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| 4 | 4 | | |
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| 5 | 5 | | 2025 -- S 0438 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC001805 |
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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: Senators Raptakis, Felag, Sosnowski, E Morgan, Murray, de la Cruz, |
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| 17 | 17 | | Thompson, Bissaillon, Britto, and McKenney |
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| 18 | 18 | | Date Introduced: February 26, 2025 |
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| 19 | 19 | | Referred To: Senate Finance |
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| 20 | 20 | | |
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| 21 | 21 | | |
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| 22 | 22 | | It is enacted by the General Assembly as follows: |
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| 23 | 23 | | SECTION 1. Section 44-3-4 of the General Laws in Chapter 44-3 entitled "Property 1 |
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| 24 | 24 | | Subject to Taxation" is hereby amended to read as follows: 2 |
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| 25 | 25 | | 44-3-4. Veterans’ exemptions. 3 |
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| 26 | 26 | | (a)(1) The property of each person who served in the military, national guard, or naval 4 |
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| 27 | 27 | | service of the United States in the war of the rebellion, the Spanish-American war, the insurrection 5 |
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| 28 | 28 | | in the Philippines, the China-relief expedition, or World War I, and the property of each person 6 |
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| 29 | 29 | | who served in the military, national guard, or naval service of the United States in World War II at 7 |
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| 30 | 30 | | any time during the period beginning December 7, 1941, and ending on December 31, 1946, and 8 |
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| 31 | 31 | | members who served in uniform during the Cold War between 1947 through 1991, including those 9 |
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| 32 | 32 | | members who did not serve in a declared war or conflict and the property of each person who 10 |
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| 33 | 33 | | served in the military, national guard, or naval services of the United States in the Korean conflict 11 |
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| 34 | 34 | | at any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the 12 |
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| 35 | 35 | | Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7, 13 |
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| 36 | 36 | | 1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf 14 |
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| 37 | 37 | | conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during 15 |
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| 38 | 38 | | the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war 16 |
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| 39 | 39 | | and who was honorably discharged from the service, or who was discharged under conditions other 17 |
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| 40 | 40 | | than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried 18 |
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| 41 | 41 | | widow or widower of that person, is exempted from taxation to the amount of one thousand dollars 19 |
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| 42 | 42 | | |
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| 43 | 43 | | |
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| 44 | 44 | | LC001805 - Page 2 of 10 |
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| 45 | 45 | | ($1,000), except in: 1 |
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| 46 | 46 | | (i) Burrillville, where the exemption is four thousand dollars ($4,000); 2 |
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| 47 | 47 | | (ii) Cumberland, where the town council may, by ordinance, provide for an exemption of 3 |
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| 48 | 48 | | a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772); 4 |
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| 49 | 49 | | (iii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); 5 |
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| 50 | 50 | | (iv) Jamestown, where the town council may, by ordinance, provide for a tax credit or 6 |
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| 51 | 51 | | exemption to any veteran of the United States armed services regardless of their qualified service 7 |
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| 52 | 52 | | dates, who was honorably discharged or who was discharged under conditions other than 8 |
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| 53 | 53 | | dishonorable; 9 |
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| 54 | 54 | | (v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and 10 |
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| 55 | 55 | | where the town council may also provide for a real estate tax exemption not exceeding ten thousand 11 |
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| 56 | 56 | | dollars ($10,000) for those honorably discharged active duty veterans who served in Operation 12 |
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| 57 | 57 | | Desert Storm; 13 |
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| 58 | 58 | | (vi) Newport, where the exemption is four thousand dollars ($4,000); 14 |
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| 59 | 59 | | (vii) New Shoreham, where the town council may, by ordinance, provide for an exemption 15 |
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| 60 | 60 | | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 16 |
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| 61 | 61 | | (viii) North Kingstown, where the exemption is ten thousand dollars ($10,000); 17 |
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| 62 | 62 | | (ix) North Providence, where the town council may, by ordinance, provide for an 18 |
