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art.009/1 | ||
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1 | ARTICLE 9 | |
2 | RELATING TO LOCAL AID | |
3 | SECTION 1. Section 44-3-3 of the General Laws in Chapter 44-3 entitled "Property | |
4 | Subject to Taxation" is hereby amended to read as follows: | |
5 | 44-3-3. Property exempt. | |
6 | (a) The following property is exempt from taxation: | |
7 | (1) Property belonging to the state, except as provided in § 44-4-4.1; | |
8 | (2) Lands ceded or belonging to the United States; | |
9 | (3) Bonds and other securities issued and exempted from taxation by the government of | |
10 | the United States or of this state; | |
11 | (4) Real estate, used exclusively for military purposes, owned by chartered or incorporated | |
12 | organizations approved by the adjutant general and composed of members of the national guard, | |
13 | the naval militia, or the independent, chartered-military organizations; | |
14 | (5) Buildings for free public schools, buildings for religious worship, and the land upon | |
15 | which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so | |
16 | far as the buildings and land are occupied and used exclusively for religious or educational | |
17 | purposes; | |
18 | (6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or | |
19 | the minimum lot size for zone in which the dwelling house is located, whichever is the greater, | |
20 | owned by, or held in trust for, any religious organization and actually used by its officiating clergy; | |
21 | provided, further, that in the town of Charlestown, where the property previously described in this | |
22 | paragraph is exempt in total, along with dwelling houses and the land on which they stand in | |
23 | Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling | |
24 | house is located, whichever is the greater, owned by, or held in trust for, any religious organization | |
25 | and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its | |
26 | religious order; | |
27 | (7) Intangible personal property owned by, or held in trust for, any religious or charitable | |
28 | organization, if the principal or income is used or appropriated for religious or charitable purposes; | |
29 | (8) Buildings and personal estate owned by any corporation used for a school, academy, or | |
30 | seminary of learning, and of any incorporated public charitable institution, and the land upon which | |
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1 | the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far | |
2 | as they are used exclusively for educational purposes, but no property or estate whatever is hereafter | |
3 | exempt from taxation in any case where any part of its income or profits, or of the business carried | |
4 | on there, is divided among its owners or stockholders; provided, however, that unless any private | |
5 | nonprofit corporation organized as a college or university located in the town of Smithfield reaches | |
6 | a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the | |
7 | actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said | |
8 | corporation commencing March 1, 2014; | |
9 | (9) Estates, persons, and families of the president and professors for the time being of | |
10 | Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer's | |
11 | estate, person, and family included, but only to the extent that any person had claimed and utilized | |
12 | the exemption prior to, and for a period ending, either on or after December 31, 1996; | |
13 | (10) Property especially exempt by charter unless the exemption has been waived in whole | |
14 | or in part; | |
15 | (11) Lots of land exclusively for burial grounds; | |
16 | (12) Property, real and personal, held for, or by, an incorporated library, society, or any | |
17 | free public library, or any free public library society, so far as the property is held exclusively for | |
18 | library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor | |
19 | generally, or for a nonprofit hospital for the sick or disabled so far as the property is used | |
20 | exclusively for the purpose for which the nonprofit hospital is incorporated, and provided that | |
21 | where part of a property owned by a nonprofit hospital is used exclusively for hospital purposes | |
22 | and part of said property is not used exclusively for hospital purposes, then the part of said property | |
23 | used exclusively for hospital purposes shall be exempt from taxation, and the personal property | |
24 | located within said property used exclusively for hospital purposes shall be exempt from taxation; | |
25 | (13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated | |
26 | organizations of veterans of any war in which the United States has been engaged, the parent body | |
27 | of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars | |
28 | ($400,000) if actually used and occupied by the association; provided, that the city council of the | |
29 | city of Cranston may by ordinance exempt the real or personal estate as previously described in | |
30 | this subdivision located within the city of Cranston to the extent of five hundred thousand dollars | |
31 | ($500,000); | |
32 | (14) Property, real and personal, held for, or by, the fraternal corporation, association, or | |
33 | body created to build and maintain a building or buildings for its meetings or the meetings of the | |
34 | general assembly of its members, or subordinate bodies of the fraternity, and for the | |
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1 | accommodation of other fraternal bodies or associations, the entire net income of which real and | |
2 | personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or | |
3 | asylums, a home or homes, a school or schools, for the free education or relief of the members of | |
4 | the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their | |
5 | wives, widows, or orphans, and any fund given or held for the purpose of public education, | |
6 | almshouses, and the land and buildings used in connection therewith; | |
7 | (15) Real estate and personal property of any incorporated volunteer fire engine company | |
