The text
Footnotes:
--- (1) --- Cross reference— Administration, Ch. 2; purchasing, § 2-251 et seq.; licenses and business regulations, Ch. 11; prepayment of town taxes required of liquor licenses, § 11-26.
State Law reference— Taxation generally, G.L. 1956, Title 44; levy and assessment of local taxes, G.L. 1956, § 44-5-1 et seq.; indebtedness of towns, G.L. 1956, § 45-12-1 et seq.
ARTICLE I. - IN GENERAL#
Sec. 7-1. - Budget committee.#
(a)
There shall be a budget committee consisting of three (3) members appointed by the town council for a term of three (3) years. The terms of the members shall be staggered, so that no more than one (1) member's term shall expire in a calendar year. The initial appointments to the budget committee shall be for the terms of one (1), two (2) and three (3) years, and thereafter for terms of three (3) years for each member. The budget committee shall serve as an advisory board to the town council.
(b)
The budget committee shall:
(1)
Review the town's financial statements on a quarterly basis, including, but not limited to the receipt of revenues and appropriations of funds.
(2)
Report to the town council on a quarterly basis on the town's financial status.
(3)
Perform any other review of the town's finances as may be assigned to the budget committee from time to time by the town council.
(Ord. of 7-9-2024)
Editor's note— An ordinance adopted July, 9, 2024, amended § 7-1 in its entirety, in effect repealing and reenacting said § 7-1 to read as set out herein. The former § 7-1 pertained to committee on finance and derived from Code 1967, §§ 12-1, 12-2.
Cross reference— Boards, commissions and committees, § 2-121 et seq.
Sec. 7-2. - Promissory notes, etc., of the town.#
(a)
Countersign, registration. All promissory notes or other obligations made and issued by the town treasurer in behalf of the town, whether for new loans or in renewal of outstanding obligations, shall be countersigned by the town clerk and shall be registered by him in his office in a book kept for that purpose.
(b)
Cancellation. When the town treasurer shall cancel any promissory note or other obligation given by him as provided in subsection (a), it shall be the duty of the town treasurer to present the same to the town clerk for the purpose of having the town clerk's signature cancelled and a record made in conformity thereto.
(Code 1967, §§ 12-3, 12-4)
Sec. 7-3. - Deposit of cash.#
(a)
All persons handling cash shall deposit cash intact in the bank, with a triplicate deposit slip, on which is indicated which department is making the deposit (e.g. town clerk, tax collector, schools, police, building inspector).
(1)
The original shall go to the bank, first copy shall go to the treasurer, with a detailed sheet attached, if necessary.
(2)
Second copy shall be maintained by the individual department.
(b)
The tax collector shall deposit cash at least daily and more often if necessary. All others shall deposit at least weekly and more often if necessary.
(Ord. of 2-11-72)
Sec. 7-4. - Reserved.#
Editor's note— Formerly, § 7-4 pertained to purchases above $2,500.00. The section derived from the 1967 Code, § 12-5; an ordinance adopted Nov. 9, 1971; an ordinance adopted Mar. 10, 1981; and an ordinance adopted Apr. 20, 1994. Such section has been deleted as being superseded by §§ 2-251—2-258.
Sec. 7-5. - When members of council, committees, boards, etc., to be paid.#
All members of the town council, committees, boards, commissions or similar agencies receiving compensation from the town shall be paid quarterly in arrears on a fiscal year basis.
(Code 1967, § 12-6)
Cross reference— Town council, § 2-26 et seq.
Sec. 7-6. - Purchases from suppliers indebted to city.#
The town may purchase materials, supplies, goods, equipment and services from a provider that owes overdue taxes, license fees or other monies to the town only if all amounts paid to the service provider pursuant to such award are first applied toward the payment of overdue taxes, license fees or other monies, until such amount (plus interest and penalties, if any) is paid in full. A copy of the provisions of this section will accompany all purchase orders.
(Ord. of 7-14-92)
Editor's note— An ordinance adopted July 14, 1992, pertaining to purchases not subject to competitive bidding, did not specifically amend this Code; hence, inclusion as § 7-6 was at the discretion of the editor.
Cross reference— Purchasing, § 2-251 et seq.
