Chapter 303
2013 -- H 5553
Enacted 07/15/13
A N A C T
RELATING TO
TAXATION -- TAXATION OF FARM, FOREST AND
Introduced By: Representatives Giarrusso, Chippendale, Marcello, Walsh, and Newberry
Date Introduced: February 14, 2013
It is enacted by the
General Assembly as follows:
SECTION 1. Sections 44-27-3, 44-27-4 and 44-27-5 of the
General Laws in Chapter 44-
27 entitled "Taxation
of Farm, Forest, and
follows:
44-27-3.
Classification of farmland. -- (a) An owner of land may file a written
application with the director of environmental management, for
its designation by the director as
farmland. When the application is made and after a filing fee
of ten dollars ($10.00) is paid, the
director shall examine the land and, if the director
determines that it is farmland, the director shall
issue a certificate in his or her office, furnish a copy to
the owner of the land, and file one copy in
the office of the assessor of the city or town in which
the land is located.
(b) When requested to
do so by the assessor or whenever the director deems it necessary,
the director of environmental management shall re-examine
land designated by the director as
farmland. If the director finds that this land is no longer
farmland, the director shall send a notice
to the landowner that the landowner has thirty (30) days
either to bring the land into compliance
or to request a formal hearing before the director. If
after the thirty (30) days or after the hearing,
the director confirms that the land is no longer
farmland, the director shall issue a certificate
canceling his or her designation of the land as farmland, and
shall furnish one copy to the owner
and file one in the office of the assessor. Loss of
designation by action of the director of
environmental management makes the land subject to the land use
change tax provided for in
section 44-5-39.
(c) (1) An owner of land designated as farmland by the director of
environmental
management may apply for its classification as farmland on any
assessment list of the city or
town where it is located by filing a written application
for that classification with the assessor of
the city or town not earlier than thirty (30) days before
nor later than thirty (30) days after the
date of assessment, except that in years of revaluation
not later than thirty (30) days after written
notice of revaluation or in its absence after receipt of the
tax bill, and if the director has not
cancelled his or her designation of that land as farmland as of
a date at or prior to the date of the
assessment, the assessor shall classify the land as farmland and
include it as farmland on the
assessment list.
(2) In order to
maintain this classification, each year thereafter, the property owner shall
submit to the assessor a certificate on a form prescribed by
the assessor confirming that the land
is still used in farming. The assessor shall in the
first notification mail the forms by registered or
certified first class mail not later than the thirtieth
of November and if a second notification is
needed, it shall be mailed certified. Failure to submit the certificate by thirty (30)
days after the
date of assessment is construed as voluntary withdrawal of
the classification, except that the
assessor may waive this requirement for good cause.
(3) Notwithstanding the
preceding subsections, whenever the owner of land designated
and classified as farmland is a municipal land trust,
municipal conservation commission, or
private nonprofit land trust, annual certification is not
required, and the classification continues
until the voluntary withdrawal of the classification by the
owner, or the transfer of the land by the
owner in fee simple.
(d) Application to the
director of environmental management for designation as farmland
shall be made upon a form prescribed by the director and
shall present a description of the land
and any other information that he or she may require to
aid the director in determining whether
the land qualifies for that designation. An application
to an assessor for classification of land as
farmland shall be made upon a form prescribed by the assessor
and shall present a description of
the land and the date of issuance by the director of
environmental management of his or her
certificate designating it as farmland.
(e) Failure to file an application
for classification of farmland within the time limit
prescribed in subsection (c) of this section and in the manner
and form prescribed in subsection
(d) of this section shall be
construed as a waiver of the right to that classification on the
assessment list.
(f) Any landowner
aggrieved by: (1) the cancellation of a designation under subsection
(b) of this section or the
denial of an application, filed in accordance with the provisions of
subsections (c) and (d) of this section, by the assessor of a
city or town for a classification of land
as farmland; or (2) the use value assessment placed on
land classified as farmland by the assessor;
has the right to file an appeal within ninety (90) days
of receiving notice, in writing, of the denial
or the use value assessment with the board of assessment
review of the city or town. Should the
city or town not have a board of assessment review, the
city or town council reviews the appeal.