8 | or incorporated volunteer ambulance or rescue corps in active service; | |
9 | (16) The estate of any person who, in the judgment of the assessors, is unable from infirmity | |
10 | or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax | |
11 | shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. | |
12 | At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold | |
13 | or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the | |
14 | lien immediately becomes due and payable; any person claiming the exemption aggrieved by an | |
15 | adverse decision of an assessor shall appeal the decision to the local board of tax review and | |
16 | thereafter according to the provisions of § 44-5-26; | |
17 | (17) Household furniture and family stores of a housekeeper in the whole, including | |
18 | clothing, bedding, and other white goods, books, and all other tangible personal property items that | |
19 | are common to the normal household; | |
20 | (18) Improvements made to any real property to provide a shelter and fallout protection | |
21 | from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that | |
22 | the improvements meet applicable standards for shelter construction established, from time to time, | |
23 | by the Rhode Island emergency management agency. The improvements are deemed to comply | |
24 | with the provisions of any building code or ordinance with respect to the materials or the methods | |
25 | of construction used and any shelter or its establishment is deemed to comply with the provisions | |
26 | of any zoning code or ordinance; | |
27 | (19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator; | |
28 | (20) Manufacturer's inventory. | |
29 | (i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to be | |
30 | a manufacturer within a city or town within this state if that person uses any premises, room, or | |
31 | place in it primarily for the purpose of transforming raw materials into a finished product for trade | |
32 | through any or all of the following operations: adapting, altering, finishing, making, and | |
33 | ornamenting; provided, that public utilities; non-regulated power producers commencing | |
34 | commercial operation by selling electricity at retail or taking title to generating facilities on or after | |
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1 | July 1, 1997; building and construction contractors; warehousing operations, including distribution | |
2 | bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing | |
3 | or distribution of raw materials, such as alteration of stock for the convenience of a customer; are | |
4 | excluded from this definition; | |
5 | (ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term "manufacturer's | |
6 | inventory", or any similar term, means and includes the manufacturer's raw materials, the | |
7 | manufacturer's work in process, and finished products manufactured by the manufacturer in this | |
8 | state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; | |
9 | provided, that the term does not include any finished products held by the manufacturer in any retail | |
10 | store or other similar selling place operated by the manufacturer whether or not the retail | |
11 | establishment is located in the same building in which the manufacturer operates the manufacturing | |
12 | plant; | |
13 | (iii) For the purpose of § 44-11-2, a "manufacturer" is a person whose principal business | |
14 | in this state consists of transforming raw materials into a finished product for trade through any or | |
15 | all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be | |
16 | principally engaged if the gross receipts that person derived from the manufacturing operations in | |
17 | this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than | |
18 | fifty percent (50%) of the total gross receipts that person derived from all the business activities in | |
19 | which that person engaged in this state during the taxable year. For the purpose of computing the | |
20 | percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished | |
21 | products manufactured by the manufacturer in this state, even though the manufacturer's store or | |
22 | other selling place may be at a different location from the location of the manufacturer's | |
23 | manufacturing plant in this state, are deemed to have been derived from manufacturing; | |
24 | (iv) Within the meaning of the preceding paragraphs of this subdivision, the term | |
25 | "manufacturer" also includes persons who are principally engaged in any of the general activities | |
26 | coded and listed as establishments engaged in manufacturing in the Standard Industrial | |
27 | Classification Manual prepared by the Technical Committee on Industrial Classification, Office of | |
28 | Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as | |
29 | revised from time to time, but eliminating as manufacturers those persons, who, because of their | |
30 | limited type of manufacturing activities, are classified in the manual as falling within the trade | |
31 | rather than an industrial classification of manufacturers. Among those thus eliminated, and | |
32 | accordingly also excluded as manufacturers within the meaning of this paragraph, are persons | |
33 | primarily engaged in selling, to the general public, products produced on the premises from which | |
34 | they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and | |
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1 | custom tailors, except, that a person who manufactures bakery products for sale primarily for home | |
2 | delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are | |
3 | operated by the person, is a manufacturer within the meaning of this paragraph; | |
4 | (v) The term "Person" means and includes, as appropriate, a person, partnership, or | |
5 | corporation; and | |
6 | (vi) The department of revenue shall provide to the local assessors any assistance that is | |
7 | necessary in determining the proper application of the definitions in this subdivision; | |
8 | (21) Real and tangible personal property acquired to provide a treatment facility used | |
9 | primarily to control the pollution or contamination of the waters or the air of the state, as defined | |
