Fill - Free fillable Elyse Pare Tax Aseessor Jorge 0. Elorza Mayor (City of Providence) PDF form

Janesse Muscatelli

Deputy Tax Assessor

PROV IDENCE A CITY THAT WORKS

Finance Department

Office of Tax Assessment

Jorge 0. Elorza

Mayor

Instructions to claim Tax Exempt Status Pursuant to R.I.G.L 44-3-3

Additional documentation is required to be submitted along with the Application for Property

Tax

Exemption, In order for the City Assessor to determine the eligibility of obtaining Tax

Exempt Status.

•

Question #11:

Please be specific as to which subsection (i.e. 44-3-3, Section#

•

Question

13& 14

: Attach an itemized income/ expense statement

 Also attach the Organization Mission Statement

In order for the application to be reviewed ALL require documents and

questions will need to be completed.

City

Providence Assessor's Office • City Hall, Room 208

25 Dorrance St • Providence Rl 02903 • (401) 680-5229

providenceri.com/assessor

Elyse Pare

Tax Aseessor

Janesse Muscatelli

Deputy Tax Assessor

PROV IDENCE A CITY THAT WORKS

Jorge 0. Elorza

Mayor

Finance Department Office

of Tax Assessment

APPLICATION FOR PROPERTY TAX EXEMPTION

Please print or type the information requested. If additional space is needed, use additional sheets, numbering

each item to correspond to the number of the question.

I. Name of Organization (Owner of Property)

2. Address of Property

3. Mailing Address (if different).

4. Phone Number

5. Email

address

6. Name and address of parent organization if different from 1&2

7. Assessor's Plat

___

Lot

(if more than one, list each on additional sheet.)

Type of organization (Religious, Charitable, Fraternal. Educational

Veterans', Library, etc. (DO NOT

INDICATE "NON-P

ROFIT)

What type of property (residential/commercial, etc.)?

10.

What will the property be used for (food bank, religious services,

etc.?

a) As of what date wil1 actual uses begin?

11.

Under what section of statutes of public laws is exemption claimed?

12.

Are the facilities, or any p01tion thereof, leased, rented or used by persons or organizations other than the

applicant

hereof?

a) If the answer is yes, explain in detail on a separate piece of paper: list each person and/or organization.

13. Wha

t are the sources of income of the applicant? (Membership dues, donations. Sale of goods, rental, etc.)

14. How are these funds expended?

15.

Is there any type of commercial establishment located on the premises?

answer is yes, explain in detail.

16. When was the organization chartered? (Month, day, year)

Continue on Page 2

Elyse Pare

Tax Assessor

Janesse Muscatelli

Deputy Tax As

sessor

PROV IDENCE A CITY THAT WORK

Finance Department

Office of Tax Assessment

Jorge 0. Elorza

Mayor

I, the undersigned holding this office of , in the

above

organization

do hereby swear or affirm that the answers to the above questions are true to the best of my knowledge

and belief.

Sig

nature of Authorized Officer I Print Name

Contact Number: Email._

Subscribed and sworn before me this day of.

Notary Public (Commission Expires:

A COPY OF THE APPLICANT'S CHARTER, A CERTIFIED COPY OF THE SPECIAL ACT OF THE LEGISLATURE

(IF ANY

EXISTS), A COPY OF THE CONSTITUTION AND BY-LAWS WITH ALL AMENDMENTS AND TWO (2)

YEARS OF

INCOME AND EXPENSE STATEMENTS MUST BE SUBMITTED WITH THIS APPLICATION BEFORE IT

WILL BE

PROCESSED.

THE CITY ASSESSOR MAY ALSO REQUIRE ADDITIONAL INFORMATION IF IT IS DEEDMED NECESSARY

ALL APPLICATIONS FOR EXEMPTIONS MUST BE FILED WITH THE OFFICE OF THE

CITY ASSESSOR

NO LATER THAN MARCH 15th PRIOR TO THE TAX YEAR/BILLING.

