2018 -- S 2788

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LC005440

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

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A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION--TOWN OF

CHARLESTOWN

     

     Introduced By: Senators Algiere, and Morgan

     Date Introduced: April 05, 2018

     Referred To: Senate Housing & Municipal Government

     It is enacted by the General Assembly as follows:

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     SECTION 1. Sections 44-3-4, 44-3-5, 44-3-12, 44-3-13, 44-3-15 and 44-3-16 of the

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General Laws in Chapter 44-3 entitled "Property Subject to Taxation" are hereby amended to read

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as follows:

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     44-3-4. Veterans' exemptions.

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     (a) (1) The property of each person who served in the military or naval service of the

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United States in the war of the rebellion, the Spanish-American war, the insurrection in the

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Philippines, the China-relief expedition, or World War I, and the property of each person who

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served in the military or naval service of the United States in World War II at any time during the

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period beginning December 7, 1941, and ending on December 31, 1946, and the property of each

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person who served in the military or naval services of the United States in the Korean conflict at

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any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the

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Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7,

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1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian

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

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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, and who was

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honorably discharged from the service, or who was discharged under conditions other than

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dishonorable, or who, if not discharged, served honorably, or the property of the unmarried

 

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

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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 of

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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 for

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veterans, and a tax credit for one hundred percent (100%) service-related disabled veterans at the

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discretion of the council;

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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) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten

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thousand dollars ($10,000);

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     (x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four

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thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by

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ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);

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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 ten thousand one hundred seventy-five dollars ($10,175) on real

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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 of

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

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

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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 city council may, by ordinance, provide for an exemption

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of up to ten thousand dollars ($10,000);

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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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     (xviii) [As added by P.L 2016, ch. 238, § 1]. Charlestown, where the town council may,

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by ordinance, provide for an additional exemption of a maximum of one hundred fifty dollars

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($150) to any veteran of the United States armed services, regardless of their qualified service

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dates, who was honorably discharged, or to the unmarried widow or widower of that person who

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is not currently receiving this statutory exemption;

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     (xix) [As added by P.L 2016, ch. 268, § 1]. Charlestown, where the town council may, by

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ordinance, provide for an additional tax credit of one hundred fifty dollars ($150) to any veteran

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of the United States armed services, regardless of their qualified service dates, who was

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honorably discharged, or to the unmarried widow or widower of that person who is not currently

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receiving this statutory exemption; and

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     (xx) Narragansett, where the town council may, by ordinance, provide for an exemption

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of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or

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twelve thousand dollars ($12,000) from the assessed value of a motor vehicle.

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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 a

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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 of

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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; and

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     (xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit

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reduction to replace the tax assessment exemption, as so stated in all sections herein.

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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 totally

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

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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 four thousand dollars ($4,000).

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

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

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

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

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or of the unmarried widow or widower of that person. The exemption shall be determined by the

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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

 

LC005440 - Page 5 of 20

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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

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the 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 (10%)

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of assessed valuation, whichever is greater;

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

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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);

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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); and

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     (8) Narragansett, where the town council may, by ordinance, provide for an exemption of

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a maximum of fifty thousand dollars ($50,000).

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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

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

 

LC005440 - Page 6 of 20

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2005, assessment; and in the town of Cumberland, where the amount of the exemption shall not

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exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of

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Narragansett, where the amount of the exemption shall not exceed twenty thousand dollars

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($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the

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assessed value of a motor vehicle; and in the city of Cranston, commencing with the December

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31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars

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($250,000) and be extended to the unmarried widow or widower of such veteran.

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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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     (1) 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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     (2) 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); and

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     (3) Narragansett, where the town council may, by ordinance, provide for an exemption of

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a maximum of forty thousand dollars ($40,000).

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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, where the town council of Bristol may, by ordinance, provide for an

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

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or 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 partially disabled through service connected

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disability.

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

 

LC005440 - Page 7 of 20

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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 that 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 that has been acquired or modified using

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proceeds from the sale of any previous homestead that was acquired with the assistance of a

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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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     (k) The town of Scituate may provide by ordinance, in lieu of a tax exemption that grants

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to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax

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credit in an amount to be determined from time to time by the town council.

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     44-3-5. Gold star parents' exemption.

