Chapter 165 |
2019 -- H 5896 Enacted 07/11/2019 |
A N A C T |
RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION - VETERANS' EXEMPTIONS |
Introduced By: Representative Deborah L. Ruggiero |
Date Introduced: March 22, 2019 |
It is enacted by the General Assembly as follows: |
SECTION 1. Section 44-3-4 of the General Laws in Chapter 44-3 entitled "Property |
Subject to Taxation" is hereby amended to read as follows: |
44-3-4. Veterans' exemptions. |
(a)(1) The property of each person who served in the military or naval service of the |
United States in the war of the rebellion, the Spanish-American war, the insurrection in the |
Philippines, the China-relief expedition, or World War I, and the property of each person who |
served in the military or naval service of the United States in World War II at any time during the |
period beginning December 7, 1941, and ending on December 31, 1946, and the property of each |
person who served in the military or naval services of the United States in the Korean conflict at |
any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the |
Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7, |
1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian |
Gulf conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time |
during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or |
undeclared war and who was honorably discharged from the service, or who was discharged |
under conditions other than dishonorable, or who, if not discharged, served honorably, or the |
property of the unmarried widow or widower of that person, is exempted from taxation to the |
amount of one thousand dollars ($1,000), except in: |
(i) Burrillville, where the exemption is four thousand dollars ($4,000); |
(ii) Cumberland, where the town council may, by ordinance, provide for an exemption of |
a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772); |
(iii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); |
(iv) Jamestown, where the town council may, by ordinance, provide for an exemption for |
veterans, and a tax credit for one hundred percent (100%) service-related disabled veterans at the |
discretion of the council a tax credit or exemption to any veteran of the United States armed |
services regardless of their qualified service dates, who was honorably discharged or who was |
discharged under conditions other than dishonorable; |
(v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and |
where the town council may also provide for a real estate tax exemption not exceeding ten |
thousand dollars ($10,000) for those honorably discharged active duty veterans who served in |
Operation Desert Storm; |
(vi) Newport, where the exemption is four thousand dollars ($4,000); |
(vii) New Shoreham, where the town council may, by ordinance, provide for an |
exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); |
(viii) North Kingstown, where the exemption is ten thousand dollars ($10,000); |
(ix) North Providence, where the town council may, by ordinance, provide for an |
exemption of a maximum of five thousand dollars ($5,000); |
(x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten |
thousand dollars ($10,000); |
(x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four |
thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by |
ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000); |
(xi) Warren, where the exemption shall not exceed five thousand five hundred dollars |
($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real |
property; |
(xii) Westerly, where the town council may, by ordinance, provide an exemption of the |
total value of the veterans' real and personal property to a maximum of forty thousand five |
hundred dollars ($40,500); |
(xiii) Barrington, where the town council may, by ordinance, provide for an exemption of |
six thousand dollars ($6,000) for real property; |
(xiv) Exeter, where the exemption is five thousand dollars ($5,000); |
(xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000); |
(xvi) West Warwick, where the city council may, by ordinance, provide for an exemption |
of up to ten thousand dollars ($10,000); |
(xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a |
maximum of four thousand dollars ($4,000); |
(xviii) [As added by P.L 2016, ch. 238, § 1]. Charlestown, where the town council may, |
by ordinance, provide for an additional exemption to any veteran of the United States armed |
services, regardless of the veteran's qualified service dates, who was honorably discharged, or to |
the unmarried widow or widower of that person who is not currently receiving this statutory |
exemption; |
(xix) [As added by P.L 2016, ch. 268, § 1]. Charlestown, where the town council may, by |
ordinance, provide for an additional tax credit to any veteran of the United States armed services, |
regardless of the veteran's qualified service dates, who was honorably discharged, or to the |
unmarried widow or widower of that person who is not currently receiving this statutory |
exemption; |
(xx) Narragansett, where the town council may, by ordinance, provide for an exemption |
of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or |
twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and |
(xxi) Tiverton, where the town council may provide, by ordinance as may be amended |
from time to time, a tax credit of two hundred dollars ($200) or greater. |
(2) The exemption is applied to the property in the municipality where the person resides, |
and if there is not sufficient property to exhaust the exemption, the person may claim the balance |
in any other city or town where the person may own property; provided, that the exemption is not |
allowed in favor of any person who is not a legal resident of the state, or unless the person |
entitled to the exemption has presented to the assessors, on or before the last day on which sworn |
statements may be filed with the assessors for the year for which exemption is claimed, evidence |
that he or she is entitled, which evidence shall stand so long as his or her legal residence remains |
unchanged; provided, however, that in the town of South Kingstown, the person entitled to the |
exemption shall present to the assessors, at least five (5) days prior to the certification of the tax |
roll, evidence that he or she is entitled to the exemption; and, provided, further, that the |
exemption provided for in this subdivision to the extent that it applies in any city or town, shall be |
applied in full to the total value of the person's real and tangible personal property located in the |
city or town; and, provided, that there is an additional exemption from taxation in the amount of |
one thousand dollars ($1,000), except in: |
(i) Central Falls, where the city council may, by ordinance, provide for an exemption of a |
maximum of seven thousand five hundred dollars ($7,500); |