FOR OFFICE USE ONLY

Application receive: Date _

Property inspected: Date By

Adjustments required:

Additional Information requested:

Office interview held

Exemption APPROVED DENIED

REASON

Applicant notified (Date) REAL ESTATE DEPARTMENT NOTIFIED

TANGIBLE DEPARTMENT NOTIFIED

EXEMPT CODE

Elyse Pare

Tax Assessor

click to sign

signature

click to edit

TITLE 44

Taxation

CHAPTER 44-3

Property Subject to Taxation

SECTION 44-3-3

§ 44-3-3. Property exempt.

(a) The following property is exempt from taxation:

(1) Property belonging to the state, except as provided in § 44-4-4.1;

(2) Lands ceded or belonging to the United States;

(3) Bonds and other securities issued and exempted from taxation by the government

of the United States or of this state;

(4) Real estate, used exclusively for military purposes, owned by chartered or

incorporated organizations approved by the adjutant general and composed of

members of the national guard, the naval militia, or the independent, chartered-

military organizations;

(5) Buildings for free public schools, buildings for religious worship, and the land

upon which they stand and immediately surrounding them, to an extent not exceeding

five (5) acres so far as the buildings and land are occupied and used exclusively for

religious or educational purposes;

(6) Dwellings houses and the land on which they stand, not exceeding one acre in

size, or the minimum lot size for zone in which the dwelling house is located,

whichever is the greater, owned by, or held in trust for, any religious organization and

actually used by its officiating clergy; provided, further, that in the town of

Charlestown, where the property previously described in this paragraph is exempt in

total, along with dwelling houses and the land on which they stand in Charlestown,

not exceeding one acre in size, or the minimum lot size for zone in which the dwelling

house is located, whichever is the greater, owned by, or held in trust for, any religious

organization and actually used by its officiating clergy, or used as a convent, nunnery,

or retreat center by its religious order;

(7) Intangible personal property owned by, or held in trust for, any religious or

charitable organization, if the principal or income is used or appropriated for religious

or charitable purposes;

(8) Buildings and personal estate owned by any corporation used for a school,

academy, or seminary of learning, and of any incorporated public charitable

institution, and the land upon which the buildings stand and immediately surrounding

them to an extent not exceeding one acre, so far as they are used exclusively for

educational purposes, but no property or estate whatever is hereafter exempt from

taxation in any case where any part of its income or profits, or of the business carried

on there, is divided among its owners or stockholders; provided, however, that unless

any private nonprofit corporation organized as a college or university located in the

town of Smithfield reaches a memorandum of agreement with the town of Smithfield,

the town of Smithfield shall bill the actual costs for police, fire, and rescue services

supplied, unless otherwise reimbursed, to said corporation commencing March 1,

2014;

(9) Estates, persons, and families of the president and professors for the time being of

Brown University for not more than ten thousand dollars ($10,000) for each officer,

the officer's estate, person, and family included, but only to the extent that any person

had claimed and utilized the exemption prior to, and for a period ending, either on or

after December 31, 1996;

(10) Property especially exempt by charter unless the exemption has been waived in

whole or in part;

(11) Lots of land exclusively for burial grounds;

(12) Property, real and personal, held for, or by, an incorporated library, society, or

any free public library, or any free public library society, so far as the property is held

exclusively for library purposes, or for the aid or support of the aged poor, or poor

friendless children, or the poor generally, or for a nonprofit hospital for the sick or

disabled;

(13) Real or personal estate belonging to, or held in trust for, the benefit of

incorporated organizations of veterans of any war in which the United States has been

engaged, the parent body of which has been incorporated by act of Congress, to the

extent of four hundred thousand dollars ($400,000) if actually used and occupied by

the association; provided, that the city council of the city of Cranston may by

ordinance exempt the real or personal estate as previously described in this

subdivision located within the city of Cranston to the extent of five hundred thousand

dollars ($500,000);