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     (a) The property of every person whose son or daughter has served with the armed forces

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of the United States of America and has lost his or her life as a result of his or her service with the

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armed forces of the United States of America, providing the death was determined to be in the

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line of duty, shall be exempted from taxation to the amount of three thousand dollars ($3,000) in

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accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the

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armed forces; provided, that there shall be but one exemption granted where both parents of the

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deceased son or daughter are living; provided:

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     (1) Cranston. The city of Cranston may provide, by ordinance, an exemption from

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taxation not to exceed forty-five hundred dollars ($4,500);

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     (2) Warren. The town of Warren may provide, by ordinance, an exemption from taxation

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not to exceed nine thousand seven hundred eighty-three dollars ($9,783);

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     (3) Cumberland. The town of Cumberland may provide, by ordinance, an exemption not

31

to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons

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receiving a gold star exemption;

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     (4) North Providence. The town of North Providence may provide, by ordinance, an

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exemption not to exceed five thousand dollars ($5,000) for persons receiving a gold star

 

LC005440 - Page 8 of 20

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exemption;

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     (5) Smithfield. The town of Smithfield may provide, by ordinance, an exemption not to

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exceed six thousand dollars ($6,000) for persons receiving a gold star exemption;

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     (6) Westerly. The town of Westerly may provide, by ordinance, an exemption on the total

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value of real and personal property not to exceed forty-six thousand five hundred dollars

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($46,500);

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     (7) Barrington. The town of Barrington may provide, by ordinance, an exemption not to

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exceed six thousand dollars ($6,000) for real property for persons receiving a gold star

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exemption;

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     (8) Jamestown. The town of Jamestown may provide, by ordinance, an exemption on the

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total value of real and personal property not to exceed five thousand dollars ($5,000);

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     (9) Lincoln. The town of Lincoln may provide, by ordinance, an exemption not to exceed

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five thousand dollars ($5,000) for persons receiving a gold star exemption;

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     (10) West Warwick. The town of West Warwick may provide by ordinance, an

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exemption not to exceed two hundred twenty-five dollars ($225) for persons receiving a gold star

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exemption; and

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     (11) Narragansett. The town of Narragansett may provide, by ordinance, an exemption

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not to exceed twenty thousand dollars ($20,000) from the assessed value of real property, or

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twelve thousand dollars ($12,000) from the assessed value of a motor vehicle, for persons

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receiving a gold star exemption; and

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     (12) Charlestown. The town of Charlestown may provide, by ordinance, a tax dollar

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credit reduction for persons receiving a gold star exemption.

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     (b) The adjustment shall be made to reflect the same monetary savings that appeared on

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the property tax bill that existed for the year prior to reevaluation of the real property. If any

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provision of this section is held invalid, the remainder of this section and the application of its

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provisions shall not be affected by that invalidity.

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     44-3-12. Visually impaired persons -- Exemption.

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     (a) The property of each person who is legally blind according to federal standards as

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certified by a licensed physician or as certified by the Rhode Island services for the blind and

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visually impaired shall be exempted from taxation to the amount of six thousand dollars ($6,000),

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except for the towns of:

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     Tiverton. Which exemption shall be seven thousand five hundred dollars ($7,500); and

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     Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars

34

($40,895); and

 

LC005440 - Page 9 of 20

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     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real

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property. The exemption shall apply to the property in the municipality where the person resides,

3

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

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balance in any city or town where he or she may own property; except for the town of

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Cumberland, which exemption shall be up to forty-seven thousand five hundred forty-four dollars

6

($47,544); and

7

     Westerly. Which may provide, by ordinance, an exemption on the total value of real and

8

personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council

9

of any city or town may, by ordinance, increase the exemption within the city or town to an

10

amount not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall

11

not be 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 shall have presented to the assessors, on or before the last day on which

13

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

14

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

15

residence remains unchanged. The exemption provided for in this section, to the extent that it

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shall apply to any city or town, shall be applied in full to the total value of the person's real and

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tangible personal property located in the city or town and shall be applied to intangible personal

18

property only to the extent that there is not sufficient real property or tangible personal property

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to exhaust the exemption. This exemption shall be in addition to any other exemption provided by

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law except as provided in § 44-3-25.

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     West Warwick. Which exemption shall be equal to three hundred thirty-five dollars

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($335).