10 | in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, | |
11 | reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or | |
12 | standards for the control of water or air pollution or contamination, and certified as approved in an | |
13 | order entered by the director of environmental management. The property is exempt as long as it is | |
14 | operated properly in compliance with the order of approval of the director of environmental | |
15 | management; provided, that any grant of the exemption by the director of environmental | |
16 | management in excess of ten (10) years is approved by the city or town in which the property is | |
17 | situated. This provision applies only to water and air pollution control properties and facilities | |
18 | installed for the treatment of waste waters and air contaminants resulting from industrial | |
19 | processing; furthermore, it applies only to water or air pollution control properties and facilities | |
20 | placed in operation for the first time after April 13, 1970; | |
21 | (22) New manufacturing machinery and equipment acquired or used by a manufacturer and | |
22 | purchased after December 31, 1974. Manufacturing machinery and equipment is defined as: | |
23 | (i) Machinery and equipment used exclusively in the actual manufacture or conversion of | |
24 | raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision | |
25 | (20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and | |
26 | development or for quality assurance of its manufactured products; | |
27 | (ii) Machinery and equipment that is partially used in the actual manufacture or conversion | |
28 | of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision | |
29 | (20), and machinery, fixtures, and equipment used by a manufacturer for research and development | |
30 | or for quality assurance of its manufactured products, to the extent to which the machinery and | |
31 | equipment is used for the manufacturing processes, research and development, or quality assurance. | |
32 | In the instances where machinery and equipment is used in both manufacturing and/or research and | |
33 | development and/or quality assurance activities and non-manufacturing activities, the assessment | |
34 | on machinery and equipment is prorated by applying the percentage of usage of the equipment for | |
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1 | the manufacturing, research and development, and quality-assurance activity to the value of the | |
2 | machinery and equipment for purposes of taxation, and the portion of the value used for | |
3 | manufacturing, research and development, and quality assurance is exempt from taxation. The | |
4 | burden of demonstrating this percentage usage of machinery and equipment for manufacturing and | |
5 | for research and development and/or quality assurance of its manufactured products rests with the | |
6 | manufacturer; and | |
7 | (iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was | |
8 | purchased after July 1, 1997; provided that the city or town council of the city or town in which the | |
9 | machinery and equipment is located adopts an ordinance exempting the machinery and equipment | |
10 | from taxation. For purposes of this subsection, city councils and town councils of any municipality | |
11 | may, by ordinance, wholly or partially exempt from taxation the machinery and equipment | |
12 | discussed in this subsection for the period of time established in the ordinance and may, by | |
13 | ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any | |
14 | exemption permitted under this section; provided, that the ordinance does not apply to any | |
15 | machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates | |
16 | from a city or town in this state to another city or town in the state; | |
17 | (23) Precious metal bullion, meaning any elementary metal that has been put through a | |
18 | process of melting or refining, and that is in a state or condition that its value depends upon its | |
19 | content and not its form. The term does not include fabricated precious metal that has been | |
20 | processed or manufactured for some one or more specific and customary industrial, professional, | |
21 | or artistic uses; | |
22 | (24) Hydroelectric power-generation equipment, which includes, but is not limited to, | |
23 | turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, | |
24 | protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The | |
25 | hydroelectric power-generation equipment must have been purchased after July 1, 1979, and | |
26 | acquired or used by a person or corporation who or that owns or leases a dam and utilizes the | |
27 | equipment to generate hydroelectric power; | |
28 | (25) Subject to authorization by formal action of the council of any city or town, any real | |
29 | or personal property owned by, held in trust for, or leased to an organization incorporated under | |
30 | chapter 6 of title 7, as amended, or an organization meeting the definition of "charitable trust" set | |
31 | out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of | |
32 | another state or the District of Columbia, the purpose of which is the conserving of open space, as | |
33 | that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively | |
34 | for the purposes of the organization; | |
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1 | (26) Tangible personal property, the primary function of which is the recycling, reuse, or | |
2 | recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, | |
3 | or the treatment of "hazardous wastes", as defined in § 23-19.1-4, where the "hazardous wastes" | |
4 | are generated primarily by the same taxpayer and where the personal property is located at, in, or | |
5 | adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order | |
6 | from the director of the department of environmental management certifying that the tangible | |
7 | personal property has this function, which order effects a conclusive presumption that the tangible | |
8 | personal property qualifies for the exemption under this subdivision. If any information relating to | |
