management in excess of ten (10) years is approved by the city or town in which the property is 26
181	181	situated. This provision applies only to water and air pollution control properties and facilities 27
182	182	installed for the treatment of waste waters and air contaminants resulting from industrial 28
183	183	processing; furthermore, it applies only to water or air pollution control properties and facilities 29
184	184	placed in operation for the first time after April 13, 1970; 30
185	185	(22) Manufacturing machinery and equipment acquired or used by a manufacturer after 31
186	186	December 31, 1974. Manufacturing machinery and equipment is defined as: 32
187	187	(i) Machinery and equipment used exclusively in the actual manufacture or conversion of 33
188	188	raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision 34
189	189
190	190
191	191	LC001891 - Page 6 of 14
192	192	(20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and 1
193	193	development or for quality assurance of its manufactured products; 2
194	194	(ii) Machinery and equipment that is partially used in the actual manufacture or conversion 3
195	195	of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision 4
196	196	(20), and machinery, fixtures, and equipment used by a manufacturer for research and development 5
197	197	or for quality assurance of its manufactured products, to the extent to which the machinery and 6
198	198	equipment is used for the manufacturing processes, research and development, or quality assurance. 7
199	199	In the instances where machinery and equipment is used in both manufacturing and/or research and 8
200	200	development and/or quality assurance activities and non-manufacturing activities, the assessment 9
201	201	on machinery and equipment is prorated by applying the percentage of usage of the equipment for 10
202	202	the manufacturing, research and development, and quality-assurance activity to the value of the 11
203	203	machinery and equipment for purposes of taxation, and the portion of the value used for 12
204	204	manufacturing, research and development, and quality assurance is exempt from taxation. The 13
205	205	burden of demonstrating this percentage usage of machinery and equipment for manufacturing and 14
206	206	for research and development and/or quality assurance of its manufactured products rests with the 15
207	207	manufacturer; and 16
208	208	(iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was 17
209	209	purchased after July 1, 1997; provided that the city or town council of the city or town in which the 18
210	210	machinery and equipment is located adopts an ordinance exempting the machinery and equipment 19
211	211	from taxation. For purposes of this subsection, city councils and town councils of any municipality 20
212	212	may, by ordinance, wholly or partially exempt from taxation the machinery and equipment 21
213	213	discussed in this subsection for the period of time established in the ordinance and may, by 22
214	214	ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any 23
215	215	exemption permitted under this section; provided, that the ordinance does not apply to any 24
216	216	machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates 25
217	217	from a city or town in this state to another city or town in the state; 26
218	218	(23) Precious metal bullion, meaning any elementary metal that has been put through a 27
219	219	process of melting or refining, and that is in a state or condition that its value depends upon its 28
220	220	content and not its form. The term does not include fabricated precious metal that has been 29
221	221	processed or manufactured for some one or more specific and customary industrial, professional, 30
222	222	or artistic uses; 31
223	223	(24) Hydroelectric power-generation equipment, which includes, but is not limited to, 32
224	224	turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, 33
225	225	protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The 34
226	226
227	227
228	228	LC001891 - Page 7 of 14
229	229	hydroelectric power-generation equipment must have been purchased after July 1, 1979, and 1
230	230	acquired or used by a person or corporation who or that owns or leases a dam and utilizes the 2
231	231	equipment to generate hydroelectric power; 3
232	232	(25) Subject to authorization by formal action of the council of any city or town, any real 4
233	233	or personal property owned by, held in trust for, or leased to an organization incorporated under 5
234	234	chapter 6 of title 7, as amended, or an organization meeting the definition of “charitable trust” set 6
235	235	out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of 7
236	236	another state or the District of Columbia, the purpose of which is the conserving of open space, as 8
237	237	that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively 9
238	238	for the purposes of the organization; 10