The assessor shall be given the opportunity to explain
either his or her refusal to classify the land
or the assessment placed on the classified land. The
board of review, or city or town council, shall
also consider the testimony of the landowner and the city
or town's planning board and
conservation commission, if they exist. They shall also seek and
consider the advice of the office
of state planning, the department of environmental
management, the dean of the college of
resource development, and the conservation district in which
the city or town is located.
(g) (1) The board of assessment review, or city or town council,
shall not disturb the
designation of the director issued pursuant to subsection (a) of
this section, unless the tax assessor
has shown by a preponderance of the evidence that that
designation was erroneous.
(2) The board of
assessment review, or city or town council, shall render a decision
within forty-five (45) days of the date of filing the
appeal. Decisions of the board of assessment
review, or city or town council, may be appealed to the
superior court pursuant to section 44-27-
6.
44-27-4.
Classification of forest land. -- (a) An owner of not less than ten (10) acres of
forest land may file a written application with the director
of environmental management for its
designation by the director as forest land. When the application
is made and a filing fee of ten
dollars ($10.00) is paid, the director shall examine the land
and, if the director determines that it
is forest land, the director shall issue a certificate
in his or her office, furnish a copy to the owner
of the land, and file a copy in the office of the
assessor of the city or town where the land is
located.
(b) (1) When requested to do so by the assessor or whenever the
director deems it
necessary, the director of environmental management shall
re-examine land designated by him or
her as forest land. If the director finds that the land
is no longer forest land or if the director finds
that the land is not being managed in accordance with the
forest management plan approved by
the director, he or she shall send a notice to the
landowner that the landowner has thirty (30) days
either to bring the land into compliance or to request a
formal hearing before the director. If after
the thirty (30) days or after the hearing, the director
confirms that the land is no longer forest
land, the director shall issue a certificate canceling his
or her designation of the land as forest land
and shall furnish one copy to the owner and shall file
one copy in the office of the assessor.
(2) Loss of designation
by action of the director of environmental management makes
the land subject to the land use change tax provided for
in section 44-5-39.
(c) (1) An owner of land designated as forest land by the director
of environmental
management may apply for its classification as forest land on
any assessment list of the city or
town where it is located by filing a written application
for the classification with the assessor of
the city or town not earlier than thirty (30) days before
nor later than thirty (30) days after the
date of assessment, except that in years of revaluation
not later than thirty (30) days after written
notice of revaluation or in its absence after receipt of the
tax bill. If the director has not cancelled
his or her designation of the land as forest land as of a
date at or prior to the date of the
assessment, the assessor shall classify the land as forest land
and include the land as forest land
on the assessment list.
(2) In order to
maintain this classification, each year thereafter, the property owner shall
submit to the assessor a certificate on a form prescribed by
the assessor confirming that the land
is still managed as forest land. The assessor shall in
the first notification mail these forms by first
class mail to
the property owner not later than November thirtieth and if a second
notification is
needed, it shall be mailed certified. Failure to submit the certificate by thirty (30)
days after the
date of assessment is construed as voluntary withdrawal of
the classification; except that the
assessor may waive this requirement for good cause.
(3) Notwithstanding the
preceding subsections, whenever the owner of land designated
and classified as forest land is a municipal land trust,
municipal conservation commission, or
private non-profit land trust, annual certification is not
required, and the classification continues
until the voluntary withdrawal of the classification by the
owner or transfer of the land by the
owner in fee simple.
(d) Application to the
director of environmental management for designation of land as
forest land shall be made upon a form prescribed by the
director and shall present a description of
the land and any other information that he or she may
require to aid the director in determining
whether the land qualifies for that designation, including a
written forest management plan
prepared by a professionally qualified forester on the
director's staff or another professionally
qualified forester in consultation with the landowner, with
recommended management practices
to be followed. An application to an assessor for
classification of land as forest land shall be made
on a form prescribed by the assessor and shall present a
description of the land and the date of the
issuance by the director of his or her certificate designating
it as forest land.
(e) Failure to file an
application for classification of land as forest land within the time
limit prescribed in subsection (c) of this section and in
the manner and form prescribed in
subsection (d) of this section is considered a waiver of the
right to that classification on the
assessment lists.
(f) Any landowner
aggrieved by: (1) the cancellation of a designation under subsection
(b) of this section or the
denial of an application, filed in accordance with the provisions of
subsections (c) and (d) of this section, by the assessor of a
city or town for a classification of land
as forest land; or (2) the use value assessment placed
on land classified as forest land by the
assessor; has the right to file an appeal within ninety (90)
days of receiving notice, in writing, of
the denial or the use value assessment with the board of
assessment review of the city or town.