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| 63 | 63 | | exemption of a maximum of five thousand dollars ($5,000); 19 |
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| 64 | 64 | | (x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten 20 |
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| 65 | 65 | | thousand dollars ($10,000); 21 |
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| 66 | 66 | | (x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four 22 |
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| 67 | 67 | | thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by 23 |
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| 68 | 68 | | ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000); 24 |
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| 69 | 69 | | (xi) Warren, where the exemption shall not exceed five thousand five hundred dollars 25 |
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| 70 | 70 | | ($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real 26 |
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| 71 | 71 | | property; 27 |
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| 72 | 72 | | (xii) Westerly, where the town council may, by ordinance, provide an exemption of the 28 |
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| 73 | 73 | | total value of the veterans’ real and personal property to a maximum of forty thousand five hundred 29 |
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| 74 | 74 | | dollars ($40,500); 30 |
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| 75 | 75 | | (xiii) Barrington, where the town council may, by ordinance, provide for an exemption of 31 |
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| 76 | 76 | | six thousand dollars ($6,000) for real property; 32 |
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| 77 | 77 | | (xiv) Exeter, where the exemption is five thousand dollars ($5,000); 33 |
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| 78 | 78 | | (xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000); 34 |
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| 79 | 79 | | |
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| 80 | 80 | | |
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| 81 | 81 | | LC001805 - Page 3 of 10 |
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| 82 | 82 | | (xvi) West Warwick, where the city council may, by ordinance, provide for an exemption 1 |
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| 83 | 83 | | of up to thirty thousand dollars ($30,000); 2 |
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| 84 | 84 | | (xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a 3 |
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| 85 | 85 | | maximum of four thousand dollars ($4,000); 4 |
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| 86 | 86 | | (xviii) [As added by P.L. 2016, ch. 238, § 1].Charlestown, where the town council may, 5 |
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| 87 | 87 | | by ordinance, provide for an additional exemption to any veteran of the United States armed 6 |
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| 88 | 88 | | services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to 7 |
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| 89 | 89 | | the unmarried widow or widower of that person who is not currently receiving this statutory 8 |
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| 90 | 90 | | exemption; 9 |
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| 91 | 91 | | (xix) [As added by P.L. 2016, ch. 268, § 1].Charlestown, where the town council may, by 10 |
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| 92 | 92 | | ordinance, provide for an additional tax credit to any veteran of the United States armed services, 11 |
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| 93 | 93 | | regardless of the veteran’s qualified service dates, who was honorably discharged, or to the 12 |
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| 94 | 94 | | unmarried widow or widower of that person who is not currently receiving this statutory exemption; 13 |
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| 95 | 95 | | (xx) Narragansett, where the town council may, by ordinance, provide for an exemption 14 |
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| 96 | 96 | | of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or 15 |
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| 97 | 97 | | twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; 16 |
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| 98 | 98 | | (xxi) Tiverton, where the town council may provide, by ordinance as may be amended from 17 |
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| 99 | 99 | | time to time, a tax credit of two hundred dollars ($200) or greater; and 18 |
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| 100 | 100 | | (xxii) North Smithfield, where the town council may provide, by ordinance, as may be 19 |
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| 101 | 101 | | amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350) 20 |
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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 21 |
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| 103 | 103 | | reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any 22 |
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| 104 | 104 | | veteran as defined in subsection (a)(1) of this section. 23 |
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| 105 | 105 | | (2) The exemption is applied to the property in the municipality where the person resides, 24 |
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| 106 | 106 | | and if there is not sufficient property to exhaust the exemption, the person may claim the balance 25 |
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| 107 | 107 | | in any other city or town where the person may own property; provided, that the exemption is not 26 |
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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 27 |
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| 109 | 109 | | to the exemption has presented to the assessors, on or before the last day on which sworn statements 28 |