(14) Property, real and personal, held for, or by, the fraternal corporation, association,

or body created to build and maintain a building or buildings for its meetings or the

meetings of the general assembly of its members, or subordinate bodies of the

fraternity, and for the accommodation of other fraternal bodies or associations, the

entire net income of which real and personal property is exclusively applied or to be

used to build, furnish, and maintain an asylum or asylums, a home or homes, a school

or schools, for the free education or relief of the members of the fraternity, or the

relief, support, and care of worthy and indigent members of the fraternity, their wives,

widows, or orphans, and any fund given or held for the purpose of public education,

almshouses, and the land and buildings used in connection therewith;

(15) Real estate and personal property of any incorporated volunteer fire engine

company or incorporated volunteer ambulance or rescue corps in active service;

(16) The estate of any person who, in the judgment of the assessors, is unable from

infirmity or poverty to pay the tax; provided, that in the towns of Burrillville and West

Greenwich, the tax shall constitute a lien for five (5) years on the property where the

owner is entitled to the exemption. At the expiration of five (5) years, the lien shall be

abated in full. Provided, if the property is sold or conveyed, or if debt secured by the

property is refinanced during the five-year (5) period, the lien immediately becomes

due and payable; any person claiming the exemption aggrieved by an adverse decision

of an assessor shall appeal the decision to the local board of tax review and thereafter

according to the provisions of § 44-5-26;

(17) Household furniture and family stores of a housekeeper in the whole, including

clothing, bedding, and other white goods, books, and all other tangible personal

property items that are common to the normal household;

(18) Improvements made to any real property to provide a shelter and fallout

protection from nuclear radiation, to the amount of one thousand five hundred dollars

($1,500); provided, that the improvements meet applicable standards for shelter

construction established, from time to time, by the Rhode Island emergency

management agency. The improvements are deemed to comply with the provisions of

any building code or ordinance with respect to the materials or the methods of

construction used and any shelter or its establishment is deemed to comply with the

provisions of any zoning code or ordinance;

(19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax

administrator;

(20) Manufacturer's inventory.

(i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed

to be a manufacturer within a city or town within this state if that person uses any

premises, room, or place in it primarily for the purpose of transforming raw materials

into a finished product for trade through any or all of the following operations:

adapting, altering, finishing, making, and ornamenting; provided, that public utilities;

non-regulated power producers commencing commercial operation by selling

electricity at retail or taking title to generating facilities on or after July 1, 1997;

building and construction contractors; warehousing operations, including distribution

bases or outlets of out-of-state manufacturers; and fabricating processes incidental to

warehousing or distribution of raw materials, such as alteration of stock for the

convenience of a customer; are excluded from this definition;

(ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term

"manufacturer's inventory," or any similar term, means and includes the

manufacturer's raw materials, the manufacturer's work in process, and finished

products manufactured by the manufacturer in this state, and not sold, leased, or

traded by the manufacturer or its title or right to possession divested; provided, that

the term does not include any finished products held by the manufacturer in any retail

store or other similar selling place operated by the manufacturer whether or not the

retail establishment is located in the same building in which the manufacturer operates

the manufacturing plant;

(iii) For the purpose of § 44-11-2, a "manufacturer" is a person whose principal

business in this state consists of transforming raw materials into a finished product for

trade through any or all of the operations described in paragraph (i) of this

subdivision. A person will be deemed to be principally engaged if the gross receipts

that person derived from the manufacturing operations in this state during the calendar

year or fiscal year mentioned in § 44-11-1 amounted to more than fifty percent (50%)

of the total gross receipts that person derived from all the business activities in which

that person engaged in this state during the taxable year. For the purpose of computing

the percentage, gross receipts derived by a manufacturer from the sale, lease, or rental

of finished products manufactured by the manufacturer in this state, even though the

manufacturer's store or other selling place may be at a different location from the

location of the manufacturer's manufacturing plant in this state, are deemed to have

been derived from manufacturing;

(iv) Within the meaning of the preceding paragraphs of this subdivision, the term

"manufacturer" also includes persons who are principally engaged in any of the

general activities coded and listed as establishments engaged in manufacturing in the

Standard Industrial Classification Manual prepared by the Technical Committee on

Industrial Classification, Office of Statistical Standards, Executive Office of the