239	239	(26) Tangible personal property, the primary function of which is the recycling, reuse, or 11
240	240	recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, 12
241	241	or the treatment of “hazardous wastes,” as defined in § 23-19.1-4, where the “hazardous wastes” 13
242	242	are generated primarily by the same taxpayer and where the personal property is located at, in, or 14
243	243	adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order 15
244	244	from the director of the department of environmental management certifying that the tangible 16
245	245	personal property has this function, which order effects a conclusive presumption that the tangible 17
246	246	personal property qualifies for the exemption under this subdivision. If any information relating to 18
247	247	secret processes or methods of manufacture, production, or treatment is disclosed to the department 19
248	248	of environmental management only to procure an order, and is a “trade secret” as defined in § 28-20
249	249	21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is 21
250	250	otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23; 22
251	251	(27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has 23
252	252	been paid; 24
253	253	(28) Real and personal property of the Providence Performing Arts Center, a non-business 25
254	254	corporation as of December 31, 1986; 26
255	255	(29) Tangible personal property owned by, and used exclusively for the purposes of, any 27
256	256	religious organization located in the city of Cranston; 28
257	257	(30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit 29
258	258	corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability 30
259	259	company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA 31
260	260	Building; 32
261	261	(31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-33
262	262	for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited 34
263	263
264	264
265	265	LC001891 - Page 8 of 14
266	266	liability company that is formed in connection with, or to facilitate the acquisition of, the properties 1
267	267	designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, 2
268	268	Rhode Island; 3
269	269	(32) The buildings, personal property, and land upon which the buildings stand, located on 4
270	270	Pomham Island, East Providence, currently identified as Assessor’s Map 211, Block 01, Parcel 5
271	271	001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and 6
272	272	is located approximately eight hundred sixty feet (860′), more or less, from the shore, and limited 7
273	273	exclusively to these said buildings, personal estate and land, provided that said property is owned 8
274	274	by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used 9
275	275	exclusively for a lighthouse; 10
276	276	(33) The Stadium Theatre Performing Arts Centre building located in Monument Square, 11
277	277	Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by 12
278	278	the Stadium Theatre Foundation, a Rhode Island nonprofit corporation; 13
279	279	(34) Real and tangible personal property of St. Mary Academy — Bay View, located in 14
280	280	East Providence, Rhode Island; 15
281	281	(35) Real and personal property of East Bay Community Action Program and its 16
282	282	predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation 17
283	283	under § 501(c)(3) of the United States Internal Revenue Code; 18
284	284	(36) Real and personal property located within the city of East Providence of the Columbus 19
285	285	Club of East Providence, a Rhode Island charitable nonprofit corporation; 20
286	286	(37) Real and personal property located within the city of East Providence of the Columbus 21
287	287	Club of Barrington, a Rhode Island charitable nonprofit corporation; 22
288	288	(38) Real and personal property located within the city of East Providence of Lodge 2337 23
289	289	BPO Elks, a Rhode Island nonprofit corporation; 24
290	290	(39) Real and personal property located within the city of East Providence of the St. 25
291	291	Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation; 26
292	292	(40) Real and personal property located within the city of East Providence of the Trustees 27
293	293	of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island 28
294	294	nonprofit corporation; 29
295	295	(41) Real and personal property located on the first floor of 90 Leonard Avenue within the 30
296	296	city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation; 31
297	297	(42) Real and personal property located within the city of East Providence of the Cape 32
298	298	Verdean Museum Exhibit, a Rhode Island nonprofit corporation; 33
299	299	(43) The real and personal property owned by a qualified 501(c)(3) organization that is 34
300	300
301	301
302	302	LC001891 - Page 9 of 14
303	303	affiliated and in good standing with a national, congressionally chartered organization and thereby 1