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     (b) In each city or town that has not increased the exemption provided by subsection (a)

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above the minimum of six thousand dollars ($6,000), except for the towns of:

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     Tiverton. Which exemption shall be seven thousand five hundred dollars ($7,500); and

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     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real

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property. The exemption shall increase automatically each year by the same percentage as the

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percentage increase in the total amount of taxes levied by the city or town. The automatic

29

increase shall not apply to cities or towns that have increased the exemption provided by

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subsection (a) above the minimum of six thousand dollars ($6,000), except for the towns of:

31

     Tiverton. Which exemption shall be seven thousand five hundred dollars ($7,500); and

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     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real

33

property. If the application of the automatic increase to an exemption of six thousand dollars

34

($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date

 

LC005440 - Page 10 of 20

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would result in a higher exemption than the exemption enacted by the city or town council, then

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the amount provided by the automatic increase applies.

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     (c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for

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such legally blind person.

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     44-3-13. Persons over the age of 65 years – Exemption.

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     (a) Bristol. The town of Bristol may exempt from taxation the real estate situated in the

7

town owned and occupied by any resident over the age of sixty-five (65) years, as of the

8

preceding December 31st; or, over the age of seventy (70) years, as of the preceding December

9

31st; or, over the age of seventy-five (75) years, as of the preceding December 31st, and which

10

exemption is in addition to any and all other exemptions from taxation to which the resident may

11

otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to

12

pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety,

13

even though all the cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of

14

age or over as of the preceding December 31st. The exemption applies to a life tenant who has the

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obligation for payment of the tax on real estate. The town council of the town of Bristol shall, by

16

ordinance, establish the value of this exemption.

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     (b) Central Falls. The city of Central Falls may, by ordinance, exempt from taxation, real

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or personal property located within the city of any person sixty-five (65) years or over, which

19

exemption shall be in an amount not exceeding seven thousand five hundred dollars ($7,500) of

20

valuation and which exemption is in addition to any and all other exemptions from taxation and

21

tax credits to which the person may be entitled by this chapter or any other provision of law.

22

     (c) Cranston.

23

     (1) The city council of the city of Cranston may, by ordinance, exempt from valuation for

24

taxation the real property situated in the city and owned and occupied by any person over the age

25

of sixty-five (65) years which exemption is in an amount not exceeding nine thousand dollars

26

($9,000) and which exemption is in addition to any and all other exemptions from taxation to

27

which the person may be otherwise entitled. The exemption shall be applied uniformly and

28

without regard to ability to pay.

29

     (2) The city council of the city of Cranston may, by ordinance, exempt from valuation for

30

taxation the property subject to the excise tax situated in the city and owned by any person over

31

the age of sixty-five (65) years, not owning real property, which exemption is in an amount not

32

exceeding three thousand dollars ($3,000) and which exemption is in addition to any and all other

33

exemptions from taxation to which the person may be otherwise entitled. The exemption shall be

34

applied uniformly and without regard to ability to pay.

 

LC005440 - Page 11 of 20

1

     (d) East Greenwich. The town council of the town of East Greenwich may, by ordinance,

2

and upon any terms and conditions that it deems reasonable, exempt from taxation the real estate

3

situated in the town of East Greenwich owned and occupied by any resident of the age of sixty-

4

five (65) to seventy (70) years, as of the preceding December 31st up to an amount of twenty-six

5

thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75) years, as of the

6

preceding December 31st up to an amount of thirty-four thousand dollars ($34,000); or, of the age

7

of seventy-five (75) to eighty (80) years, as of the preceding December 31st up to an amount of

8

forty-two thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five (85) years, as of

9

the preceding December 31st up to an amount of fifty thousand dollars ($50,000); or, of the age

10

of eighty-five (85) years or more, as of the preceding December 31st up to an amount of fifty-

11

eight thousand dollars ($58,000), and which exemption is in addition to any and all other

12

exemptions from taxation to which the resident may otherwise be entitled. The exemption shall

13

be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to

14

cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants,

15

and tenants by the entirety are eligible for an exemption pursuant to this subsection. The

16

exemption applies to a life tenant who has the obligation for payment of the tax on real estate.

17

     (e) Lincoln. The town council of the town of Lincoln may, by ordinance, exempt from

18

taxation the real property, situated in said town, owned and occupied for a period of five (5) years

19

by any person over the age of sixty-five (65) years, which exemption shall be in an amount not

20

exceeding twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and which

21

exemption shall be in addition to any and all other exemptions from taxation to which said person

22

may be otherwise entitled. Said exemption shall be applied uniformly and without regard to

23

ability to pay.