President, United States Bureau of the Budget, as revised from time to time, but

eliminating as manufacturers those persons, who, because of their limited type of

manufacturing activities, are classified in the manual as falling within the trade rather

than an industrial classification of manufacturers. Among those thus eliminated, and

accordingly also excluded as manufacturers within the meaning of this paragraph, are

persons primarily engaged in selling, to the general public, products produced on the

premises from which they are sold, such as neighborhood bakeries, candy stores, ice

cream parlors, shade shops, and custom tailors, except, that a person who

manufactures bakery products for sale primarily for home delivery, or through one or

more non-baking retail outlets, and whether or not retail outlets are operated by the

person, is a manufacturer within the meaning of this paragraph;

(v) The term "Person" means and includes, as appropriate, a person, partnership, or

corporation; and

(vi) The department of revenue shall provide to the local assessors any assistance that

is necessary in determining the proper application of the definitions in this

subdivision;

(21) Real and tangible personal property acquired to provide a treatment facility used

primarily to control the pollution or contamination of the waters or the air of the state,

as defined in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility

having been constructed, reconstructed, erected, installed, or acquired in furtherance

of federal or state requirements or standards for the control of water or air pollution or

contamination, and certified as approved in an order entered by the director of

environmental management. The property is exempt as long as it is operated properly

in compliance with the order of approval of the director of environmental

management; provided, that any grant of the exemption by the director of

environmental management in excess of ten (10) years is approved by the city or town

in which the property is situated. This provision applies only to water and air pollution

control properties and facilities installed for the treatment of waste waters and air

contaminants resulting from industrial processing; furthermore, it applies only to

water or air pollution control properties and facilities placed in operation for the first

time after April 13, 1970;

(22) New manufacturing machinery and equipment acquired or used by a

manufacturer and purchased after December 31, 1974. Manufacturing machinery and

equipment is defined as:

(i) Machinery and equipment used exclusively in the actual manufacture or

conversion of raw materials or goods in the process of manufacture by a

manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment

used exclusively by a manufacturer for research and development or for quality

assurance of its manufactured products;

(ii) Machinery and equipment that is partially used in the actual manufacture or

conversion of raw materials or goods in process of manufacture by a manufacturer, as

defined in subdivision (20), and machinery, fixtures, and equipment used by a

manufacturer for research and development or for quality assurance of its

manufactured products, to the extent to which the machinery and equipment is used

for the manufacturing processes, research and development, or quality assurance. In

the instances where machinery and equipment is used in both manufacturing and/or

research and development and/or quality assurance activities and non-manufacturing

activities, the assessment on machinery and equipment is prorated by applying the

percentage of usage of the equipment for the manufacturing, research and

development, and quality-assurance activity to the value of the machinery and

equipment for purposes of taxation, and the portion of the value used for

manufacturing, research and development, and quality assurance is exempt from

taxation. The burden of demonstrating this percentage usage of machinery and

equipment for manufacturing and for research and development and/or quality

assurance of its manufactured products rests with the manufacturer; and

(iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was

purchased after July 1, 1997; provided that the city or town council of the city or town

in which the machinery and equipment is located adopts an ordinance exempting the

machinery and equipment from taxation. For purposes of this subsection, city councils

and town councils of any municipality may, by ordinance, wholly or partially exempt

from taxation the machinery and equipment discussed in this subsection for the period

of time established in the ordinance and may, by ordinance, establish the procedures

for taxpayers to avail themselves of the benefit of any exemption permitted under this

section; provided, that the ordinance does not apply to any machinery or equipment of

a business, subsidiary, or any affiliated business that locates or relocates from a city or

town in this state to another city or town in the state;

(23) Precious metal bullion, meaning any elementary metal that has been put through

a process of melting or refining, and that is in a state or condition that its value

depends upon its content and not its form. The term does not include fabricated

precious metal that has been processed or manufactured for some one or more specific

and customary industrial, professional, or artistic uses;

