2017 -- H 6095

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LC002387

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2017

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A N   A C T

RELATING TO TAXATION -- TAXATION OF FARM, FOREST, AND OPEN SPACE LAND

     

     Introduced By: Representatives Handy, and Giarrusso

     Date Introduced: April 07, 2017

     Referred To: House Municipal Government

     It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-27 of the General Laws entitled "Taxation of Farm, Forest, and

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Open Space Land" is hereby amended by adding thereto the following section:

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     44-27-10.1. Land withdrawn from classification for commercial renewable energy

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production -- Effect on obligation and the land use change tax.

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     Land previously classified as farm, forest or open space land shall not be subject to a land

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use change tax if the change is for purposes of a commercial renewable energy system. The tax

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assessor shall only withdraw from classification the actual acreage footprint of the land used for a

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commercial renewable energy system. The tax assessor shall not disturb the classification of the

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rest of the land if the use remains consistent with the existing classification, nor commence anew

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the computation of the period for purposes of the land use change tax.

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     SECTION 2. This act shall take effect upon passage.

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LC002387

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- TAXATION OF FARM, FOREST, AND OPEN SPACE LAND

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     This act would exempt land previously classified as farm, forest or open space land from

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land use change tax if the change is for purposes of a commercial renewable energy system.

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     This act would take effect upon passage.

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LC002387

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