9 | secret processes or methods of manufacture, production, or treatment is disclosed to the department | |
10 | of environmental management only to procure an order, and is a "trade secret" as defined in § 28- | |
11 | 21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is | |
12 | otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23; | |
13 | (27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has | |
14 | been paid; | |
15 | (28) Real and personal property of the Providence Performing Arts Center, a non-business | |
16 | corporation as of December 31, 1986; | |
17 | (29) Tangible personal property owned by, and used exclusively for the purposes of, any | |
18 | religious organization located in the city of Cranston; | |
19 | (30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit | |
20 | corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability | |
21 | company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA | |
22 | Building; | |
23 | (31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not- | |
24 | for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited | |
25 | liability company that is formed in connection with, or to facilitate the acquisition of, the properties | |
26 | designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, | |
27 | Rhode Island; | |
28 | (32) The buildings, personal property, and land upon which the buildings stand, located on | |
29 | Pomham Island, East Providence, currently identified as Assessor's Map 211, Block 01, Parcel | |
30 | 001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and | |
31 | is located approximately eight hundred sixty feet (860'), more or less, from the shore, and limited | |
32 | exclusively to these said buildings, personal estate and land, provided that said property is owned | |
33 | by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used | |
34 | exclusively for a lighthouse; | |
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1 | (33) The Stadium Theatre Performing Arts Centre building located in Monument Square, | |
2 | Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by | |
3 | the Stadium Theatre Foundation, a Rhode Island nonprofit corporation; | |
4 | (34) Real and tangible personal property of St. Mary Academy -- Bay View, located in East | |
5 | Providence, Rhode Island; | |
6 | (35) Real and personal property of East Bay Community Action Program and its | |
7 | predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation | |
8 | under § 501(c)(3) of the United States Internal Revenue Code; | |
9 | (36) Real and personal property located within the city of East Providence of the Columbus | |
10 | Club of East Providence, a Rhode Island charitable nonprofit corporation; | |
11 | (37) Real and personal property located within the city of East Providence of the Columbus | |
12 | Club of Barrington, a Rhode Island charitable nonprofit corporation; | |
13 | (38) Real and personal property located within the city of East Providence of Lodge 2337 | |
14 | BPO Elks, a Rhode Island nonprofit corporation; | |
15 | (39) Real and personal property located within the city of East Providence of the St. | |
16 | Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation; | |
17 | (40) Real and personal property located within the city of East Providence of the Trustees | |
18 | of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island | |
19 | nonprofit corporation; | |
20 | (41) Real and personal property located on the first floor of 90 Leonard Avenue within the | |
21 | city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation; | |
22 | (42) Real and personal property located within the city of East Providence of the Cape | |
23 | Verdean Museum Exhibit, a Rhode Island nonprofit corporation; | |
24 | (43) The real and personal property owned by a qualified 501(c)(3) organization that is | |
25 | affiliated and in good standing with a national, congressionally chartered organization and thereby | |
26 | adheres to that organization's standards and provides activities designed for recreational, | |
27 | educational, and character building purposes for children from ages six (6) years to seventeen (17) | |
28 | years; | |
29 | (44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music | |
30 | School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) | |
31 | of the United States Internal Revenue Code; | |
32 | (45) The real and personal property located within the town of West Warwick at 211 | |
33 | Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven | |
34 | hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East | |
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1 | Greenwich, a Rhode Island nonprofit corporation; | |
2 | (46) Real and personal property of the Comprehensive Community Action Program, a | |
3 | qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code; | |
4 | (47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of | |
5 | the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation; | |
6 | (48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and | |
7 | associated equipment used therewith in service after December 31, 2015; | |
8 | (49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer, | |
9 | as defined in subsection (a) of this section, shall be exempt from taxation in accordance with | |
10 | subsection (a) of this section; | |
11 | (50) Real and personal property located at 415 Tower Hill Road within the town of North | |
12 | Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § | |
13 | 501(c)(3) of the United States Internal Revenue Code; | |
14 | (51) As an effort to promote business growth, tangible business or personal property, in | |
15 | whole or in part, within the town of Charlestown's community limits, subject to authorization by | |
16 | formal action of the town council of the town of Charlestown; | |
17 | (52) All real and personal property located at 1300 Frenchtown Road, within the town of | |
18 | East Greenwich, identified as assessor's map 027, plat 019, lot 071, and known as the New England | |
19 | Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the | |
20 | United States Internal Revenue Code; | |