(24) Hydroelectric power-generation equipment, which includes, but is not limited to,

turbines, generators, switchgear, controls, monitoring equipment, circuit breakers,

transformers, protective relaying, bus bars, cables, connections, trash racks, headgates,

and conduits. The hydroelectric power-generation equipment must have been

purchased after July 1, 1979, and acquired or used by a person or corporation who or

that owns or leases a dam and utilizes the equipment to generate hydroelectric power;

(25) Subject to authorization by formal action of the council of any city or town, any

real or personal property owned by, held in trust for, or leased to an organization

incorporated under chapter 6 of title 7, as amended, or an organization meeting the

definition of "charitable trust" set out in § 18-9-4, as amended, or an organization

incorporated under the not-for-profits statutes of another state or the District of

Columbia, the purpose of which is the conserving of open space, as that term is

defined in chapter 36 of title 45, as amended, provided the property is used

exclusively for the purposes of the organization;

(26) Tangible personal property, the primary function of which is the recycling, reuse,

or recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii)

and (iii)), from, or the treatment of "hazardous wastes," as defined in § 23-19.1-4,

where the "hazardous wastes" are generated primarily by the same taxpayer and where

the personal property is located at, in, or adjacent to a generating facility of the

taxpayer. The taxpayer may, but need not, procure an order from the director of the

department of environmental management certifying that the tangible personal

property has this function, which order effects a conclusive presumption that the

tangible personal property qualifies for the exemption under this subdivision. If any

information relating to secret processes or methods of manufacture, production, or

treatment is disclosed to the department of environmental management only to

procure an order, and is a "trade secret" as defined in § 28-21-10(b), it shall not be

open to public inspection or publicly disclosed unless disclosure is otherwise required

under chapter 21 of title 28 or chapter 24.4 of title 23;

(27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-

4 has been paid;

(28) Real and personal property of the Providence Performing Arts Center, a non-

business corporation as of December 31, 1986;

(29) Tangible personal property owned by, and used exclusively for the purposes of,

any religious organization located in the city of Cranston;

(30) Real and personal property of the Travelers Aid Society of Rhode Island, a

nonprofit corporation, the Union Mall Real Estate Corporation, and any limited

partnership or limited liability company that is formed in connection with, or to

facilitate the acquisition of, the Providence YMCA Building;

(31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both

not-for-profit Rhode Island corporations, and any other corporation, limited

partnership, or limited liability company that is formed in connection with, or to

facilitate the acquisition of, the properties designated as the Meeting Street National

Center of Excellence on Eddy Street in Providence, Rhode Island;

(32) The buildings, personal property, and land upon which the buildings stand,

located on Pomham Island, East Providence, currently identified as Assessor's Map

211, Block 01, Parcel 001.00, that consists of approximately twenty-one thousand

three hundred (21,300) square feet and is located approximately eight hundred sixty

feet (860'), more or less, from the shore, and limited exclusively to these said

buildings, personal estate and land, provided that said property is owned by a

qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is

used exclusively for a lighthouse;

(33) The Stadium Theatre Performing Arts Centre building located in Monument

Square, Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts

Center is owned by the Stadium Theatre Foundation, a Rhode Island nonprofit

corporation;

(34) Real and tangible personal property of St. Mary Academy – Bay View, located in

East Providence, Rhode Island;

(35) Real and personal property of East Bay Community Action Program and its

predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-

exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(36) Real and personal property located within the city of East Providence of the

Columbus Club of East Providence, a Rhode Island charitable nonprofit corporation;

(37) Real and personal property located within the city of East Providence of the

Columbus Club of Barrington, a Rhode Island charitable nonprofit corporation;

(38) Real and personal property located within the city of East Providence of Lodge

2337 BPO Elks, a Rhode Island nonprofit corporation;

(39) Real and personal property located within the city of East Providence of the St.

Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation;

(40) Real and personal property located within the city of East Providence of the

Trustees of Methodist Health and Welfare service a/k/a United Methodist Elder Care,

a Rhode Island nonprofit corporation;

(41) Real and personal property located on the first floor of 90 Leonard Avenue

within the city of East Providence of the Zion Gospel Temple, Inc., a religious

nonprofit corporation;

(42) Real and personal property located within the city of East Providence of the Cape

Verdean Museum Exhibit, a Rhode Island nonprofit corporation;

(43) The real and personal property owned by a qualified 501(c)(3) organization that

is affiliated and in good standing with a national, congressionally chartered

organization and thereby adheres to that organization's standards and provides

activities designed for recreational, educational, and character building purposes for

children from ages six (6) years to seventeen (17) years;

(44) Real and personal property of the Rhode Island Philharmonic Orchestra and

Music School; provided, that the organization is qualified as a tax-exempt corporation

under § 501(c)(3) of the United States Internal Revenue Code;

(45) The real and personal property located within the town of West Warwick at 211

Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight

thousand seven hundred fifty (28,750) square feet and is owned by the Station Fire

Memorial Foundation of East Greenwich, a Rhode Island nonprofit corporation;

(46) Real and personal property of the Comprehensive Community Action Program, a

qualified tax-exempt corporation under § 501(c)(3) of the United States Internal

Revenue Code;

(47) Real and personal property located at 52 Plain Street, within the city of

Pawtucket of the Pawtucket Youth Soccer Association, a Rhode Island nonprofit

corporation;

(48) Renewable energy resources, as defined in § 39-26-5, used in residential systems

and associated equipment used therewith in service after December 31, 2015;

(49) Renewable energy resources, as defined in § 39-26-5, if employed by a

manufacturer, as defined in subsection (a) of this section, shall be exempt from

taxation in accordance with subsection (a) of this section;

(50) Real and personal property located at 415 Tower Hill Road within the town of

North Kingstown, of South County Community Action, Inc., a qualified tax-exempt

corporation under § 501(c)(3) of the United States Internal Revenue Code;

(51) As an effort to promote business growth, tangible business or personal property,

in whole or in part, within the town of Charlestown's community limits, subject to

authorization by formal action of the town council of the town of Charlestown;

(52) All real and personal property located at 1300 Frenchtown Road, within the town

of East Greenwich, identified as assessor's map 027, plat 019, lot 071, and known as

the New England Wireless and Steam Museum, Inc., a qualified tax-exempt

corporation under § 501(c)(3) of the United States Internal Revenue Code;

(53) Real and tangible personal property of Mount Saint Charles Academy located

within the city of Woonsocket, specifically identified as the following assessor's plats

and lots: Logee Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles

Street, plat 23, lot 310; Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24,

lot 47;

(54) Real and tangible personal property of Steere House, a Rhode Island nonprofit

corporation, located in Providence, Rhode Island;

(55) Real and personal property located within the town of West Warwick of Tides

Family Services, Inc., a Rhode Island nonprofit corporation;

(56) Real and personal property of Tides Family Services, Inc., a Rhode Island

nonprofit corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44,

lot 444;

(57) Real and personal property located within the town of Middletown of Lucy's

Hearth, a Rhode Island nonprofit corporation;

(58) Real and tangible personal property of Habitat for Humanity of Rhode Island–

Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence,

Rhode Island;

(59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit

corporation, located in the town of West Warwick at 1249 Main Street;

(60) Real and personal property located at 321 Main Street, within the town of South

Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt

corporation under § 501(c)(3) of the United States Internal Revenue Code;

(61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit §

501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent

the city council of Pawtucket may from time to time determine;

(62) Real and personal property of North Kingstown, Exeter Animal Protection

League, Inc., dba "Pet Refuge," 500 Stony Lane, a Rhode Island nonprofit

corporation, located in North Kingstown, Rhode Island;

(63) Real and personal property located within the city of East Providence of Foster

Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island

charitable nonprofit corporation;

(64) Real and personal property located at 54 Kelly Avenue within the town of East

Providence, of the Associated Radio Amateurs of Southern New England, a Rhode

Island nonprofit corporation; and

(65) Real and tangible personal property of Providence Country Day School, a Rhode

Island nonprofit corporation, located in East Providence, Rhode Island and further

identified as plat 406, block 6, lot 6, and plat 506, block 1, lot 8.

