Bill Summary – FastDemocracy

-- H 5785
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     LC001955
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                      S TATE             OF          RHODE               IS L A N D
                                        IN GENERAL ASSEMBLY
                                      JANUARY SESSION, A.D. 2021
                                            ____________
                                               A N    A CT
                      RELATING TO TAXATION - VETERANS EXEMPTIONS
               Introduced By: Representatives Vella-Wilkinson, McEntee, Noret, Solomon, Azzinaro,
                               Kennedy, and Filippi
               Date Introduced: February 24, 2021
               Referred To: House Finance
     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 members who served in
  uniform during the Cold War between 1947 through 1991, including those members who did not
 serve in a declared war or conflict 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 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
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  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
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  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;
         (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
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  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);
          (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
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  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);
          (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
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  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
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