21 | (53) Real and tangible personal property of Mount Saint Charles Academy located within | |
22 | the city of Woonsocket, specifically identified as the following assessor's plats and lots: Logee | |
23 | Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; | |
24 | Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47; | |
25 | (54) Real and tangible personal property of Steere House, a Rhode Island nonprofit | |
26 | corporation, located in Providence, Rhode Island; | |
27 | (55) Real and personal property located within the town of West Warwick of Tides Family | |
28 | Services, Inc., a Rhode Island nonprofit corporation; | |
29 | (56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit | |
30 | corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444; | |
31 | (57) Real and personal property located within the town of Middletown of Lucy's Hearth, | |
32 | a Rhode Island nonprofit corporation; | |
33 | (58) Real and tangible personal property of Habitat for Humanity of Rhode Island--Greater | |
34 | Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode Island; | |
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1 | (59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit | |
2 | corporation, located in the town of West Warwick at 1249 Main Street; | |
3 | (60) Real and personal property located at 321 Main Street, within the town of South | |
4 | Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § | |
5 | 501(c)(3) of the United States Internal Revenue Code; | |
6 | (61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § | |
7 | 501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city | |
8 | council of Pawtucket may from time to time determine; | |
9 | (62) Real and personal property of North Kingstown, Exeter Animal Protection League, | |
10 | Inc., dba "Pet Refuge," 500 Stony Lane, a Rhode Island nonprofit corporation, located in North | |
11 | Kingstown, Rhode Island; | |
12 | (63) Real and personal property located within the city of East Providence of Foster | |
13 | Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable | |
14 | nonprofit corporation; and | |
15 | (64) Real and personal property located at 54 Kelly Avenue within the town of East | |
16 | Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit | |
17 | corporation. | |
18 | (b) Except as provided below, when a city or town taxes a for-profit hospital facility, the | |
19 | value of its real property shall be the value determined by the most recent full revaluation or | |
20 | statistical property update performed by the city or town; provided, however, in the year a nonprofit | |
21 | hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit | |
22 | hospital facility is initially established, the value of the real property and personal property of the | |
23 | for-profit hospital facility shall be determined by a valuation performed by the assessor for the | |
24 | purpose of determining an initial assessed value of real and personal property, not previously taxed | |
25 | by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right | |
26 | of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with | |
27 | a direct appeal from an adverse decision to the Rhode Island superior court business calendar. | |
28 | A "for-profit hospital facility" includes all real and personal property affiliated with any | |
29 | hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. | |
30 | Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit | |
31 | hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to | |
32 | stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise | |
33 | becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in | |
34 | that year only the amount levied by the city or town and/or the amount payable under the | |
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1 | stabilization agreement for that year related to the for-profit hospital facility shall not be counted | |
2 | towards determining the maximum tax levy permitted under § 44-5-2. | |
3 | (c) Cities and towns. Authorization to impose taxes on certain properties of nonprofit | |
4 | entities. | |
5 | (1) Any laws or acts that incorporate, restate or amend the articles of incorporation of | |
6 | nonprofit institutions of higher education or nonprofit hospitals and, which exempt real and | |
7 | personal property from taxation are hereby amended to be consistent with subsections (a) through | |
8 | (d) below as follows: | |
9 | (a) All real and personal property shall be exempt from taxation so far as said property is | |
10 | used exclusively for educational purposes by nonprofit institutions of higher education or hospital | |
11 | purposes by nonprofit hospitals. | |
12 | (b) Where part of a property owned by a nonprofit institution of higher education is used | |
13 | exclusively for educational purposes and part of said property is not used exclusively for | |
14 | educational purposes, then the part of said property used exclusively for educational purposes shall | |
15 | be exempt from taxation, and the personal property located within said property used exclusively | |
16 | for educational purposes shall be exempt from taxation. | |
17 | (c) Where part of a property owned by a nonprofit hospital is used exclusively for hospital | |
18 | purposes and part of said property is not used exclusively for hospital purposes, then the part of | |
19 | said property used exclusively for hospital purposes shall be exempt from taxation, and the personal | |
20 | property located within said property used exclusively for hospital purposes shall be exempt from | |
21 | taxation. | |
22 | (d) Notwithstanding §44-3-3(c)(1)(a), vacant lots, improved or unimproved, shall not be | |
23 | exempt from taxation. | |
24 | (2) In the event that a nonprofit institution of higher education or a nonprofit hospital has | |
25 | made one or more voluntary payments in lieu of taxation during a tax year to a city or town with | |
26 | respect to all or any portion of real or personal property, said payments shall be credited against | |
27 | and shall reduce any taxes owed and due to the city or town for said tax year. | |
28 | (3) Notwithstanding the exemption from taxation pursuant to §44-3-3(c)(1), cities and | |