(b) Except as provided below, when a city or town taxes a for-profit hospital facility,

the value of its real property shall be the value determined by the most recent full

revaluation or statistical property update performed by the city or town; provided,

however, in the year a nonprofit hospital facility converts to or otherwise becomes a

for-profit hospital facility, or a for-profit hospital facility is initially established, the

value of the real property and personal property of the for-profit hospital facility shall

be determined by a valuation performed by the assessor for the purpose of

determining an initial assessed value of real and personal property, not previously

taxed by the city or town, as of the most recent date of assessment pursuant to § 44-5-

1, subject to a right of appeal by the for-profit hospital facility which shall be made to

the city or town tax assessor with a direct appeal from an adverse decision to the

Rhode Island superior court business calendar.

A "for-profit hospital facility" includes all real and personal property affiliated with

any hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title

23. Notwithstanding the above, a city or town may enter into a stabilization agreement

with a for-profit hospital facility under § 44-3-9 or other laws specific to the particular

city or town relating to stabilization agreements. In a year in which a nonprofit

hospital facility converts to, or otherwise becomes, a for-profit hospital facility, or a

for-profit hospital facility is otherwise established, in that year only the amount levied

by the city or town and/or the amount payable under the stabilization agreement for

that year related to the for-profit hospital facility shall not be counted towards

determining the maximum tax levy permitted under § 44-5-2.

History of Section.

(G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912, ch.

769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29, § 2;

P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, § 44-3-3; P.L. 1960, ch.

186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch. 245, § 1; P.L.

1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§ 1, 5; P.L. 1974, ch.

200, art. 1, § 3; P.L. 1975, ch. 75, § 1; P.L. 1975, ch. 291, § 1; P.L. 1976, ch. 131, § 1;

P.L. 1977, ch. 182, § 16; P.L. 1979, ch. 290, § 1; P.L. 1979, ch. 307, § 1; P.L. 1979,

ch. 335, § 1; P.L. 1980, ch. 401, § 1; P.L. 1982, ch. 199, § 1; P.L. 1982, ch. 451, § 1;

P.L. 1983, ch. 207, § 2; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1985, ch. 363, § 2; P.L.

1985, ch. 515, § 1; P.L. 1986, ch. 198, § 48; P.L. 1986, ch. 267, § 1; P.L. 1986, ch.

400, § 2; P.L. 1987, ch. 147, § 1; P.L. 1988, ch. 52, § 1; P.L. 1988, ch. 84, § 94; P.L.

1990, ch. 65, art. 24, § 1; P.L. 1990, ch. 356, § 1; P.L. 1992, ch. 449, § 1; P.L. 1993,

ch. 470, § 1; P.L. 1995, ch. 352, § 1; P.L. 1996, ch. 116, § 1; P.L. 1996, ch. 252, § 1;

P.L. 1997, ch. 38, § 1; P.L. 1997, ch. 357, § 5; P.L. 1999, ch. 231, § 1; P.L. 2002, ch.

266, § 1; P.L. 2002, ch. 341, § 1; P.L. 2003, ch. 402, § 1; P.L. 2004, ch. 323, § 1; P.L.

2004, ch. 526, § 1; P.L. 2004, ch. 571, § 1; P.L. 2004, ch. 603, § 1; P.L. 2004, ch. 614,

§ 1; P.L. 2006, ch. 256, § 1; P.L. 2006, ch. 356, § 1; P.L. 2006, ch. 470, § 1; P.L.

2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36; P.L. 2011, ch. 10, § 1; P.L. 2011, ch. 13,

§ 1; P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L.

2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513,

§ 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L.

2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531,

§ 1; P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L.

2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542,

§ 1; P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016,

ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1;

P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch.

250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L.

2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316,

§ 1; P.L. 2016, ch. 518, § 1; P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017,

ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1;

P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch.

311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L.

2018, ch. 335, § 1; P.L. 2019, ch. 159, § 1; P.L. 2019, ch. 167, § 1.)

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Elyse Pare Tax Aseessor Jorge 0. Elorza Mayor (City of Providence)

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