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| 110 | 110 | | may be filed with the assessors for the year for which exemption is claimed, evidence that he or 29 |
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| 111 | 111 | | she is entitled, which evidence shall stand so long as his or her legal residence remains unchanged; 30 |
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| 112 | 112 | | provided, however, that in the town of South Kingstown, the person entitled to the exemption shall 31 |
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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 32 |
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| 114 | 114 | | he or she is entitled to the exemption; and, provided, further, that the exemption provided for in 33 |
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| 115 | 115 | | this subdivision to the extent that it applies in any city or town, shall be applied in full to the total 34 |
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| 116 | 116 | | |
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| 117 | 117 | | |
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| 118 | 118 | | LC001805 - Page 4 of 10 |
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| 119 | 119 | | value of the person’s real and tangible personal property located in the city or town; and, provided, 1 |
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| 120 | 120 | | that there is an additional exemption from taxation in the amount of one thousand dollars ($1,000), 2 |
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| 121 | 121 | | except in: 3 |
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| 122 | 122 | | (i) Central Falls, where the city council may, by ordinance, provide for an exemption of a 4 |
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| 123 | 123 | | maximum of seven thousand five hundred dollars ($7,500); 5 |
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| 124 | 124 | | (ii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); 6 |
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| 125 | 125 | | (iii) Cumberland, where the town council may, by ordinance, provide for an exemption of 7 |
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| 126 | 126 | | a maximum of twenty-two thousand five hundred dollars ($22,500); 8 |
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| 127 | 127 | | (iv) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); 9 |
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| 128 | 128 | | (v) Newport, where the exemption is four thousand dollars ($4,000); 10 |
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| 129 | 129 | | (vi) New Shoreham, where the town council may, by ordinance, provide for an exemption 11 |
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| 130 | 130 | | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 12 |
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| 131 | 131 | | (vii) New Shoreham, where the town council may, by ordinance, provide for an exemption 13 |
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| 132 | 132 | | of a maximum of five thousand dollars ($5,000); 14 |
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| 133 | 133 | | (viii) Smithfield, where the exemption is four thousand dollars ($4,000); 15 |
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| 134 | 134 | | (ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000); 16 |
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| 135 | 135 | | (x) Barrington, where the town council may, by ordinance, provide for an exemption of 17 |
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| 136 | 136 | | six thousand dollars ($6,000) for real property; of the property of every honorably discharged 18 |
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| 137 | 137 | | veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the 19 |
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| 138 | 138 | | Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any 20 |
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| 139 | 139 | | time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or 21 |
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| 140 | 140 | | undeclared war who is determined by the Veterans Administration of the United States of America 22 |
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| 141 | 141 | | to be totally disabled through service-connected disability and who presents to the assessors a 23 |
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| 142 | 142 | | certificate from the veterans administration that the person is totally disabled, which certificate 24 |
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| 143 | 143 | | remains effectual so long as the total disability continues; 25 |
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| 144 | 144 | | (xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit 26 |
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| 145 | 145 | | reduction to replace the tax assessment exemption, as so stated in all sections herein; and 27 |
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| 146 | 146 | | (xii) Jamestown, where the town council may, by ordinance, provide for an exemption to 28 |
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| 147 | 147 | | any veteran of the United States armed services regardless of their qualified service dates, who was 29 |
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| 148 | 148 | | honorably discharged or who was discharged under conditions other than dishonorable, or to the 30 |
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| 149 | 149 | | unmarried widow or widower of that person who is not currently receiving this statutory exemption. 31 |
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| 150 | 150 | | (3) Provided, that: 32 |
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| 151 | 151 | | (i) Burrillville may exempt real property of the totally disabled persons in the amount of 33 |
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| 152 | 152 | | six thousand dollars ($6,000); 34 |
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| 153 | 153 | | |
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| 154 | 154 | | |
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| 155 | 155 | | LC001805 - Page 5 of 10 |
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| 156 | 156 | | (ii) Cumberland town council may, by ordinance, provide for an exemption of a maximum 1 |