29 | towns are authorized to waive, or reduce taxes levied against real and personal property owned by | |
30 | nonprofit institutions of higher education or nonprofit hospitals in the event the nonprofit | |
31 | institutions of higher education or nonprofit hospitals agree to make payments in lieu of taxes. | |
32 | (4) Cities and towns may use December 31st of the year prior to the effective date of this | |
33 | section as the date of assessment for any property that first becomes subject to taxation as a result | |
34 | of §44-3-3(c)(1) above. | |
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1 | (5) As used in this section, "nonprofit institution of higher education" means any institution | |
2 | engaged primarily in education beyond the high school level, and "nonprofit hospital" means any | |
3 | nonprofit hospital licensed by the state and which is used for the purpose of general medical, | |
4 | surgical, or psychiatric care and treatment. | |
5 | SECTION 2. Section 44-34-11 of the General Laws in Chapter 44-34 entitled "Excise on | |
6 | Motor Vehicles and Trailers" is hereby amended to read as follows: | |
7 | 44-34-11. Rhode Island vehicle value commission. | |
8 | (a) There is hereby authorized, created, and established the "Rhode Island vehicle value | |
9 | commission" whose function it is to establish presumptive values of vehicles and trailers subject to | |
10 | the excise tax. | |
11 | (b) The commission shall consist of the following seven (7) members as follows: | |
12 | (1) The director of the department of revenue or his/her designee from the department of | |
13 | revenue; | |
14 | (2) Five (5) local tax officials named by the governor, at least one of whom shall be from | |
15 | a city or town under ten thousand (10,000) population and at least one of whom is from a city or | |
16 | town over fifty thousand (50,000) population. In making these appointments, the governor shall | |
17 | give due consideration to the recommendations submitted by the President of the Rhode Island | |
18 | League of Cities and Towns and each appointment shall be subject to the advice and consent of the | |
19 | senate; and | |
20 | (3) One motor vehicle dealer appointed by the governor upon giving due consideration to | |
21 | the recommendation of the director of revenue and subject to the advice and consent of the senate. | |
22 | (4) All members shall serve for a term of three (3) years. | |
23 | (5) Current legislative appointees shall cease to be members of the commission upon the | |
24 | effective date of this act. Non-legislative appointees to the commission may serve out their terms | |
25 | whereupon their successors shall be appointed in accordance with this act. No one shall be eligible | |
26 | for appointment to the commission unless he or she is a resident of this state. | |
27 | (6) Public members of the commission shall be removable by the governor pursuant to § | |
28 | 36-1-7 for cause only, and removal solely for partisan or personal reasons unrelated to capacity or | |
29 | fitness for the office shall be unlawful. | |
30 | (7) The governor shall appoint a chairperson from the commission's members. The | |
31 | commission shall elect from among its members other officers as it may deem appropriate. | |
32 | (c) The commission shall annually determine the presumptive values of vehicles and | |
33 | trailers subject to the excise tax in the following manner: | |
34 | (1) Not earlier than September 30 and not later than December 31 of each year, the | |
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1 | commission shall by rule adopt a methodology for determining the presumptive value of vehicles | |
2 | and trailers subject to the excise tax that shall give consideration to the following factors: | |
3 | (i) The average retail price of similar vehicles of the same make, model, type, and year of | |
4 | manufacture as reported by motor vehicle dealers or by official used car guides, such as that of the | |
5 | National Automobile Dealers Association for New England. Where regional guides are not | |
6 | available, the commission shall use other publications deemed appropriate; and | |
7 | (ii) Other information concerning the average retail prices for make, model, type, and year | |
8 | of manufacture of motor vehicles as the director and the Rhode Island vehicle value commission | |
9 | may deem appropriate to determine fair values. | |
10 | (iii) Notwithstanding the foregoing, the presumptive value of vehicles and trailers subject | |
11 | to the excise tax shall not exceed the following percentage of clean retail value for those vehicles | |
12 | reported by the National Automobile Dealers Association Official Used Car Guide New England | |
13 | Edition: | |
14 | FISCAL YEAR PERCENTAGE | |
15 | 2018 95% | |
16 | 2019 90% | |
17 | 2020 85% 87.5% | |
18 | 2021 80% 84% | |
19 | 2022 75% 79% | |
20 | 2023 70% 67.5% | |
21 | In the event that no such clean retail value is reported, the presumptive value shall not | |
22 | exceed the above percentages of the following: | |
23 | (A) Manufacturer's suggested retail price (MSRP) for new model year vehicles as reported | |
24 | by the National Automobile Dealers Association Guides; or | |
25 | (B) Average retail value for those vehicles reported by the National Automobile Dealers | |
26 | Association Official Used Car Guide National Edition and | |
27 | Motorcycle/Snowmobile/ATV/Personal Watercraft Appraisal Guide; or | |
28 | (C) Used retail value for those vehicles reported in the National Association of Automobile | |
29 | Dealers Recreational Vehicle Appraisal Guide; or | |
30 | (D) Low value for those vehicles reported in the National Automobile Dealers Association | |
31 | Classic, Collectible, Exotic and Muscle Car Appraisal Guide & Directory. | |
32 | (2) On or before February 1 of each year, it shall adopt a list of values for vehicles and | |
33 | trailers of the same make, model, type, and year of manufacture as of the preceding December 31 | |
34 | in accordance with the methodology adopted between September 30 and December 31; the list shall | |
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1 | be subject to a public hearing at least five (5) business days prior to the date of its adoption. | |