(ii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000); |
(iii) Cumberland, where the town council may, by ordinance, provide for an exemption of |
a maximum of twenty-two thousand five hundred dollars ($22,500); |
(iv) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); |
(v) Newport, where the exemption is four thousand dollars ($4,000); |
(vi) New Shoreham, where the town council may, by ordinance, provide for an |
exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); |
(vii) North Providence, where the town council may, by ordinance, provide for an |
exemption of a maximum of five thousand dollars ($5,000); |
(viii) Smithfield, where the exemption is four thousand dollars ($4,000); |
(ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000); |
(x) Barrington, where the town council may, by ordinance, provide for an exemption of |
six thousand dollars ($6,000) for real property; of the property of every honorably discharged |
veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the |
Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any |
time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or |
undeclared war who is determined by the Veterans Administration of the United States of |
America to be totally disabled through service-connected disability and who presents to the |
assessors a certificate from the veterans administration that the person is totally disabled, which |
certificate remains effectual so long as the total disability continues; and |
(xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit |
reduction to replace the tax assessment exemption, as so stated in all sections herein.; and |
(xii) Jamestown, where the town council may, by ordinance, provide for an exemption to |
any veteran of the United States armed services regardless of their qualified service dates, who |
was honorably discharged or who was discharged under conditions other than dishonorable, or to |
the unmarried widow or widower of that person who is not currently receiving this statutory |
exemption. |
(3) Provided, that: |
(i) Burrillville may exempt real property of the totally disabled persons in the amount of |
six thousand dollars ($6,000); |
(ii) Cumberland town council may, by ordinance, provide for an exemption of a |
maximum of twenty-two thousand five hundred dollars ($22,500); |
(iii) Little Compton may, by ordinance, exempt real property of each of the totally |
disabled persons in the amount of six thousand dollars ($6,000); |
(iv) Middletown may exempt the real property of each of the totally disabled persons in |
the amount of five thousand dollars ($5,000); |
(v) New Shoreham town council may, by ordinance, provide for an exemption of a |
maximum of thirty-six thousand four hundred fifty dollars ($36,450); |
(vi) North Providence town council may, by ordinance, provide for an exemption of a |
maximum of five thousand dollars ($5,000); |
(vii) The Tiverton town council may, by ordinance which may be amended from time to |
time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of |
the totally disabled persons; |
(viii) West Warwick town council may exempt the real property of each of the totally |
disabled persons in an amount of two hundred dollars ($200); and |
(ix) Westerly town council may, by ordinance, provide for an exemption on the total |
value of real and personal property to a maximum of forty-six thousand five hundred dollars |
($46,500).; and |
(x) Jamestown, where the town council may, by ordinance, provide for an additional tax |
credit or exemption on real and personal property to any veteran of the United States armed |
services regardless of their qualified service dates, who is considered one hundred percent (100%) |
totally disabled through a service connected disability and who was honorably discharged or who |
was discharged under conditions other than dishonorable, or to the unmarried widow or widower |
of that person who is not currently receiving this statutory exemption. |
(4) There is an additional exemption from taxation in the town of: |
Warren, where its town council may, by ordinance, provide for an exemption not |
exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably |
discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, |
the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at |
any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict |
or undeclared war who is determined by the Veterans' Administration of the United States of |
America to be partially disabled through a service-connected disability and who presents to the |
assessors a certificate that he or she is partially disabled, which certificate remains effectual so |
long as the partial disability continues. Provided, however, that the Barrington town council may |
exempt real property of each of the above named persons in the amount of three thousand dollars |
($3,000); Warwick city council may, by ordinance, exempt real property of each of the above- |
named persons and to any person who served in any capacity in the military or naval service |
during the period of time of the Persian Gulf conflict, whether or not the person served in the |
geographical location of the conflict, in the amount of four thousand dollars ($4,000). |
(5) Lincoln . There is an additional exemption from taxation in the town of Lincoln for |
the property of each person who actually served in the military or naval service of the United |
States in the Persian Gulf conflict and who was honorably discharged from the service, or who |
was discharged under conditions other than dishonorable, or who, if not discharged, served |
honorably, or of the unmarried widow or widower of that person. The exemption shall be |
determined by the town council in an amount not to exceed ten thousand dollars ($10,000). |
(b) In addition to the exemption provided in subsection (a) of this section, there is a ten- |
thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the |
unmarried widow or widower of a deceased veteran of the military or naval service of the United |
States who is determined, under applicable federal law by the Veterans Administration of the |
United States, to be totally disabled through service-connected disability and who, by reason of |
the disability, has received assistance in acquiring "specially adopted housing" under laws |
administered by the veterans' administration; provided, that the real estate is occupied as his or |
her domicile by the person; and, provided, that if the property is designed for occupancy by more |
than one family, then only that value of so much of the house as is occupied by the person as his |
or her domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance |
is furnished to the assessors except in: |
(1) Cranston, where the exemption shall not exceed thirty thousand dollars ($30,000); |
