2022 -- H 8196

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LC005643

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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 PUBLIC PROPERTY AND WORKS -- NARRAGANSETT TRIBAL

SOVEREIGNTY ACT

     Introduced By: Representatives Henries, Vella-Wilkinson, Morales, Williams, Felix, and
Alzate

     Date Introduced: April 29, 2022

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

     SECTION 1. Title 37 of the General Laws entitled "PUBLIC PROPERTY AND WORKS"

is hereby amended by adding thereto the following chapter:

CHAPTER 18.1

NARRAGANSETT TRIBAL SOVEREIGNTY ACT

     37-18.1-1. Short title.

     This chapter shall be known and may be cited as the "Narragansett Tribal Sovereignty Act."

     37-18.1-2. Declaration of sovereignty.

     The State of Rhode Island hereby declares and acknowledges the Narragansett Indian tribe

as a sovereign and federally recognized Indian tribe, and recognizes the tribe's governmental

structure and status.

     37-18.1-3. Tribal member tax exemptions.

     (a) All Narragansett tribal member real estate owners, as well as all Narragansett tribal

member organizations, businesses and land trusts created under Narragansett tribal law, or

incorporated in the State of Rhode Island shall be exempt from real estate and personal property

taxes as follows:

     (1) Narragansett tribal member resident-owners shall be exempt from real estate taxes upon

proof of:

     (i) Real estate property ownership in the State of Rhode Island with at least one

Narragansett tribal household member as an owner on the recorded property deed; and

     (ii) The owner recorded on the deed pursuant to subsection (a)(1)(i) of this section has

established membership pursuant to tribal law in the federally acknowledged and recognized

Narragansett Indian tribe.

     (2) All commercial real estate owned by Narragansett tribal members shall be exempt from

all real and personal property taxes upon proof of:

     (i) Membership in the federally acknowledged and recognized Narragansett Indian tribe;

and

     (ii) Proof of Narragansett tribal land ownership.

     (3) All real and personal property tax exemptions shall apply to Narragansett tribal

members of privately owned commercial real estate property upon proof of:

     (i) Membership in the federally acknowledged and recognized Narragansett Indian tribe;

and

     (ii) At least fifty-one percent (51%) Narragansett tribal real estate ownership in Rhode

Island.

     (4) All business entities created by the federally acknowledged and recognized

Narragansett Indian tribe shall be exempt from real estate and personal property taxes upon proof

of:

     (i) Business created under Narragansett tribal law; and

     (ii) Proof of Narragansett tribal land ownership.

     (b) Narragansett tribal member-led community charitable organizations under 501(c)(3) of

the Internal Revenue Code, nonprofit organizations and their related businesses shall be exempt

from taxation upon proof of:

     (1) Business incorporation in the State of Rhode Island;

     (2) 501(c)(3) IRS status; and

     (3) At least fifty-one percent (51%) Narragansett Indian tribal member appointment as

executive (officers) leadership and board leadership.

     (c) Tribal, private and community land trusts shall be exempt from any real and personal

property tax upon proof of:

     (1) Land trusts created under the laws of the Narragansett Indian tribe; and

     (2) The trust having been created under Rhode Island law; and

     (3) At least fifty-one percent (51%) of land trust owners have Narragansett Indian tribal

membership.

     37-18.1-4. Tribal membership.

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     Narragansett tribal membership shall be confirmed and determined by the Narragansett

Indian tribe pursuant to Narragansett Indian tribal law.

     37-18.1-5. Exempt from city and town property tax.

     No municipality shall tax any real or personal property subject to exemption pursuant to §

37-18.1-3.

     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 PUBLIC PROPERTY AND WORKS -- NARRAGANSETT TRIBAL

SOVEREIGNTY ACT

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     This act would provide that the Narragansett Indian tribe would be considered a sovereign

and federally recognized Indian tribe and would exempt the tribe and its members and organizations

from taxation.

     This act would take effect upon passage.

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