2013 -- S 0086

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LC00484

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2013

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A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

     Introduced By: Senators Walaska, Lynch, and McCaffrey

     Date Introduced: January 22, 2013

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-3-4 of the General Laws in Chapter 44-3 entitled "Property

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Subject to Taxation" is hereby amended to read as follows:

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     44-3-4. Veterans' exemptions. -- (a) (1) The property of each person who served in the

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military or naval service of the United States in the war of the rebellion, the Spanish-American

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war, the insurrection in the Philippines, the China-relief expedition, or World War I, and the

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property of each person who served in the military or naval service of the United States in World

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War II at any time during the period beginning December 7, 1941, and ending on December 31,

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1946, and the property of each person who served in the military or naval services of the United

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States in the Korean conflict at any time during the period beginning June 27, 1950 and ending

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January 31, 1955 or in the Vietnam conflict at any time during the period beginning February 28,

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1961 and ending May 7, 1975 or who actually served in the Grenada or Lebanon conflicts of

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1983-1984, or the Persian Gulf conflict, the Haitian conflict, the Somalian conflict, and the

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Bosnian conflict, at any time during the period beginning August 2, 1990 and ending May 1,

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1994, or in any conflict or undeclared war for which a campaign ribbon or expeditionary medal

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was earned, and who was honorably discharged from the service, or who was discharged under

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conditions other than dishonorable, or who, if not discharged, served honorably, or the property

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of the unmarried widow or widower of that person, is exempted from taxation to the amount of

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one thousand dollars ($1,000), except in:

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      (i) Burrillville , where the exemption is four thousand dollars ($4,000);

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      (ii) Cumberland , where the town council may, by ordinance, provide for an exemption

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of a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772);

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      (iii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);

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      (iv) Jamestown , where the town council may, by ordinance, provide for an exemption

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not exceeding five thousand dollars ($5,000);

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      (v) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000); and

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where the town council may also provide for a real estate tax exemption not exceeding ten

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thousand dollars ($10,000) for those honorably discharged active duty veterans who served in

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Operation Desert Storm.

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      (vi) Newport , where the exemption is four thousand dollars ($4,000);

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      (vii) New Shoreham , where the town council may, by ordinance, provide for an

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exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

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      (viii) North Kingstown , where the exemption is ten thousand dollars ($10,000);

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      (ix) North Providence , where the town council may, by ordinance, provide for an

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exemption of a maximum of five thousand dollars ($5,000);

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      (x) Smithfield , where the exemption is four thousand dollars ($4,000);

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      (xi) Warren , where the exemption shall not exceed five thousand five hundred dollars

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($5,500) on motor vehicles, or nine thousand six hundred dollars ($9,600) on real property.

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      (xii) Westerly , where the town council may, by ordinance, provide an exemption of the

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total value of the veterans' real and personal property to a maximum of forty thousand five

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hundred dollars ($40,500);

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      (xiii) Barrington , where the town council may, by ordinance, provide for an exemption

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of six thousand dollars ($6,000) for real property;

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      (xiv) Exeter , where the exemption is five thousand dollars ($5,000); and

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      (xv) Glocester , where the exemption shall not exceed thirty thousand dollars ($30,000).

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      (xvi) West Warwick , where the exemption shall be equal to one hundred seventy dollars

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($170).;

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     (xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a

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maximum of four thousand dollars ($4,000).

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      (2) The exemption is applied to the property in the municipality where the person resides

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and if there is not sufficient property to exhaust the exemption, the person may claim the balance

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in any other city or town where the person may own property; provided, that the exemption is not

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allowed in favor of any person who is not a legal resident of the state, or unless the person

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entitled to the exemption has presented to the assessors, on or before the last day on which sworn

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statements may be filed with the assessors for the year for which exemption is claimed, evidence

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that he or she is entitled, which evidence shall stand so long as his or her legal residence remains

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unchanged; provided, however, that in the town of South Kingstown, the person entitled to the

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exemption shall present to the assessors, at least five (5) days prior to the certification of the tax

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roll, evidence that he or she is entitled to the exemption; and, provided, further, that the

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exemption provided for in this subdivision to the extent that it applies in any city or town shall be

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applied in full to the total value of the person's real and tangible personal property located in the

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city or town; and, provided, that there is an additional exemption from taxation in the amount of

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one thousand dollars ($1,000), except in:

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      (i) Central Falls , where the city council may, by ordinance, provide for an exemption of

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a maximum of seven thousand five hundred dollars ($7,500);

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      (ii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);