(2) Cumberland, where the town council may provide for an exemption not to exceed |
seven thousand five hundred dollars ($7,500); |
(3) Newport, where the exemption is ten thousand dollars ($10,000) or ten percent (10%) |
of assessed valuation, whichever is greater; |
(4) New Shoreham, where the town council may, by ordinance, provide for an exemption |
of a maximum of thirty-six thousand four hundred fifty dollars ($36,450); |
(5) North Providence, where the town council may, by ordinance, provide for an |
exemption not to exceed twelve thousand five hundred dollars ($12,500); |
(6) Westerly, where the town council may, by ordinance, provide for an exemption of a |
maximum of forty thousand five hundred dollars ($40,500); |
(7) Lincoln, where the town council may, by ordinance, provide for an exemption of a |
maximum of fifteen thousand dollars ($15,000); |
(8) Narragansett, where the town council may, by ordinance, provide for an exemption of |
a maximum of fifty thousand dollars ($50,000); and |
(9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two |
hundred dollars ($200) or greater, as may be amended from time to time.; and |
(10) Jamestown, where the town council may, by ordinance, provide for a tax credit. |
(c) In addition to the previously provided exemptions, any veteran of the military or |
naval service of the United States who is determined, under applicable federal law by the |
Veterans' Administration of the United States to be totally disabled through service-connected |
disability may, by ordinance, passed in the city or town where the veteran's property is assessed, |
receive a ten thousand dollar ($10,000) exemption from local taxation on his or her property |
whether real or personal and if the veteran owns real property may be exempt from taxation by |
any fire and/or lighting district; provided, that in the town of: North Kingstown, where the |
amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the |
December 31, 2002, assessment; and for the town of Westerly, where the amount of the |
exemption shall be thirty-nine thousand dollars ($39,000) commencing with the December 31, |
2005, assessment; and in the town of Cumberland, where the amount of the exemption shall not |
exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of |
Narragansett, where the amount of the exemption shall not exceed twenty thousand dollars |
($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the |
assessed value of a motor vehicle; and in the city of Cranston, commencing with the December |
31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars |
($250,000) and be extended to the unmarried widow or widower of such veteran, and in the town |
of Tiverton, where, by ordinance, a tax credit of two hundred dollars ($200) or greater shall be |
applied to the qualified veteran's property assessment tax bill. |
(d) In determining whether or not a person is the widow or widower of a veteran for the |
purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of |
the benefits of the section if the remarriage is void, has been terminated by death, or has been |
annulled or dissolved by a court of competent jurisdiction. |
(e) In addition to the previously provided exemptions, there may by ordinance passed in |
the city or town where the person's property is assessed, be an additional fifteen thousand dollars |
($15,000) exemption from local taxation on real and personal property for any veteran of military |
or naval service of the United States or the unmarried widow or widower of person who has been |
or shall be classified as, or determined to be, a prisoner of war by the Veterans' Administration of |
the United States, except in: |
(1) Westerly, where the town council may, by ordinance, provide for an exemption of a |
maximum of sixty-eight thousand dollars ($68,000); |
(2) Cumberland, where the town council may by ordinance provide for an exemption of a |
maximum of forty-seven thousand five hundred forty-four dollars ($47,544); |
(3) Narragansett, where the town council may, by ordinance, provide for an exemption of |
a maximum of forty thousand dollars ($40,000); and |
(4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six |
hundred dollars ($600) or greater.; and |
(5) Jamestown, where the town council may, by ordinance, provide for an exemption |
greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an |
equivalent relief or benefit. |
(f) Cities and towns granting exemptions under this section shall use the eligibility dates |
specified in this section. |
(g) The several cities and towns not previously authorized to provide an exemption for |
those veterans who actually served in the Persian Gulf conflict may provide that exemption in the |
amount authorized in this section for veterans of other recognized conflicts. |
(h) Bristol, where the town council of Bristol may, by ordinance, provide for an |
exemption for any veteran and the unmarried widow or widower of a deceased veteran of military |
or naval service of the United States who is determined, under applicable federal law by the |
Veterans' Administration of the United States to be partially disabled through service-connected |
disability. |
(i) In addition to the previously provided exemption, any veteran who is discharged from |
the military or naval service of the United States under conditions other than dishonorable, or an |
officer who is honorably separated from military or naval service, who is determined, under |
applicable federal law by the Veterans Administration of the United States to be totally and |
permanently disabled through a service-connected disability, who owns a specially adapted |
homestead that has been acquired or modified with the assistance of a special adaptive housing |
grant from the Veteran's Administration and that meets Veteran's Administration and Americans |
with disability act guidelines from adaptive housing or that has been acquired or modified using |
proceeds from the sale of any previous homestead that was acquired with the assistance of a |
special adaptive housing grant from the veteran's administration, the person or the person's |
surviving spouse is exempt from all taxation on the homestead. Provided, that in the town of |
Westerly where the amount of the above referenced exemption shall be forty-six thousand five |
hundred dollars ($46,500). |
(j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) |
exemption for any person who is an active member of the armed forces of the United States. |
(k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants |
to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax |
credit in an amount to be determined from time to time by the town council. |
SECTION 2. This act shall take effect upon passage. |
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LC002205 |
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