24

     (f) North Providence. The town council of the town of North Providence may, by

25

ordinance, exempt from valuation for taxation the real property located within the town of any

26

person sixty-five (65) years or over, which exemption is in amount not exceeding ten thousand

27

dollars ($10,000) of valuation and which exemption shall be in addition to any and all other

28

exemptions from taxation and tax credits to which the person may be entitled by this chapter or

29

any other provision of law.

30

     (g) Tiverton. The town council of the town of Tiverton may, by ordinance, exempt from

31

taxation the real property situated in the town owned and occupied by any person over the age of

32

sixty-five (65) years, and which exemption is in an amount not exceeding ten thousand dollars

33

($10,000) of valuation, and which exemption is in addition to any and all other exemptions from

34

taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly

 

LC005440 - Page 12 of 20

1

and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint

2

tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by

3

the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who

4

has the obligation for the payment of the tax on real property.

5

     (h) Warren. The town council of the town of Warren may, by ordinance, exempt from

6

taxation the real property situated in the town owned and occupied by any person over the age of

7

sixty-five (65) years, and which exemption is in amount not exceeding thirty thousand six

8

hundred fifty-six dollars ($30,656) of valuation and which exemption is in addition to any and all

9

other exemptions from taxation to which the person may be otherwise entitled. The exemption

10

shall be applied uniformly and without regard to ability to pay. Only one exemption shall be

11

granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants,

12

joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption

13

applies to a life tenant who has the obligation for the payment of the tax on the real property.

14

     (i) Warwick. The finance director of the city of Warwick may, by ordinance, exempt

15

from taxation owner occupied residential real property or personal property located within the

16

city of any person sixty-five (65) years or over, which exemption is in an amount not exceeding

17

twelve thousand dollars ($12,000) of valuation and which exemption is in addition to any and all

18

other exemptions from taxation and tax credits to which the person may be entitled by this

19

chapter or any other provision of law.

20

     (j) Westerly. The town council of the town of Westerly may, by ordinance, exempt from

21

taxation a real property situated in the town owned and occupied for a period of five (5) years

22

next prior to filing of an application for a tax exemption, by any person over the age of sixty-five

23

(65) years, and which exemption is in an amount and pursuant to any income limitations that the

24

council may prescribe in the ordinance from time to time, and which exemption is in addition to

25

any and all other exemptions from taxation to which the person may be otherwise entitled. The

26

exemption shall be applied uniformly and without regard to ability to pay. Only one exemption

27

shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the

28

cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The

29

exemption applies to a life tenant who has the obligation for the payment of the tax on real

30

property.

31

     (k) Charlestown. The town council of the town of Charlestown may, by ordinance, and

32

upon any terms and conditions that it deems reasonable, create a tax dollar credit reduction of

33

taxation against real estate situated in the town of Charlestown owned and occupied by any

34

resident of the age of sixty-five (65) years or over, and which credit in an amount and pursuant to

 

LC005440 - Page 13 of 20

1

any income limitations that the council may prescribe in the ordinance from time, to time, and

2

which credit is in addition to any and all other exemptions from taxation to which the person may

3

be otherwise entitled. The credit shall be applied uniformly and without regard to ability to pay.

4

Only one credit shall be granted to cotenants, joint tenants, and tenants by the entirety, even

5

though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of

6

age or over. The credit applies to a life tenant who has the obligation for the payment of the tax

7

on real property.

8

     44-3-15. Persons who are totally disabled.

9

     The city or town councils of the various cities and towns may provide by ordinance for

10

the freezing of the rate and valuation of taxes on the real and personal property located in the city

11

or town of any head of a household who is one hundred percent (100%) disabled and unable to

12

work as of the date of the disability; provided, that in the town of Hopkinton, the determination of

13

disability must have been made by the Social Security Administration or the Veterans'

14

Administration, the applicant must meet income requirements established by ordinance which

15

may be amended from time to time and may include the aggregate income of the applicant and all

16

other persons residing with him or her and, upon attaining the age of sixty-five (65), the person

17

who is totally disabled is no longer entitled to this freeze of rate and valuation; provided, that the

18

freeze of rate and valuation on real property shall apply only to single-family dwellings in which

19

the person who is disabled resides; and provided, further, that the exemption shall not be allowed

20

unless the person entitled thereto shall have presented to the assessors, on or before the last day

21

on which sworn statements may be filed with the assessors for the year for which the foregoing is

22

claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or

23

her legal residence remains unchanged. The foregoing is in addition to any other exemption

24

provided by law; and provided further that in the town of Warren the exemption shall be in the

25

amount of twenty thousand four hundred eighty dollars ($20,480), and provided further that in the

26

town of Charlestown the town council may create a tax dollar credit reduction in lieu of such

27

exemption, upon terms and conditions that the council may prescribe.

