2023 -- S 0710

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LC002294

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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: Senators Ujifusa, Felag, Lauria, Euer, Lawson, Acosta, Raptakis, Tikoian,
Mack, and Gu

     Date Introduced: March 22, 2023

     Referred To: Senate Finance

     (Veterans)

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-3-4 of the General Laws in Chapter 44-3 entitled "Property

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Subject to Taxation" is hereby amended to read as follows:

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     44-3-4. Veterans’ exemptions.

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     (a)(1) The property of each person who served in the military, national guard or naval

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service of the United States in the war of the rebellion, the Spanish-American war, the insurrection

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

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who served in the military, national guard or naval service of the United States in World War II at

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any time during the period beginning December 7, 1941, and ending on December 31, 1946, and

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members who served in uniform during the Cold War between 1947 through 1991, including those

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members who did not serve in a declared war or conflict and the property of each person who

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served in the military, national guard or naval services of the United States in the Korean conflict

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

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Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7,

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1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf

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

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

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and who was honorably discharged from the service, or who was discharged under conditions other

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than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried

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widow or widower of that person, is exempted from taxation to the amount of one thousand dollars

 

1

($1,000), except in:

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

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

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

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

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

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

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

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dishonorable;

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

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

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

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Desert Storm;

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

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

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

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

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

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

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

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thousand dollars ($10,000);

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

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

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

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

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

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property;

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

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

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dollars ($40,500);

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

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

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

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     (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

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

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

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

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

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

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

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

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exemption;

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

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

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

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

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

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

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

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

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

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

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

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or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit

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reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any

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veteran as defined in subsection (a)(1) of this section.

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

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

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

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

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

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

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

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

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

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

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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,

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

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except in:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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certificate from the veterans administration that the person is totally disabled, which certificate

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remains effectual so long as the total disability continues;

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

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

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

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

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

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

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     (3) Provided, that:

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

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six thousand dollars ($6,000);

 

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

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

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

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

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

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

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

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

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

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

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

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

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the totally disabled persons;

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

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

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

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

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and

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

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

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

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

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

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person who is not currently receiving this statutory exemption.

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

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

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

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

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

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

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

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

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

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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);

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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furnished to the assessors except in:

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

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

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thousand five hundred dollars ($7,500);

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

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of assessed valuation, whichever is greater;

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

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

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

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

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

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

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     (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);

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

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

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

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

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

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

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

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greater.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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assessment tax bill.

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

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

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

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or dissolved by a court of competent jurisdiction.

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

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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

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

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

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the United States, except in:

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

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

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

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

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

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

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

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hundred dollars ($600) or greater;

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

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

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relief or benefit; and

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

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

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greater.

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

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specified in this section.

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

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

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

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

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

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

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

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

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

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

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

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

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

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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

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

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

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

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

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($46,500).

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

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

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

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

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

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     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

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     This act would include the national guard in the definition of who is eligible for veterans'

2

exemptions.

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     This act would take effect upon passage.

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LC002294

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