Should the city or town not have a board of assessment
review, the city or town council shall
review the appeal. The assessor is given the opportunity to
explain either his or her refusal to
classify the land or the assessment placed on the classified
land. The board of review, or city or
town council, shall also consider the testimony of the
landowner and the city or town's planning
board and conservation commission, if they exist. They
shall also seek and consider the advice of
the office of state planning, the department of
environmental management, the dean of the college
of resource development and the conservation district in
which the city or town is located.
(g) (1) The board of assessment review, or city or town council,
shall not disturb the
designation of the director issued pursuant to subsection (a) of
this section, unless the tax assessor
has shown by a preponderance of the evidence that that
designation was erroneous.
(2) The board of
assessment review, or city or town council, shall render a decision
within forty-five (45) days of the date of filing the
appeal. Decisions of the board of assessment
review, or city or town council, may be appealed to the
superior court pursuant to the provisions
of section 44-27-6.
44-27-5.
Classification of open space land. -- (a) (1) An owner of land may apply for its
classification as open space land on any assessment list of a city
or town by filing a written
application for that classification with the assessor of the city
or town, not later than thirty (30)
days before nor later than thirty (30) days after the date
of assessment, except in years of
revaluation when the landowner may file not later than thirty
(30) days after receiving written
notice of revaluation or in its absence after receipt of the
tax bill. The assessor shall determine
whether the land is open space and, if the assessor
determines that the land is open space, the
assessor shall classify the land as open space land and
include the land as open space on the
assessment list.
(2) In order to
maintain this classification, each year thereafter, the landowner shall
submit to the assessor a certificate, on a form prescribed
by the assessor, confirming that the land
is still open space. The assessor shall in the first
notification mail the forms by registered or
certified first class mail not later than the thirtieth
of November and if a second notification is
needed, it shall be mailed certified. Failure to submit the certificate by thirty (30)
days after the
date of assessment is construed as voluntary withdrawal of
the classification; except that the
assessor may waive this requirement for good cause.
(3) Notwithstanding the
preceding subdivision, whenever the owner of land designated
and classified as open space land is a municipal land
trust, municipal conservation commission,
or private nonprofit land trust, annual certification is
not required, and the classification continues
until the voluntary withdrawal of the classification by the
owner, or the transfer of the land by the
owner is fee simple.
(b) An application for
classification of land as open space land shall be made upon a
form prescribed by the assessor and shall present a
description of the land, a general description
of the use to which it is being put, and any other
information that the assessor may require to aid
him or her in determining whether the land qualifies for
that classification.
(c) Failure to file an
application for classification of land as open space land within the
time limit prescribed in subsection (a) of this section
and in the manner and form prescribed in
subsection (b) of this section is considered a waiver of the
right to that classification on the
assessment list.
(d) Any landowner
aggrieved by: (1) the denial of an application filed in accordance
with the provisions of subsections (a) and (b) of this
section by the assessor of a city or town for
classification of land as open space land; or (2) the use value
assessment placed on land classified
as open space land by the assessor; has the right to
file an appeal within ninety (90) days of
receiving notice, in writing, of the denial or the use value
assessment with the board of
assessment of review of the city or town. Should the city or
town not have a board of assessment
review, the city or town council shall review the appeal.
The assessor shall be given the
opportunity to explain either his or her refusal to classify the
land or the assessment placed on the
classified land. The board of review or city or town council
shall also consider the testimony of
the landowner and the city or town's planning board and
conservation commission, if they exist.
They shall also seek and consider the advice of the
office of state planning, the department of
environmental management, the dean of the college of resource
development and the
conservation district in which the city or town is located.
(e) (1) The board of assessment review, or city or town council,
shall not disturb the
designation of the director issued pursuant to subsection (a) of
this section, unless the tax assessor
has shown by a preponderance of the evidence that that
designation was erroneous.
(2) The board of
assessment review or city or town council shall render a decision within
forty-five (45) days of the date of filing the appeal. Decisions
of the board of assessment review,
or city or town council, may be appealed to the superior
court pursuant to the provisions of
section 44-27-6.
SECTION 2. This act shall take effect upon passage.
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LC01518
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