28

     44-3-16. Elderly -- Freeze of tax rate and valuation.

29

     (a) The city or town councils of the various cities and towns except the towns of West

30

Warwick, Exeter, Coventry and Bristol may provide, by ordinance, for the freezing of the rate

31

and valuation of taxes on real property located therein to any person who is sixty-five (65) years

32

or older or to any person who is totally and permanently disabled regardless of age and who does

33

not have income from all sources in excess of four thousand dollars ($4,000) per year, or in the

34

case of the town of Johnston to any person who is sixty-five (65) years or older or to any person

 

LC005440 - Page 14 of 20

1

who is totally and permanently disabled regardless of age and who does not have income from all

2

sources in excess of six thousand dollars ($6,000) per year, and a total income of seventy-two

3

hundred dollars ($7,200) for two (2) or more persons living in that dwelling, or in the case of the

4

city of Cranston to any person who is sixty-five (65) years or older or to any person who is totally

5

and permanently disabled regardless of age and who does not have income from all sources in

6

excess of twenty thousand dollars ($20,000) per year, or a lesser figure as determined by the city

7

council of the city of Cranston and a total income of twenty-three thousand dollars ($23,000), or a

8

lesser figure as determined by the city council of the city of Cranston, for two (2) or more persons

9

living in that dwelling; provided, that the freeze of rate and valuation on real property applies

10

only to owner occupied single or two-family (2) dwellings in which the person resides; and

11

provided, further, that the exemption is not allowed unless the person entitled to it has presented

12

to the assessors, on or before the last day on which sworn statements may be filed with the

13

assessors for the year for which the tax freeze is claimed, or for taxes assessed December 31,

14

2009, the deadline is April 15, 2010, evidence that he or she is entitled, which evidence shall

15

stand as long as his or her legal residence remains unchanged. The exemptions shall be in

16

addition to any other exemption provided by law, and provided, further, that the real estate is not

17

taken from the tax rolls and is subject to the bonded indebtedness of the city or town.

18

     (b) (1) The town council of the town of West Warwick may provide, by ordinance, for a

19

schedule of exemptions from the assessed valuation on real property located there for any person

20

who is sixty-five (65) years or older or to any person who is totally and permanently disabled

21

regardless of age, which exemption schedule is based upon gross annual income from all sources

22

as follows:

23

     (i) An exemption of three hundred seventy-five dollars ($375) for those having a gross

24

annual income from all sources of $0 to $15,000;

25

     (ii) An exemption of two hundred eighty dollars ($280) for those having a gross annual

26

income from all sources of $15,001 to $20,000;

27

     (iii) An exemption of two hundred thirty-five dollars ($235) for those having a gross

28

annual income from all sources of $20,001 to $25,000;

29

     (iv) An exemption of one hundred ninety dollars ($190) for those having a gross annual

30

income from all sources of $25,001 to $30,000;

31

     (v) An exemption of one hundred dollars ($100) for those having a gross annual income

32

from all sources of $30,001 to $35,000.

33

     (2) Provided, that the exemption schedule applies only to single family dwellings in

34

which the person resides; provided, further, that the person acquired the property for actual

 

LC005440 - Page 15 of 20

1

consideration paid or inherited the property; provided, further, that the person has resided in the

2

town of West Warwick for a period of three (3) years ending with the date of assessment for the

3

year for which exemption is claimed; and provided, further, that the exemption is not allowed

4

unless the person entitled to it has presented to the assessors, on or before the last day on which

5

sworn statements may be filed with the tax assessor for the year for which the exemption is

6

claimed, evidence that he or she is entitled, which evidence shall stand as long as his or her

7

residence remains unchanged. In the case of married persons, the age requirement will be met as

8

soon as either the husband or wife reaches the age of sixty-five (65) years and in the event the

9

husband passes away, a widow sixty-two (62) years of age to sixty-five (65) years of age is

10

allowed the exemption as long as she remains unmarried.