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      (iii) Cumberland , where the town council may, by ordinance, provide for an exemption

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of a maximum of twenty-two thousand five hundred dollars ($22,500);

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      (iv) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000);

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      (v) Newport , where the exemption is four thousand dollars ($4,000);

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      (vi) New Shoreham , where the town council may, by ordinance, provide for an

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exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

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      (vii) North Providence , where the town council may, by ordinance, provide for an

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exemption of a maximum of five thousand dollars ($5,000);

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      (viii) Smithfield , where the exemption is four thousand dollars ($4,000);

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      (ix) Warren , where the exemption shall not exceed eleven thousand dollars ($11,000);

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and

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      (x) Barrington , where the town council may, by ordinance, provide for an exemption of

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six thousand dollars ($6,000) for real property; of the property of every honorably discharged

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veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the

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Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any

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time during the period beginning August 2, 1990 and ending May 1, 1994, or in any conflict or

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undeclared war for which a campaign ribbon or expeditionary medal was earned, who is

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determined by the Veterans Administration of the United States of America to be totally disabled

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through service connected disability and who presents to the assessors a certificate from the

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veterans administration that the person is totally disabled, which certificate remains effectual so

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long as the total disability continues.

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      (3) Provided, that:

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      (i) Burrillville may exempt real property of the totally disabled persons in the amount of

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six thousand dollars ($6,000);

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      (ii) Cumberland town council may, by ordinance, provide for an exemption of a

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maximum of twenty-two thousand five hundred dollars ($22,500);

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      (iii) Little Compton may, by ordinance, exempt real property of each of the totally

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disabled persons in the amount of six thousand dollars ($6,000);

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      (iv) Middletown may exempt the real property of each of the totally disabled persons in

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the amount of five thousand dollars ($5,000);

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      (v) New Shoreham town council may, by ordinance, provide for an exemption of a

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maximum of thirty-six thousand four hundred fifty dollars ($36,450);

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      (vi) North Providence town council may, by ordinance, provide for an exemption of a

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maximum of five thousand dollars ($5,000);

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      (vii) Tiverton town council may, by ordinance, exempt real property of each of the

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totally disabled persons in the amount of five thousand dollars ($5,000), subject to voters'

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approval at the financial town meeting;

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      (viii) West Warwick town council may exempt the real property of each of the totally

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disabled persons in an amount of two hundred dollars ($200); and

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      (ix) Westerly town council may, by ordinance, provide for an exemption on the total

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value of real and personal property to a maximum of forty-six thousand five hundred dollars

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($46,500).

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      (4) There is an additional exemption from taxation in the town of:

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      Warren , where its town council may, by ordinance, provide for an exemption not

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exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably

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discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts,

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the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at

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any time during the period beginning August 2, 1990 and ending May 1, 1994, or in any conflict

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or undeclared war for which a campaign ribbon or expeditionary medal was earned, who is

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determined by the Veterans' Administration of the United States of America to be partially

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disabled through a service connected disability and who presents to the assessors a certificate that

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he is partially disabled, which certificate remains effectual so long as the partial disability

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continues. Provided, however, that the Barrington town council may exempt real property of each

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of the above named persons in the amount of three thousand dollars ($3,000); Warwick city

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council may, by ordinance, exempt real property of each of the above named persons and to any

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person who served in any capacity in the military or naval service during the period of time of the

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Persian Gulf conflict, whether or not the person served in the geographical location of the

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conflict, in the amount of two thousand dollars ($2,000).

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      (5) Lincoln . There is an additional exemption from taxation in the town of Lincoln for

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the property of each person who actually served in the military or naval service of the United

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States in the Persian Gulf conflict and who was honorably discharged from the service, or who

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was discharged under conditions other than dishonorable, or who, if not discharged, served

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honorably, or of the unmarried widow or widower of that person. The exemption shall be

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determined by the town council in an amount not to exceed ten thousand dollars ($10,000).

