2022 -- H 7143

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LC003805

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2022

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A N   A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION - VETERANS

EXEMPTIONS

     Introduced By: Representative Brian C. Newberry

     Date Introduced: January 20, 2022

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

     SECTION 1. Sections 44-3-4 and 44-3-5 of the General Laws in Chapter 44-3 entitled

"Property Subject to Taxation" are hereby amended to read as follows:

     44-3-4. Veterans' exemptions.

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

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

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

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

beginning December 7, 1941, and ending on December 31, 1946, and members who served in

uniform during the Cold War between 1947 through 1991, including those members who did not

serve in a declared war or conflict and the property of each person who served in the military or

naval services of the United States in the Korean conflict at any time during the period beginning

June 27, 1950, and ending January 31, 1955, or in the Vietnam conflict at any time during the

period beginning February 28, 1961, and ending May 7, 1975, or who actually served in the

Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf conflict, the Haitian conflict, the

Somalian conflict, and the Bosnian conflict, at any time during the period beginning August 2,

1990, and ending May 1, 1994, or in any conflict or undeclared war and who was honorably

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

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

that person, is exempted from taxation to the amount of one thousand dollars ($1,000), except in:

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

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

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

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

     (iv) Jamestown, where the town council may, by ordinance, provide for a tax credit or

exemption to any veteran of the United States armed services regardless of their qualified service

dates, who was honorably discharged or who was discharged under conditions other than

dishonorable;

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

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

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

Desert Storm;

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

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

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

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

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

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

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

thousand dollars ($10,000);

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

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

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

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

($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real

property;

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

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

dollars ($40,500);

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

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

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

     (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

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

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

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

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

by ordinance, provide for an additional exemption to any veteran of the United States armed

services, regardless of the veteran's qualified service dates, who was honorably discharged, or to

the unmarried widow or widower of that person who is not currently receiving this statutory

exemption;

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

ordinance, provide for an additional tax credit to any veteran of the United States armed services,

regardless of the veteran's qualified service dates, who was honorably discharged, or to the

unmarried widow or widower of that person who is not currently receiving this statutory exemption;

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

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

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

     (xxi) Tiverton, where the town council may provide, by ordinance as may be amended from

time to time, a tax credit of two hundred dollars ($200) or greater.; and

     (xxii) North Smithfield, where the town council may provide, by ordinance, as may be

amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350)

or greater to any veteran as defined in § 44-3-4(a)(1), or a tax dollar credit reduction of two hundred

dollars ($200) or greater to the unmarried widow or widower of any veteran as defined in § 44-3-

4 (a)(1).

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

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

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

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

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

may be filed with the assessors for the year for which exemption is claimed, evidence that he or

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

provided, however, that in the town of South Kingstown, the person entitled to the exemption shall

present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that

he or she is entitled to the exemption; and, provided, further, that the exemption provided for in

this subdivision to the extent that it applies in any city or town, shall be applied in full to the total

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value of the person's real and tangible personal property located in the city or town; and, provided,

that there is an additional exemption from taxation in the amount of one thousand dollars ($1,000),

except in:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

so long as the total disability continues;

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

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

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

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

honorably discharged or who was discharged under conditions other than dishonorable, or to the

unmarried widow or widower of that person who is not currently receiving this statutory exemption.

     (3) Provided, that:

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

six thousand dollars ($6,000);

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

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

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

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

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

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

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

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

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

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

     (vii) The Tiverton town council may, by ordinance which may be amended from time to

time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of

the totally disabled persons;

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

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

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

of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500);

and

     (x) Jamestown, where the town council may, by ordinance, provide for an additional tax

credit or exemption on real and personal property to any veteran of the United States armed services

regardless of their qualified service dates, who is considered one hundred percent (100%) totally

disabled through a service connected disability and who was honorably discharged or who was

discharged under conditions other than dishonorable, or to the unmarried widow or widower of that

person who is not currently receiving this statutory exemption.

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

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

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

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

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

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

undeclared war who is determined by the Veterans' Administration of the United States of America

to be partially disabled through a service-connected disability and who presents to the assessors a

certificate that he or she is partially disabled, which certificate remains effectual so long as the

partial disability continues. Provided, however, that the Barrington town council may exempt real

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

Warwick city council may, by ordinance, exempt real property of each of the above-named persons

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

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

the conflict, in the amount of four thousand dollars ($4,000).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

furnished to the assessors except in:

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

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

thousand five hundred dollars ($7,500);

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

of assessed valuation, whichever is greater;

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

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

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

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

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

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

     (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);

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

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

     (9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two

hundred dollars ($200) or greater, as may be amended from time to time; and

     (10) Jamestown, where the town council may, by ordinance, provide for a tax credit.; and

     (11) North Smithfield, where the town council may, by ordinance, as may be amended

from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350)

or greater.

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

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

Administration of the United States to be totally disabled through service-connected disability may,

by ordinance, passed in the city or town where the veteran's property is assessed, receive a ten

thousand dollar ($10,000) exemption from local taxation on his or her property whether real or

personal and if the veteran owns real property may be exempt from taxation by any fire and/or

lighting district; provided, that in the town of: North Kingstown, where the amount of the

exemption shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002,

assessment; and for the town of Westerly, where the amount of the exemption shall be thirty-nine

thousand dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town

of Cumberland, where the amount of the exemption shall not exceed forty-seven thousand five

hundred forty-four dollars ($47,544); and the town of Narragansett, where the amount of the

exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real

property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in

the city of Cranston, commencing with the December 31, 2016, assessment, where the exemption

will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried

widow or widower of such veteran, and in the town of Tiverton, where, by ordinance, a tax credit

of two hundred dollars ($200) or greater shall be applied to the qualified veteran's property

assessment tax bill.

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

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

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

or dissolved by a court of competent jurisdiction.

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

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

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

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

the United States, except in:

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

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

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

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

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

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

     (4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six

hundred dollars ($600) or greater; and

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

greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent

relief or benefit.; and

     (6) North Smithfield, where the town council may, by ordinance, as may be amended from

time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or

greater.

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

specified in this section.

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

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

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

     (h) Bristol, where the town council of Bristol may, by ordinance, provide for an exemption

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

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

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

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

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

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

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

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

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

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

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

adaptive housing grant from the veteran's administration, the person or the person's surviving

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

the amount of the above referenced exemption shall be forty-six thousand five hundred dollars

($46,500).

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

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

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

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

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

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

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

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

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

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

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

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

deceased son or daughter are living; provided:

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

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

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

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

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

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

receiving a gold star exemption;

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

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

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

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

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

value of real and personal property not to exceed forty-six thousand five hundred dollars ($46,500);

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

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

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

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

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

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

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

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

     (11) Narragansett. The town of Narragansett may provide, by ordinance, an exemption not

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

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

star exemption;

     (12) Tiverton. The town of Tiverton may provide, by ordinance, a tax credit of one hundred

twenty dollars ($120) or greater for persons receiving a gold star exemption; and

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

reduction for persons receiving a gold star exemption.; and

     (14) North Smithfield. The town council may, by ordinance, as may be amended from time

to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater

for persons receiving a gold star exemption.

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

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

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

provisions shall not be affected by that invalidity.

     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION - VETERANS

EXEMPTIONS

***

     This act would allow the town of North Smithfield town council to provide veterans' and

gold star parents exemptions from real estate taxes.

     This act would take effect upon passage.

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