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| 157 | 157 | | of twenty-two thousand five hundred dollars ($22,500); 2 |
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| 158 | 158 | | (iii) Little Compton may, by ordinance, exempt real property of each of the totally disabled 3 |
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| 159 | 159 | | persons in the amount of six thousand dollars ($6,000); 4 |
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| 160 | 160 | | (iv) Middletown may exempt the real property of each of the totally disabled persons in the 5 |
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| 161 | 161 | | amount of five thousand dollars ($5,000); 6 |
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| 162 | 162 | | (v) New Shoreham town council may, by ordinance, provide for an exemption of a 7 |
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| 163 | 163 | | maximum of thirty-six thousand four hundred fifty dollars ($36,450); 8 |
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| 164 | 164 | | (vi) North Providence town council may, by ordinance, provide for an exemption of a 9 |
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| 165 | 165 | | maximum of five thousand dollars ($5,000); 10 |
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| 166 | 166 | | (vii) The Tiverton town council may, by ordinance which may be amended from time to 11 |
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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 12 |
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| 168 | 168 | | the totally disabled persons; 13 |
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| 169 | 169 | | (viii) West Warwick town council may exempt the real property of each of the totally 14 |
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| 170 | 170 | | disabled persons in an amount of two hundred dollars ($200); 15 |
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| 171 | 171 | | (ix) Westerly town council may, by ordinance, provide for an exemption on the total value 16 |
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| 172 | 172 | | of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500); 17 |
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| 173 | 173 | | and 18 |
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| 174 | 174 | | (x) Jamestown, where the town council may, by ordinance, provide for an additional tax 19 |
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| 175 | 175 | | credit or exemption on real and personal property to any veteran of the United States armed services 20 |
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| 176 | 176 | | regardless of their qualified service dates, who is considered one hundred percent (100%) totally 21 |
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| 177 | 177 | | disabled through a service connected disability and who was honorably discharged or who was 22 |
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| 178 | 178 | | discharged under conditions other than dishonorable, or to the unmarried widow or widower of that 23 |
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| 179 | 179 | | person who is not currently receiving this statutory exemption. 24 |
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| 180 | 180 | | (4) There is an additional exemption from taxation in the town of: 25 |
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| 181 | 181 | | Warren, where its town council may, by ordinance, provide for an exemption not exceeding 26 |
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| 182 | 182 | | eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged 27 |
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| 183 | 183 | | veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian 28 |
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| 184 | 184 | | Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time 29 |
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| 185 | 185 | | during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or 30 |
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| 186 | 186 | | undeclared war who is determined by the Veterans’ Administration of the United States of America 31 |
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| 187 | 187 | | to be partially disabled through a service-connected disability and who presents to the assessors a 32 |
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| 188 | 188 | | certificate that he or she is partially disabled, which certificate remains effectual so long as the 33 |
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| 189 | 189 | | partial disability continues. Provided, however, that the Barrington town council may exempt real 34 |
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| 190 | 190 | | |
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| 191 | 191 | | |
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| 192 | 192 | | LC001805 - Page 6 of 10 |
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| 193 | 193 | | property of each of the above named persons in the amount of three thousand dollars ($3,000); 1 |
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| 194 | 194 | | Warwick city council may, by ordinance, exempt real property of each of the above-named persons 2 |
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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 3 |
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| 196 | 196 | | time of the Persian Gulf conflict, whether or not the person served in the geographical location of 4 |
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| 197 | 197 | | the conflict, in the amount of four thousand dollars ($4,000). 5 |
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| 198 | 198 | | (5) Lincoln. There is an additional exemption from taxation in the town of Lincoln for the 6 |
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| 199 | 199 | | property of each person who actually served in the military or naval service of the United States in 7 |
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| 200 | 200 | | the Persian Gulf conflict and who was honorably discharged from the service, or who was 8 |
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| 201 | 201 | | discharged under conditions other than dishonorable, or who, if not discharged, served honorably, 9 |