11

     (3) Those persons granted tax relief under chapter 255 of the Public Laws of 1972 have

12

the option of retaining their current tax freeze or abandoning it to seek relief under this

13

subsection.

14

     (c) The town council of the town of Coventry may, by ordinance, exempt from taxation

15

the real property and/or mobile homes situated in the town which is owned and occupied as the

16

principal residence, by any one or more persons sixty-five (65) years of age or over or by one

17

who is totally and permanently disabled, regardless of age, domiciled in the town of Coventry,

18

upon terms and conditions that may be established by the town council in the ordinance. The

19

exemption is for taxes assessed December 31, 1975, and subsequent years. Any ordinance

20

adopted by the town council pursuant to the provisions of this subsection and subsections (d) and

21

(e) may be amended at any time and from time to time by the town council or any successor town

22

council.

23

     (d) The town council of the town of Coventry may, by ordinance, exempt from taxation

24

the real property situated in the town, owned and occupied by any person, who is a veteran as

25

defined in § 44-3-4, totally and permanently disabled or over the age of sixty-five (65) years,

26

which exemption is in an amount not exceeding nine thousand dollars ($9,000) of valuation,

27

retroactive to real property assessed on December 31, 1978, and which exemption is in addition

28

to any and all other exemptions from taxation to which the person may be entitled. The

29

exemption is applied uniformly, and without regard to ability to pay, provided, that only one

30

exemption is granted to co-tenants, joint tenants, and tenants by the entirety, even though all of

31

the co-tenants, joint tenants, and tenants by the entirety are veterans, totally and permanently

32

disabled, or sixty-five (65) years of age or over. The exemption applies to a life tenant who has

33

the obligation for the payment of the tax on the real property.

34

     (e) The town council of the town of Coventry is authorized in the ordinance or ordinances

 

LC005440 - Page 16 of 20

1

to provide that any person who obtains an exemption pursuant to the ordinance to which the

2

person is not entitled by the filing or making of any false statement or the proffering of any

3

document or other writing known by the person to have been altered, forged, or to contain any

4

false or untrue information is liable to the town of Coventry for an amount equal to double the

5

amount of reduction in taxes resulting from the exemption, which amount is recoverable by the

6

town in a civil action.

7

     (f) The town council of the town of Exeter may provide, by ordinance, for the freezing of

8

the rate and valuation of taxes on real property located in the town to any qualified person who is

9

sixty-five (65) years or older regardless of income, or to any person who is totally and

10

permanently disabled regardless of age, and income, provided, that the freeze of rate and

11

valuation on real property applies only to single family dwellings in which the person resides; and

12

provided, further, that the person acquired the property for actual consideration paid or inherited

13

the property; and provided that the qualified person has presented to the assessors, on or before

14

the last day on which sworn statements may be filed with the assessors for the year for which the

15

exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as his

16

or her legal residence remains unchanged. The stabilization of resulting tax assessments shall be

17

subject to reasonable definitions, terms and conditions as may otherwise be prescribed by

18

ordinance. The exemption is in addition to any other exemption provided by law, and provided,

19

further, that the real estate is not taken from the tax rolls and is subject to the bonded

20

indebtedness of the town.

21

     (g) (1) (i) The town council of the town of Bristol may provide, by ordinance, for the

22

freezing of the rate and valuation of taxes on real property located there to any person who is

23

sixty-five (65) years or older, or if not sixty-five (65) or older, the taxpayer's spouse who is

24

domiciled with him or her, is sixty-five (65) or older; who is fifty (50) years or older and who is

25

the widow or widower of a taxpayer who, prior to death, had qualified for, and was entitled to

26

relief under this subsection and who was domiciled with the decedent taxpayer on the date of

27

death or to any person who is totally and permanently disabled regardless of age. The taxpayer

28

shall reside in the town of Bristol for one year prior to filing the claim for relief.

29

     (ii) To qualify for relief, the taxpayer shall have "adjusted gross income", as the term is

30

defined for federal income tax purposes, for the preceding calendar year of less than ten thousand

31

dollars ($10,000).