2 | (3) Nothing in this section shall be deemed to require the commission to determine the | |
3 | presumptive value of vehicles and trailers that are unique, to which special equipment has been | |
4 | added or to which special modifications have been made, or for which adequate information is not | |
5 | available from the sources referenced in subdivision (1) of this subsection; provided, that the | |
6 | commission may consider those factors in its lists or regulations. | |
7 | (4) The commission shall annually provide the list of presumptive values of vehicles and | |
8 | trailers to each tax assessor on or before February 15 of each year. | |
9 | (d) The commission shall adopt rules governing its organization and the conduct of its | |
10 | business; prior to the adoption of the rules, the chair shall have the power to call meetings, and a | |
11 | simple majority of the members of the commission, as provided for in subsection (b) of this section, | |
12 | is necessary for a quorum, which quorum by majority vote shall have the power to conduct business | |
13 | in the name of the commission. The commission may adopt rules and elect from among its members | |
14 | such other officers as it deems necessary. | |
15 | (e) The commission shall have the power to contract for professional services that it deems | |
16 | necessary for the development of the methodology for determining presumptive values; for | |
17 | calculating presumptive values according to the methodology; and for preparing the list of | |
18 | presumptive values in a form and format that is generally usable by cities and towns in their | |
19 | preparation of tax bills. The commission shall also have the power to incur reasonable expenses in | |
20 | the conduct of its business as required by this chapter and to authorize payments for the expenses. | |
21 | (f) Commission members shall receive no compensation for the performance of their duties | |
22 | but may be reimbursed for their reasonable expenses incurred in carrying out such duties. | |
23 | (g) The commission shall respond to petitions of appeal by local boards of review in | |
24 | accordance with the provisions of § 44-34-9. | |
25 | (h) The commission shall establish, by rule, procedures for adopting an annual budget and | |
26 | for administering its finances. After July 1, 1986, one-half (1/2) of the cost of the commission's | |
27 | operations shall be borne by the state and one-half (1/2) shall be borne by cities and towns within | |
28 | the state, with the city and town share distributed among cities and towns on a per capita basis. | |
29 | (i) Within ninety (90) days after the end of each fiscal year, the commission shall approve | |
30 | and submit an annual report to the governor, the speaker of the house of representatives, the | |
31 | president of the senate, and the secretary of state of its activities during that fiscal year. The report | |
32 | shall provide: an operating statement summarizing meetings or hearings held, meeting minutes if | |
33 | requested, subjects addressed, decisions rendered, rules or regulations promulgated, studies | |
34 | conducted, policies and plans developed, approved, or modified, and programs administered or | |
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1 | initiated; a consolidated financial statement of all funds received and expended including the source | |
2 | of the funds, a listing of any staff supported by these funds, and a summary of any clerical, | |
3 | administrative or technical support received; a summary of performance during the previous fiscal | |
4 | year including accomplishments, shortcomings and remedies; a synopsis of hearings, complaints, | |
5 | suspensions, or other legal matters related to the authority of the commission; a summary of any | |
6 | training courses held pursuant to this subsection, a briefing on anticipated activities in the upcoming | |
7 | fiscal year; and findings and recommendations for improvements. The report shall be posted | |
8 | electronically on the general assembly and the secretary of state's websites as prescribed in § 42- | |
9 | 20-8.2. The director of the department of revenue shall be responsible for the enforcement of this | |
10 | provision. | |
11 | SECTION 3. Section 44-34.1-1 of the General Laws in Chapter 44-34.1 entitled "Motor | |
12 | Vehicle and Trailer Excise Tax Elimination Act of 1998" is hereby amended to read as follows: | |
13 | 44-34.1-1. Excise tax phase-out. | |
14 | (a)(1) Notwithstanding the provisions of chapter 34 of this title or any other provisions to | |
15 | the contrary, the motor vehicle and trailer excise tax established by § 44-34-1 may be phased out. | |
16 | The phase-out shall apply to all motor vehicles and trailers, including leased vehicles. | |
17 | (2) Lessors of vehicles that pay excise taxes directly to municipalities shall provide lessees, | |
18 | at the time of entering into the lease agreement, an estimate of annual excise taxes payable | |
19 | throughout the term of the lease. In the event the actual excise tax is less than the estimated excise | |
20 | tax, the lessor shall annually rebate to the lessee the difference between the actual excise tax and | |
21 | the estimated excise tax. | |
22 | (b) Pursuant to the provisions of this section, all motor vehicles shall be assessed a value | |
23 | by the vehicle value commission. That value shall be assessed according to the provisions of § 44- | |
24 | 34-11(c)(1) and in accordance with the terms as defined in subsection (d) of this section; provided, | |
25 | however, that the maximum taxable value percentage applicable to model year values as of | |
26 | December 31, 1997, shall continue to be applicable in future year valuations aged by one year in | |
27 | each succeeding year. | |
28 | (c)(1) The motor vehicle excise tax phase-out shall commence with the excise tax bills | |
29 | mailed to taxpayers for the fiscal year 2000. The phase-out, beyond fiscal year 2003, shall be | |
30 | subject to annual review and appropriation by the general assembly. The tax assessors of the various | |
31 | cities and towns and fire districts shall reduce the average retail value of each vehicle assessed by | |
