2023 -- H 5970

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LC001468

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2023

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A N   A C T

RELATING TO PUBLIC PROPERTY AND WORKS -- NARRAGANSETT TRIBAL

SOVEREIGNTY ACT

     

     Introduced By: Representatives Henries, Tanzi, Stewart, Alzate, Sanchez, J. Lombardi,
Felix, and Cotter

     Date Introduced: March 01, 2023

     Referred To: House State Government & Elections

     It is enacted by the General Assembly as follows:

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

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is hereby amended by adding thereto the following chapter:

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CHAPTER 18.1

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NARRAGANSETT TRIBAL SOVEREIGNTY ACT

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     37-18.1-1. Short title.

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

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     37-18.1-2. Declaration of sovereignty.

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

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as the sole sovereign federally recognized Indian tribe in what is now known as the State of Rhode

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Island, and recognizes the tribe's governmental structure and status.

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     SECTION 2. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is

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hereby amended by adding thereto the following section:

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     44-3-67. Narragansett Indian Tribe tax exemptions.

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     All Narragansett tribal members owning real estate, as well as all Narragansett tribal

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

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incorporated in the State of Rhode Island, shall be exempt from real estate taxes, as follows:

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     (1) Tax exemption for commercial real estate.

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     (i) Full tax exemption shall apply to Narragansett tribally owned commercial real estate

 

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upon proof of:

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

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and

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     (B) Proof of Narragansett tribal land ownership with at least one current Narragansett tribal

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member on the property deed.

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     (ii) Full tax exemption shall apply to Narragansett tribal members of privately owned

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commercial real estate property upon proof of:

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     (A) Membership in the federally acknowledged and recognized Narragansett Indian Tribe;

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and

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

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Island.

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     (2) Real estate tax exemption for businesses-owned real estate.

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

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Indian Tribe shall be exempt from real estate taxes upon proof of:

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     (A) Membership in the federally acknowledged and recognized Narragansett Indian Tribe;

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     (B) Business creation under Narragansett tribal law; and

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     (C) Proof of Narragansett tribal land ownership with at least one current Narragansett tribal

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member on the property deed.

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     (ii) Narragansett tribal member-led community 501(c)(3) nonprofit organizations and their

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related businesses shall be real estate tax exempt upon proof of:

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

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     (B) 501(c)(3) IRS status; and

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     (C) At least fifty-one percent (51%) Narragansett Indian Tribe member enrollment in the

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executive (officers) leadership and board leadership.

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     (3) Tribal, private and community land trusts.

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     (i) Land trusts created under the laws of the Narragansett Indian Tribe shall be real estate

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tax exempt in the State of Rhode Island upon proof of:

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     (A) Membership in the federally acknowledged and recognized Narragansett Indian Tribe;

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and

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     (B) With at least fifty-one percent (51%) current Narragansett tribal member on the

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property deed of the private land trust or the community land trust.

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     (ii) Private and community land trusts shall be exempt from all real estate and property

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taxes upon proof of:

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     (A) The trust has been created under Rhode Island law; and

 

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     (B) At least fifty-one percent (51%) of land trust owners or trust managers have

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Narragansett Indian Tribal membership.

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     (4) Narragansett tribal membership shall be confirmed and determined by the Narragansett

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Indian Tribe. Proof of tribal membership shall be provided as needed.

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     (5) Full tax exemption shall apply on any land related taxes other than real estate taxes that

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are imposed by any municipality in the State of Rhode Island, as it pertains to subsections (1), (2)

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and (3) of this section.

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     SECTION 3. 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 exempt all Narragansett Indian Tribe members owning real estate, whether

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privately, commercially, in nonprofit corporations or in land trusts, from all real estate taxes

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imposed by the state or any municipality.

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     This act would take effect upon passage.

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