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      (b) In addition to the exemption provided in subsection (a) of this section, there is a ten-

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thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the

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unmarried widow or widower of a deceased veteran of the military or naval service of the United

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States who is determined, under applicable federal law by the Veterans Administration of the

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United States, to be totally disabled through service connected disability and who by reason of the

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disability has received assistance in acquiring "specially adopted housing" under laws

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administered by the veterans' administration; provided, that the real estate is occupied as his or

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her domicile, by the person; and, provided, that if the property is designed for occupancy by more

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than one family then only that value of so much of the house as is occupied by the person as his

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or her domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance

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is furnished to the assessors except in:

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      (1) Cranston , where the exemption shall not exceed thirty thousand dollars ($30,000);

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      (2) Cumberland , where the town council may provide for an exemption not to exceed

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seven thousand five hundred dollars ($7,500);

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      (3) Newport , where the exemption is ten thousand dollars ($10,000) or ten percent

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(10%) of assessed valuation, whichever is greater;

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      (4) New Shoreham , where the town council may, by ordinance, provide for an

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exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

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      (5) North Providence , where the town council may, by ordinance, provide for an

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exemption not to exceed twelve thousand five hundred dollars ($12,500);

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      (6) Westerly , where the town council may, by ordinance, provide for an exemption of a

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maximum of forty thousand five hundred dollars ($40,500); and

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      (7) Lincoln , where the town council may, by ordinance, provide for an exemption of a

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maximum of fifteen thousand dollars ($15,000).

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      (c) In addition to the previously provided exemptions, any veteran of the military or

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naval service of the United States who is determined, under applicable federal law by the

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Veterans' Administration of the United States to be totally disabled through service connected

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disability may, by ordinance, passed in the city or town where the veteran's property is assessed

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receive a ten thousand dollar ($10,000) exemption from local taxation on his or her property

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whether real or personal and if the veteran owns real property may be exempt from taxation by

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any fire and/or lighting district; provided, that in the town of: North Kingstown , where the

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amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the

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December 31, 2002 assessment, and for the town of Westerly where the amount of the exemption

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shall be thirty-nine thousand dollars ($39,000) commencing with the December 31, 2005

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assessment, and in the town of Cumberland, where the amount of the exemption shall not exceed

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forty-seven thousand five hundred forty-four dollars ($47,544).

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      (d) In determining whether or not a person is the widow or widower of a veteran for the

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purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of

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the benefits of the section if the remarriage is void, has been terminated by death, or has been

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annulled or dissolved by a court of competent jurisdiction.

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      (e) In addition to the previously provided exemptions, there may by ordinance passed in

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the city or town where the person's property is assessed be an additional fifteen thousand dollars

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($15,000) exemption from local taxation on real and personal property for any veteran of military

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or naval service of the United States or the unmarried widow or widower of person who has been

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or shall be classified as, or determined to be, a prisoner of war by the Veterans' Administration of

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the United States, except in:

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      Westerly , where the town council may, by ordinance, provide for an exemption of a

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maximum of sixty-eight thousand dollars ($68,000).

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      Cumberland , where the town council may by ordinance provide for an exemption of a

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maximum of forty-seven thousand five hundred forty-four dollars ($47,544).

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      (f) Cities and towns granting exemptions under this section shall use the eligibility dates

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specified in this section.

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      (g) The several cities and towns not previously authorized to provide an exemption for

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those veterans who actually served in the Persian Gulf conflict may provide that exemption in the

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amount authorized in this section for veterans of other recognized conflicts.

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      (h) Bristol . The town council of Bristol may, by ordinance, provide for an exemption for

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any veteran and the unmarried widow or widower of a deceased veteran of military or naval

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service of the United States who is determined, under applicable federal law by the Veterans'

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Administration of the United States to be partially disabled through service connected disability.

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      (i) In addition to the previously provided exemption, any veteran who is discharged from

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the military or naval service of the United States under conditions other than dishonorable, or an

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officer who is honorably separated from military or naval service, who is determined, under

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applicable federal law by the Veterans Administration of the United States to be totally and

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permanently disabled through a service connected disability, who owns a specially adapted

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homestead, which has been acquired or modified with the assistance of a special adaptive housing

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grant from the Veteran's Administration and that meets Veteran's Administration and Americans

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with disability act guidelines from adaptive housing or which has been acquired or modified,

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using proceeds from the sale of any previous homestead, which was acquired with the assistance

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of a special adaptive housing grant from the veteran's administration, the person or the person's

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surviving spouse is exempt from all taxation on the homestead. Provided, that in the town of

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Westerly where the amount of the above referenced exemption shall be forty-six thousand five

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hundred dollars ($46,500).

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      (j) The town of Coventry may provide by ordinance a one thousand dollars ($1,000)

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exemption for any person who is an active member of the armed forces of the United States.

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     SECTION 2. This act shall take effect upon passage.

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LC00484

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

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     This act would authorize the Warwick city council, by ordinance, to increase the

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veterans’ tax exemption to four thousand dollars ($4,000).

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     This act would take effect upon passage.

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LC00484

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