2023 -- H 5971

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LC001469

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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 TAXATION -- PROPERTY SUBJECT TO TAXATION

     

     Introduced By: Representatives Henries, Morales, Alzate, Tanzi, Stewart, 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. 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 homestead tax exemption.

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     (a) All Narragansett tribal member homeowners shall be exempt from real estate taxes, as

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follows:

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     (1) Homestead tax exemption for residential real estate. Narragansett tribal member

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homeowners shall be exempt from real estate taxes upon proof of:

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     (i) Real estate ownership in the state of Rhode Island with at least one Narragansett tribal

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household member on the property deed; and

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     (ii) Membership in the federally acknowledged and recognized Narragansett Indian Tribe.

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     (b) 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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     (c) Additional full tax exemption shall apply on any land related taxes other than real estate

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taxes that are imposed by any municipality in the State of Rhode Island, as it pertains to subsection

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(a) of this section.

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     (d) All taxes due and owing and any tax liens on Narragansett tribal members residential

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real estate, shall be removed. A Narragansett tribal member-owned home shall be owned in

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perpetuity until sold by the Narragansett tribal owner(s). The sale of the home shall not be under

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duress nor by eminent domain.

 

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     SECTION 2. Chapter 37-18 of the General Laws entitled "Narragansett Indian Land

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Management Corporation" is hereby amended by adding thereto the following section:

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     37-18-2.1. 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 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 TAXATION -- PROPERTY SUBJECT TO TAXATION

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     This act would exempt all Narragansett Indian Tribe homeowners from real estate taxes

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and real estate tax liens, imposed by the state or any municipality. The act would also declare the

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Tribe as the sole sovereign federally recognized Indian Tribe in Rhode Island.

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     This act would take effect upon passage.

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