32 | using the prorated exemptions from the following table: | |
33 | Local Fiscal Year Exempt from value Local Exemption State fiscal year Reimbursement | |
34 | fiscal year 1999 0 $1,500 | |
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1 | fiscal year 2000 $1,500 $2,500 | |
2 | fiscal year 2001 $2,500 $3,500 | |
3 | fiscal year 2002 $3,500 $4,500 | |
4 | fiscal years 2003, 2004 and 2005 $4,500 $4,500 | |
5 | for fiscal year 2006 and $5,000 $5,000 | |
6 | for fiscal year 2007 $6,000 $6,000 | |
7 | for fiscal years 2008, 2009 and 2010 the exemption and the state fiscal year reimbursement | |
8 | shall be increased, at a minimum, to the maximum amount to the nearest two hundred and fifty | |
9 | dollar ($250) increment within the allocation of one and twenty-two hundredths percent (l.22%) of | |
10 | net terminal income derived from video lottery games pursuant to the provisions of § 42-61-15, | |
11 | and in no event shall the exemption in any fiscal year be less than the prior fiscal year. | |
12 | (i) For fiscal year 2011 through fiscal year 2017, the exemption shall be five hundred | |
13 | dollars ($500). Cities and towns may provide an additional exemption; provided, however, any | |
14 | such additional exemption shall not be subject to reimbursement. | |
15 | (ii) For fiscal year 2018, cities, towns, and fire districts shall provide an exemption equal | |
16 | to the greater of one thousand dollars ($1,000) or the exemption in effect in fiscal year 2017. | |
17 | (iii) For fiscal year 2019, cities, towns, and fire districts shall provide an exemption equal | |
18 | to the greater of two thousand dollars ($2,000) or the exemption in effect in fiscal year 2017. | |
19 | (iv) For fiscal year 2020, cities, towns, and fire districts shall provide an exemption equal | |
20 | to the greater of three thousand dollars ($3,000) two thousand eight hundred dollars ($2,800) (or | |
21 | the exemption in effect in fiscal year 2017. | |
22 | (v) For fiscal year 2021, cities, towns, and fire districts shall provide an exemption equal | |
23 | to the greater of four thousand dollars ($4,000) three thousand eight hundred dollars ($3,800) or | |
24 | the exemption in effect in fiscal year 2017. | |
25 | (vi) For fiscal year 2022, cities, towns, and fire districts shall provide an exemption equal | |
26 | to the greater of five thousand dollars ($5,000) four thousand eight hundred dollars ($4,800) or the | |
27 | exemption in effect in fiscal year 2017. | |
28 | (vii) For fiscal year 2023, cities, towns, and fire districts shall provide an exemption equal | |
29 | to the greater of six thousand dollars ($6,000) or the exemption in effect in fiscal year 2017. | |
30 | (viii) For fiscal year 2024 and thereafter, no tax shall be levied. | |
31 | (2) The excise tax phase-out shall provide levels of assessed value reductions until the tax | |
32 | is eliminated or reduced as provided in this chapter. | |
33 | (3) Current exemptions shall remain in effect as provided in this chapter. | |
34 | (4) The excise tax rates and ratios of assessment shall be maintained at a level identical to | |
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1 | the level in effect for fiscal year 1998 for each city, town, and fire district; provided, in the town of | |
2 | Johnston, the excise tax rate and ratios of assessment shall be maintained at a level identical to the | |
3 | level in effect for fiscal year 1999 levels and the levy of a city, town, or fire district shall be limited | |
4 | to the lesser of the maximum taxable value or net assessed value for purposes of collecting the tax | |
5 | in any given year. Provided, however, for fiscal year 2011 through fiscal year 2017, the rates and | |
6 | ratios of assessment may be less than but not more than the rates described in this subsection (4). | |
7 | (5) For fiscal year 2018 and thereafter, the excise tax rate applied by a city, town, or fire | |
8 | district, shall not exceed the rate in effect in fiscal year 2017 and shall not exceed the rate set forth | |
9 | below: | |
10 | Fiscal Year Tax Rate (Per $1,000 of Value) | |
11 | 2018 $60.00 | |
12 | 2019 $50.00 | |
13 | 2020 $35.00 $40.00 | |
14 | 2021 $35.00 | |
15 | 2022 $30.00 | |
16 | 2023 $20.00 $25.00 | |
17 | (6) In no event shall a taxpayer be billed more than the prior year for a vehicle owned up | |
18 | to the same number of days unless an increased bill is the result of no longer being eligible for a | |
19 | local tax exemption. | |
20 | (d) Definitions. | |
21 | (1) "Maximum taxable value" means the value of vehicles as prescribed by § 44-34-11 | |
22 | reduced by the percentage of assessed value applicable to model year values as determined by the | |
23 | Rhode Island vehicle value commission as of December 31, 1997, for the vehicles valued by the | |
24 | commission as of December 31, 1997. For all vehicle value types not valued by the Rhode Island | |
25 | vehicle value commission as of December 31, 1997, the maximum taxable value shall be the latest | |
26 | value determined by a local assessor from an appropriate pricing guide, multiplied by the ratio of | |
27 | assessment used by that city, town, or fire district for a particular model year as of December 31, | |
28 | 1997. The maximum taxable value shall be determined in such a manner as to incorporate the | |
29 | application of the percentage corresponding with the appropriate fiscal year as specified in § 44- | |
30 | 34-11(c)(1)(iii). | |
31 | (2) "Net assessed value" means the motor vehicle values as determined in accordance with | |
32 | § 44-34-11 less all personal exemptions allowed by cities, towns, fire districts, and the state of | |
33 | Rhode Island exemption value as provided for in subsection (c)(1) of this section. | |
34 | (e) If any provision of this chapter shall be held invalid by any court of competent | |
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1 | jurisdiction, the remainder of this chapter and the applications of the provisions hereof shall not be | |
2 | effected thereby. | |
3 | SECTION 4. This article shall take effect upon passage. | |
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