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| 202 | 202 | | or of the unmarried widow or widower of that person. The exemption shall be determined by the 10 |
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| 203 | 203 | | town council in an amount not to exceed ten thousand dollars ($10,000). 11 |
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| 204 | 204 | | (b) In addition to the exemption provided in subsection (a) of this section, there is a ten-12 |
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| 205 | 205 | | thousand dollar ($10,000) a city or town council may, by ordinance, provide for a full property 13 |
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| 206 | 206 | | exemption from local taxation on real property for any veteran and the unmarried widow or 14 |
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| 207 | 207 | | widower of a deceased veteran of the military or naval service of the United States who is 15 |
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| 208 | 208 | | determined, under applicable federal law by the Veterans Administration of the United States, to 16 |
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| 209 | 209 | | be totally disabled through service-connected disability and who, by reason of the disability, has 17 |
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| 210 | 210 | | received assistance in acquiring “specially adapted housing” under laws administered by the 18 |
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| 211 | 211 | | veterans’ administration; provided, that the real estate is occupied as his or her domicile by the 19 |
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| 212 | 212 | | person; and, provided, that if the property is designed for occupancy by more than one family, then 20 |
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| 213 | 213 | | only that value of so much of the house as is occupied by the person as his or her domicile is 21 |
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| 214 | 214 | | exempted; and, provided, that satisfactory evidence of receipt of the assistance is furnished to the 22 |
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| 215 | 215 | | assessors except in:. 23 |
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| 216 | 216 | | (1) Cranston, where the exemption shall not exceed thirty thousand dollars ($30,000); 24 |
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| 217 | 217 | | (2) Cumberland, where the town council may provide for an exemption not to exceed seven 25 |
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| 218 | 218 | | thousand five hundred dollars ($7,500); 26 |
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| 219 | 219 | | (3) Newport, where the exemption is ten thousand dollars ($10,000) or ten percent (10%) 27 |
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| 220 | 220 | | of assessed valuation, whichever is greater; 28 |
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| 221 | 221 | | (4) New Shoreham, where the town council may, by ordinance, provide for an exemption 29 |
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| 222 | 222 | | of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); 30 |
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| 223 | 223 | | (5) North Providence, where the town council may, by ordinance, provide for an exemption 31 |
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| 224 | 224 | | not to exceed twelve thousand five hundred dollars ($12,500); 32 |
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| 225 | 225 | | (6) Westerly, where the town council may, by ordinance, provide for an exemption of a 33 |
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| 226 | 226 | | maximum of forty thousand five hundred dollars ($40,500); 34 |
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| 227 | 227 | | |
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| 228 | 228 | | |
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| 229 | 229 | | LC001805 - Page 7 of 10 |
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| 230 | 230 | | (7) Lincoln, where the town council may, by ordinance, provide for an exemption of a 1 |
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| 231 | 231 | | maximum of fifteen thousand dollars ($15,000); 2 |
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| 232 | 232 | | (8) Narragansett, where the town council may, by ordinance, provide for an exemption of 3 |
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| 233 | 233 | | a maximum of fifty thousand dollars ($50,000); 4 |
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| 234 | 234 | | (9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two 5 |
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| 235 | 235 | | hundred dollars ($200) or greater, as may be amended from time to time; 6 |
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| 236 | 236 | | (10) Jamestown, where the town council may, by ordinance, provide for a tax credit; and 7 |
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| 237 | 237 | | (11) North Smithfield, where the town council may, by ordinance, as may be amended from 8 |
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| 238 | 238 | | time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or 9 |
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| 239 | 239 | | greater. 10 |
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| 240 | 240 | | (c) In addition to the previously provided exemptions, any veteran of the military or naval 11 |
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| 241 | 241 | | service of the United States who is determined, under applicable federal law by the Veterans’ 12 |
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| 242 | 242 | | Administration of the United States to be totally disabled through service-connected disability may, 13 |
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| 243 | 243 | | by ordinance, passed in the city or town where the veteran’s property is assessed, receive a ten 14 |
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| 244 | 244 | | thousand dollar ($10,000) full property exemption from local taxation on his or her real property; 15 |
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| 245 | 245 | | whether real or personal and if the veteran owns real property may be exempt from taxation by any 16 |