304	304	adheres to that organization’s standards and provides activities designed for recreational, 2
305	305	educational, and character building purposes for children from ages six (6) years to seventeen (17) 3
306	306	years; 4
307	307	(44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music 5
308	308	School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) 6
309	309	of the United States Internal Revenue Code; 7
310	310	(45) The real and personal property located within the town of West Warwick at 211 8
311	311	Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven 9
312	312	hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East 10
313	313	Greenwich, a Rhode Island nonprofit corporation; 11
314	314	(46) Real and personal property of the Comprehensive Community Action Program, a 12
315	315	qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code; 13
316	316	(47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of 14
317	317	the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation; 15
318	318	(48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and 16
319	319	associated equipment used therewith in service after December 31, 2015; 17
320	320	(49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer, 18
321	321	as defined in subsection (a) of this section, shall be exempt from taxation in accordance with 19
322	322	subsection (a) of this section; 20
323	323	(50) Real and personal property located at 415 Tower Hill Road within the town of North 21
324	324	Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 22
325	325	501(c)(3) of the United States Internal Revenue Code; 23
326	326	(51) As an effort to promote business growth, tangible business or personal property, in 24
327	327	whole or in part, within the town of Charlestown’s community limits, subject to authorization by 25
328	328	formal action of the town council of the town of Charlestown; 26
329	329	(52) All real and personal property located at 1300 Frenchtown Road, within the town of 27
330	330	East Greenwich, identified as assessor’s map 027, plat 019, lot 071, and known as the New England 28
331	331	Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the 29
332	332	United States Internal Revenue Code; 30
333	333	(53) Real and tangible personal property of Mount Saint Charles Academy located within 31
334	334	the city of Woonsocket, specifically identified as the following assessor’s plats and lots: Logee 32
335	335	Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; 33
336	336	Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47; 34
337	337
338	338
339	339	LC001891 - Page 10 of 14
340	340	(54) Real and tangible personal property of Steere House, a Rhode Island nonprofit 1
341	341	corporation, located in Providence, Rhode Island; 2
342	342	(55) Real and personal property located within the town of West Warwick of Tides Family 3
343	343	Services, Inc., a Rhode Island nonprofit corporation; 4
344	344	(56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit 5
345	345	corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444; 6
346	346	(57) Real and personal property located within the town of Middletown of Lucy’s Hearth, 7
347	347	a Rhode Island nonprofit corporation; 8
348	348	(58) Real and tangible personal property of Habitat for Humanity of Rhode Island—9
349	349	Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode 10
350	350	Island; 11
351	351	(59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit 12
352	352	corporation, located in the town of West Warwick at 1249 Main Street; 13
353	353	(60) Real and personal property located at 321 Main Street, within the town of South 14
354	354	Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 15
355	355	501(c)(3) of the United States Internal Revenue Code; 16
356	356	(61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 17
357	357	501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city 18
358	358	council of Pawtucket may from time to time determine; 19
359	359	(62) Real and personal property of North Kingstown, Exeter Animal Protection League, 20
360	360	Inc., dba “Pet Refuge,” 500 Stony Lane, a Rhode Island nonprofit corporation, located in North 21
361	361	Kingstown, Rhode Island; 22
362	362	(63) Real and personal property located within the city of East Providence of Foster 23
363	363	Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable 24
364	364	nonprofit corporation; 25
365	365	(64) Real and personal property located at 54 Kelly Avenue within the town of East 26
366	366	Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit 27
367	367	corporation; 28
368	368	(65) Real and tangible personal property of Providence Country Day School, a Rhode 29
369	369	Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 30
370	370	406, block 6, lot 6, and plat 506, block 1, lot 8; 31
371	371	(66) As an effort to promote business growth, tangible business or personal property, in 32