32

     (2) The tax is calculated by fixing the tax at the tax rate as levied on the real property

33

during the year in which the taxpayer became age sixty-four (64) or totally and permanently

34

disabled regardless of age. The rate remains regardless of the taxpayer's age, date of application,

 

LC005440 - Page 17 of 20

1

or date of qualification.

2

     (3) The taxpayer shall apply annually for tax relief on a form prepared by the tax

3

assessor. The application shall be filed between January 1 and May 15 for any year in which

4

benefits are claimed. The taxpayer shall file any supplemental information necessary to satisfy the

5

claim. Upon approval, the tax relief shall take effect in the next forthcoming tax roll.

6

     (4) The owner of the property or a tenant for life or for a term of years who meets the

7

qualifications previously enumerated is entitled to pay the tax levied on the property for the first

8

year in which the claim for tax relief is filed and approved. For each subsequent year the taxpayer

9

shall meet the qualifications hereafter enumerated, the taxpayer shall be entitled to continue to

10

pay the tax or the lesser amount as is levied.

11

     (h) The town council of the town of Tiverton may, by ordinance, provide for a tax credit

12

on the real property and/or mobile homes situated in the town and owned and occupied as the

13

principal residence by any one or more persons sixty-five (65) years of age or over, domiciled in

14

the town of Tiverton, upon terms and conditions as may be established by the town council in the

15

ordinance.

16

     (i) (1) The town of Tiverton may provide, by ordinance, for a schedule of tax credits for

17

any person who is sixty-five (65) years or older, which tax credit schedule is based upon annual

18

adjusted gross income as defined for federal income tax purposes.

19

     (2) Provided, that the tax credit schedule applies only to single-family dwellings in which

20

the person resides; provided, further, that the person acquired the property for actual

21

consideration paid or inherited the property; provided, further, that the person has resided in the

22

town of Tiverton for a period of three (3) years ending with the date of assessment for the year for

23

which the tax credit is claimed; and provided, further, that the tax credit is not allowed unless the

24

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

25

statements may be filed with the tax assessor for the year for which the tax credit is claimed, due

26

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

27

remains unchanged.

28

     (3) In the case of married persons, the age requirement will be met as soon as either the

29

husband or wife reaches the age of sixty-five (65) years, and in the event a spouse passes away, a

30

widow(er) sixty-two (62) years of age to sixty-five (65) years of age is allowed the tax credit as

31

long as he or she remains unmarried.

32

     (j) The city council of the city of Warwick may provide, by ordinance, for the freezing of

33

the tax rate and valuation of real property for persons seventy (70) years of age or older who

34

reside in owner occupied single-family homes where the income from all sources does not exceed

 

LC005440 - Page 18 of 20

1

seven thousand five hundred dollars ($7,500) for a single person and does not exceed fifteen

2

thousand dollars ($15,000) for married couples. Persons seeking relief shall apply for an

3

exemption to the tax assessor no later than March 15 of each year.

4

     (k) The town council of the town of East Greenwich may provide, by ordinance, and

5

upon such terms and conditions as it deems reasonable, for the freezing of both the tax rate

6

attributable to education and the valuation of taxes on real property located in the town of any

7

person who is sixty-five (65) years or older or of any person who is totally and permanently

8

disabled regardless of age; provided, that the freeze of rate and valuation on real property applies

9

only to single or two (2) family dwellings in which the person resides; and provided, further, that

10

the person acquired the property for actual consideration paid or inherited the property; and

11

provided, further, that the exemption is not allowed unless the person entitled to it has presented

12

to the tax assessor, on or before the last day on which sworn statements may be filed with the

13

assessor for the year for which the exemption is claimed, evidence that he or she is entitled,

14

which evidence shall stand as long as his or her legal residence remains unchanged. The

15

exemption is in addition to any other exemption provided by law; and provided, further, that the

16

real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the town.

17

     (l) The town council of the town of Charlestown may create a tax dollar credit reduction

18

in lieu of such exemption, upon terms and conditions that the council may prescribe.

19

     SECTION 2. This act shall take effect upon passage.

========

LC005440

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LC005440 - Page 19 of 20

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION--TOWN OF

CHARLESTOWN

***

1

     This act would authorize the town of Charlestown, by ordinance, to offer tax dollar credit

2

reductions in lieu of various tax exemptions.

3

     This act would take effect upon passage.

========

LC005440

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LC005440 - Page 20 of 20