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| 246 | 246 | | fire and/or lighting district; provided, that in the town of: North Kingstown, where the amount of 17 |
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| 247 | 247 | | the exemption shall be eleven thousand dollars ($11,000) commencing with the December 31, 18 |
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| 248 | 248 | | 2002, assessment; and for the town of Westerly, where the amount of the exemption shall be thirty-19 |
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| 249 | 249 | | nine thousand dollars ($39,000) commencing with the December 31, 2005, assessment; and in the 20 |
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| 250 | 250 | | town of Cumberland, where the amount of the exemption shall not exceed forty-seven thousand 21 |
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| 251 | 251 | | five hundred forty-four dollars ($47,544); and the town of Narragansett, where the amount of the 22 |
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| 252 | 252 | | exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real 23 |
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| 253 | 253 | | property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in 24 |
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| 254 | 254 | | the city of Cranston, commencing with the December 31, 2016, assessment, where the exemption 25 |
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| 255 | 255 | | will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried 26 |
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| 256 | 256 | | widow or widower of such veteran, and in the town of Tiverton, where, by ordinance, a tax credit 27 |
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| 257 | 257 | | of two hundred dollars ($200) or greater shall be applied to the qualified veteran’s property 28 |
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| 258 | 258 | | assessment tax bill provided, that the real estate is occupied as the veteran's primary residence; and, 29 |
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| 259 | 259 | | further provided, that if the property is designed for occupancy by more than one family, then only 30 |
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| 260 | 260 | | that value of so much of the house as is occupied by the veteran as their domicile shall be exempted. 31 |
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| 261 | 261 | | (d) In determining whether or not a person is the widow or widower of a veteran for the 32 |
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| 262 | 262 | | purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of the 33 |
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| 263 | 263 | | benefits of the section if the remarriage is void, has been terminated by death, or has been annulled 34 |
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| 264 | 264 | | |
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| 265 | 265 | | |
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| 266 | 266 | | LC001805 - Page 8 of 10 |
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| 267 | 267 | | or dissolved by a court of competent jurisdiction. 1 |
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| 268 | 268 | | (e) In addition to the previously provided exemptions, there may by ordinance passed in 2 |
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| 269 | 269 | | the city or town where the person’s property is assessed, be an additional fifteen thousand dollars 3 |
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| 270 | 270 | | ($15,000) exemption from local taxation on real and personal property for any veteran of military 4 |
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| 271 | 271 | | or naval service of the United States or the unmarried widow or widower of person who has been 5 |
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| 272 | 272 | | or shall be classified as, or determined to be, a prisoner of war by the Veterans’ Administration of 6 |
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| 273 | 273 | | the United States, except in: 7 |
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| 274 | 274 | | (1) Westerly, where the town council may, by ordinance, provide for an exemption of a 8 |
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| 275 | 275 | | maximum of sixty-eight thousand dollars ($68,000); 9 |
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| 276 | 276 | | (2) Cumberland, where the town council may by ordinance provide for an exemption of a 10 |
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| 277 | 277 | | maximum of forty-seven thousand five hundred forty-four dollars ($47,544); 11 |
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| 278 | 278 | | (3) Narragansett, where the town council may, by ordinance, provide for an exemption of 12 |
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| 279 | 279 | | a maximum of forty thousand dollars ($40,000); 13 |
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| 280 | 280 | | (4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six 14 |
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| 281 | 281 | | hundred dollars ($600) or greater; 15 |
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| 282 | 282 | | (5) Jamestown, where the town council may, by ordinance, provide for an exemption 16 |
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| 283 | 283 | | greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent 17 |
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| 284 | 284 | | relief or benefit; and 18 |
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| 285 | 285 | | (6) North Smithfield, where the town council may, by ordinance, as may be amended from 19 |
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| 286 | 286 | | time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or 20 |
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| 287 | 287 | | greater. 21 |
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| 288 | 288 | | (f) Cities and towns granting exemptions under this section shall use the eligibility dates 22 |
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| 289 | 289 | | specified in this section. 23 |