372	372	whole or in part, within the town of Bristol’s community limits, subject to authorization by formal 33
373	373	action of the town council of the town of Bristol; 34
374	374
375	375
376	376	LC001891 - Page 11 of 14
377	377	(67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode 1
378	378	Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city 2
379	379	of East Providence; 3
380	380	(68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt 4
381	381	corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North 5
382	382	Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 6
383	383	108, lot 83; 7
384	384	(69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La 8
385	385	Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode 9
386	386	Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor 10
387	387	for the city of Providence comprising approximately 26.08 acres of land along with all buildings 11
388	388	and improvements that have been or may be made; 12
389	389	(70) Real and tangible personal property of The Providence Community Health Centers, 13
390	390	Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island; 14
391	391	(71) In the city of Central Falls and the city of Pawtucket, real property and tangible 15
392	392	personal property located on or in the premise acquired or leased by a railroad entity and for the 16
393	393	purpose of providing boarding and disembarking of railroad passengers and the supporting 17
394	394	passenger railroad operations and services. For the purpose of this section, a railroad entity shall be 18
395	395	any incorporated entity that has been duly authorized by the Rhode Island public utilities 19
396	396	commission to provide passenger railroad services; 20
397	397	(72) Real and tangible personal property of the American Legion Riverside Post Holding 21
398	398	Company, d/b/a American Legion Post 10, a Rhode Island nonprofit corporation, located at 830 22
399	399	Willet Avenue, within the city of East Providence on Map 513, Block 27, Parcel 001.00 as long as 23
400	400	said property is owned by American Legion Post 10; 24
401	401	(73) Real and tangible personal property of the Holy Rosary Band Society, a Rhode Island 25
402	402	nonprofit corporation, located at 328 Taunton Avenue, within the city of East Providence on Map 26
403	403	306, Block 01, Parcel 012.00; 27
404	404	(74) Real and tangible personal property of Foster Forward, a Rhode Island domestic 28
405	405	nonprofit corporation, located within the city of Pawtucket, at 16 North Bend Street, and further 29
406	406	identified as assessor’s plat 21, lot 312; 30
407	407	(75) Real and tangible personal property of the Old and Ancient Rowers Society of Rhode 31
408	408	Island, a Rhode Island domestic nonprofit corporation, located at 166 Walmsley Lane, within the 32
409	409	town of North Kingstown on Plat 004/Lot 019; 33
410	410	(76) Real and tangible personal property of the Rhode Island Public Health Foundation, a 34
411	411
412	412
413	413	LC001891 - Page 12 of 14
414	414	domestic nonprofit corporation or any other entity formed by the Rhode Island Public Health 1
415	415	Foundation in connection with, or to facilitate the acquisition of, one property to be owned by the 2
416	416	Rhode Island Public Health Foundation or such entity, located in the city of Providence; 3
417	417	(77) Real and tangible personal property of the Manissean Tribal Council, a Rhode Island 4
418	418	nonprofit corporation, located in the town of New Shoreham, Rhode Island; 5
419	419	(78) Real and tangible personal property of Sophia Academy located at 582 Elmwood 6
420	420	Avenue, the San Miguel Education Center located at 525 Branch Avenue, and the Community 7
421	421	Preparatory School, Inc. located at 135 Prairie Avenue, all of which are domestic nonprofit 8
422	422	corporations, and all of which are located within the city of Providence; 9
423	423	(79) Real and tangible personal property of Cape Verdean Museum Exhibit, a Rhode Island 10
424	424	domestic nonprofit corporation, located at 617 Prospect Street, within the city of Pawtucket on 11
425	425	Assessors’ Plat 37, Lot 434; 12
426	426	(80) Real and tangible personal property of Sojourner House, a Rhode Island nonprofit 13
427	427	corporation, located in the city of Providence, at 386 Smith Street, further identified as Assessor’s 14
428	428	Plat 67, Lot 46, and 1570 Westminster Street, further identified as Assessor’s Plat 35, Lot 200; 15
429	429	(81) Real and tangible personal property of the Little Flower Home, a Rhode Island 16
430	430	domestic nonprofit corporation, located at 304 Hooper Street, within the Town of Tiverton on Map 17
431	431	102, Lot 196; provided that, the organization remains a federal 501(c)(3) tax-exempt corporation 18
432	432	and a domestic nonprofit charitable corporation; 19
433	433	(82) Real and tangible personal property of the Brain Injury Association of Rhode Island, 20
434	434	Inc., a nonprofit corporation, located at 1017 Waterman Avenue within the city of East Providence 21
435	435	on tax assessor’s map 607, Block 11, Parcel 4; 22
436	436	(83) Real and tangible personal property of the Johnnycake Center Realty Corporation, a 23
437	437	Rhode Island nonprofit corporation, located in the town of South Kingstown, and further identified 24
438	438	as 12 Green Street, Assessor’s Map 49-1, Lot 148, 44 Kersey Road, further identified as Assessor’s 25
439	439	Map 49-1, Lot 136, 54 Kersey Road, further identified as Assessor’s Map 49-1, Lot 137, and 1004 26
440	440	Kingstown Road, further identified as Assessor’s Map 49-4, Lot 124; 27
441	441	(84) Real and tangible personal property of the Little Compton Game Club, a Rhode Island 28
442	442	domestic nonprofit corporation, located at 83 John Dyer Road and 88 John Dyer Road, within the 29
443	443	town of Little Compton on Assessor’s Plat 44 Lots 4 and 5; 30
444	444	(85) Real and tangible personal property of Wildlife Rehabilitators Association of Rhode 31
445	445	Island (Wildlife Clinic of Rhode Island), a Rhode Island domestic nonprofit corporation, located at 32
446	446	2865 Tower Hill Road, within the town of North Kingstown on Assessor’s Map Plat 5, Lot 1; 33
447	447	(86) Non-commercial real and tangible personal property of Southside Community Land 34
448	448
449	449
450	450	LC001891 - Page 13 of 14
451	451	Trust, a Rhode Island domestic nonprofit corporation, located in the city of Providence, at 404 1
452	452	Broad Street, further identified as Assessor's Plat 23, Lot 753; and 2
453	453	(87) Tangible personal property of Northwest Community Health Care d/b/a WellOne 3
454	454	Primary Medical and Dental Care, a Rhode Island domestic nonprofit corporation, located in the 4
455	455	town of North Scituate at 35 Village Plaza Way, and further identified as Plat 38, Lot 72. 5
456	456	(b) Except as provided below, when a city or town taxes a for-profit hospital facility, the 6
457	457	value of its real property shall be the value determined by the most recent full revaluation or 7
458	458	statistical property update performed by the city or town; provided, however, in the year a nonprofit 8
459	459	hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit 9
460	460	hospital facility is initially established, the value of the real property and personal property of the 10
461	461	for-profit hospital facility shall be determined by a valuation performed by the assessor for the 11
462	462	purpose of determining an initial assessed value of real and personal property, not previously taxed 12
463	463	by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right 13
464	464	of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with 14
465	465	a direct appeal from an adverse decision to the Rhode Island superior court business calendar. 15
466	466	A “for-profit hospital facility” includes all real and personal property affiliated with any 16
467	467	hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. 17
468	468	Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit 18
469	469	hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to 19
470	470	stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise 20
471	471	becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in 21
472	472	that year only the amount levied by the city or town and/or the amount payable under the 22
473	473	stabilization agreement for that year related to the for-profit hospital facility shall not be counted 23
474	474	towards determining the maximum tax levy permitted under § 44-5-2. 24
475	475	(c) Notwithstanding any other provision of law to the contrary, in an effort to provide relief 25
476	476	for businesses, including small businesses, and to promote economic development, a city, town, or 26
477	477	fire district may establish an exemption for tangible personal property within its geographic limits 27
478	478	by formal action of the appropriate governing body within the city, town, or fire district, which 28
479	479	exemptions shall be uniformly applied and in compliance with local tax classification requirements. 29
480	480	Exemptions established pursuant to this subsection shall conform to the requirements of § 44-5-30
481	481	12.2. 31
482	482	SECTION 2. This act shall take effect upon passage. 32
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484	484	LC001891
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486	486
487	487
488	488	LC001891 - Page 14 of 14
489	489	EXPLANATION
490	490	BY THE LEGISLATIVE COUNCIL
491	491	OF
492	492	A N A C T
493	493	RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
494	494	***
495	495	This act would remove state-owned property from property exempt from local property 1
496	496	taxes. 2
497	497	This act would take effect upon passage. 3
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499	499	LC001891
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