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| 290 | 290 | | (g) The several cities and towns not previously authorized to provide an exemption for 24 |
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| 291 | 291 | | those veterans who actually served in the Persian Gulf conflict may provide that exemption in the 25 |
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| 292 | 292 | | amount authorized in this section for veterans of other recognized conflicts. 26 |
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| 293 | 293 | | (h) Bristol, where the town council of Bristol may, by ordinance, provide for an exemption 27 |
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| 294 | 294 | | for any veteran and the unmarried widow or widower of a deceased veteran of military or naval 28 |
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| 295 | 295 | | service of the United States who is determined, under applicable federal law by the Veterans’ 29 |
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| 296 | 296 | | Administration of the United States to be partially disabled through service-connected disability. 30 |
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| 297 | 297 | | (i) In addition to the previously provided exemption, any veteran who is discharged from 31 |
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| 298 | 298 | | the military or naval service of the United States under conditions other than dishonorable, or an 32 |
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| 299 | 299 | | officer who is honorably separated from military or naval service, who is determined, under 33 |
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| 300 | 300 | | applicable federal law by the Veterans Administration of the United States to be totally and 34 |
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| 301 | 301 | | |
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| 302 | 302 | | |
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| 303 | 303 | | LC001805 - Page 9 of 10 |
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| 304 | 304 | | permanently disabled through a service-connected disability, who owns a specially adapted 1 |
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| 305 | 305 | | homestead that has been acquired or modified with the assistance of a special adaptive housing 2 |
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| 306 | 306 | | grant from the Veteran’s Administration and that meets Veteran’s Administration and Americans 3 |
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| 307 | 307 | | with disability act guidelines from adaptive housing or that has been acquired or modified using 4 |
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| 308 | 308 | | proceeds from the sale of any previous homestead that was acquired with the assistance of a special 5 |
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| 309 | 309 | | adaptive housing grant from the veteran’s administration, the person or the person’s surviving 6 |
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| 310 | 310 | | spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where 7 |
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| 311 | 311 | | the amount of the above referenced exemption shall be forty-six thousand five hundred dollars 8 |
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| 312 | 312 | | ($46,500). 9 |
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| 313 | 313 | | (j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) 10 |
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| 314 | 314 | | exemption for any person who is an active member of the armed forces of the United States. 11 |
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| 315 | 315 | | (k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants 12 |
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| 316 | 316 | | to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit 13 |
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| 317 | 317 | | in an amount to be determined from time to time by the town council. 14 |
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| 318 | 318 | | (l) Any exemption granted by a municipality pursuant to the provisions of this section, in 15 |
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| 319 | 319 | | addition to other property exempt pursuant to the provisions of subsection (a) of this section, shall 16 |
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| 320 | 320 | | include any life estate in property held by the qualified veteran. 17 |
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| 321 | 321 | | SECTION 2. This act shall take effect upon passage. 18 |
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| 322 | 322 | | ======== |
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| 323 | 323 | | LC001805 |
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| 324 | 324 | | ======== |
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| 325 | 325 | | |
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| 326 | 326 | | |
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| 327 | 327 | | LC001805 - Page 10 of 10 |
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| 328 | 328 | | EXPLANATION |
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| 329 | 329 | | BY THE LEGISLATIVE COUNCIL |
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| 330 | 330 | | OF |
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| 331 | 331 | | A N A C T |
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| 332 | 332 | | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
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| 333 | 333 | | *** |
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| 334 | 334 | | This act would provide a full property tax exemption for a veteran’s real property used as 1 |
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| 335 | 335 | | the veteran's primary residence. 2 |
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| 336 | 336 | | This act would take effect upon passage. 3 |
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| 337 | 337 | | ======== |
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| 338 | 338 | | LC001805 |
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| 339 | 339 | | ======== |
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| 340 | 340 | | |
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