Sec. 7-7. - Wholesale and retail inventory tax phase out.#
(a)
The tax assessor is hereby authorized to phase out, over a ten-year period, the stock in trade or inventory tax of wholesalers and retailers. The rate schedule to be implemented by the tax assessor is set forth in subsection (d) of this section.
(b)
The terms "inventory", as it refers to wholesalers, "stock in trade", as it refers to wholesalers, and "wholesaler" shall have the same meaning as defined in section 44-3-29 of the General Laws.
(c)
The terms "inventory", as it refers to retailers, "stock in trade", as it refers to retailers, and "retailer" shall have the same meaning as defined in section 44-3-40 of the General Laws.
(d)
The rate schedule for the ten-year phase out of the wholesale and retail inventory tax shall be as follows:
Year Maximum Tax Rate
FY 1999 (Present tax rate)
FY 2000 Ninety percent (90%) of FY 1999 rate
FY 2001 Eighty percent (80%) of FY 1999 rate
FY 2002 Seventy percent (70%) of FY 1999 rate
FY 2003 Sixty percent (60%) of FY 1999 rate
FY 2004 Fifty percent (50%) of FY 1999 rate
FY 2005 Forty percent (40%) of FY 1999 rate
FY 2006 Thirty percent (30%) of FY 1999 rate
FY 2007 Twenty percent (20%) of FY 1999 rate
FY 2008 Ten percent (10%) of FY 1999 rate
FY 2009 No tax
(e)
In the event that a wholesaler sold inventory or stock in trade both at wholesale and retail in the preceding calendar year, the tax assessor shall assess on the same basis as a retailer's inventory or stock in trade as of December 31 of that year, to the extent permitted by applicable law, notwithstanding any freeze of assessed valuation or exemption permitted pursuant to section 44-5-12(c) of the General Laws, that proportion of inventory or stock in trade of the wholesaler which shall be equal to the percentage of the wholesaler's total sales during the preceding calendar year that were at retail. For the purposes of this paragraph, sales at retail shall not include sales to employees of the wholesaler or to employees of its affiliates. If retail sales are less than one (1) percent of total sales during the year, it shall be deemed that no sales were made at retail during the year. All sales of a wholesaler to a customer which is an affiliated entity shall be deemed to be retail sales for the purposes of this subsection if more than half the dollar volume of the sales of the affiliated entity is made within the Town of Warren.
(f)
For purposes of this section, a wholesaler shall be considered affiliated with customers if it controls, or is under common control with the customers.
(g)
In the event that a wholesaler or retailer subject to the inventory tax commences operations within the Town of Warren after fiscal year 1999, the tax assessor shall determine what would have been the value of the inventory as of December 1998, adjusting the inventory value to fiscal year 1999 using the changes in the Consumer Price Index —All Urban Consumers (CPI-U) published by the bureau of labor statistics of the United States Department of Labor.
(h)
This section shall also apply to automobile dealers as defined in section 31-5-5 of the General Laws.
(Ord. of 4-12-99)
Editor's note— An ordinance adopted Apr. 12, 1999, provided for a wholesale and retail inventory tax phase out. Such ordinance did not specify manner of codification; hence, designation herein as § 7-7 was at the discretion of the editor.
Sec. 7-8. - Appropriation of funds, American Rescue Plan Act of 2021.#
(a)
Purpose. To establish a budget for a project to be funded by the Coronavirus State and Local Fiscal Recovery Funds of H.R. 1319 American Rescue Plan Act of 2021 (CSLFRF). The town has received the first tranche in the amount of one million five hundred seventy thousand nine hundred and four dollars and eighty cents ($1,570,904.80) of CSLFRF funds. The total allocation is three million one hundred and forty-one thousand eight hundred and nine dollars and fifty-six cents ($3,141,809.56) with the remainder to be distributed to the town within twelve (12) months. These funds may be used for the following categories of expenditures, to the extent authorized by state law.
(1)
Support public health expenditures, by funding COVID-19 mitigation efforts, medical expenses, behavioral healthcare, and certain public health and safety staff;
(2)
Address negative economic impacts caused by the public health emergency, including economic harms to workers, households, small businesses, impacted industries, and the public sector;
(3)
Replace lost public sector revenue, using this funding to provide government services to the extent of the reduction in revenue experienced due to the pandemic;
(4)
Provide premium pay for essential workers, offering additional support to those who have borne and will bear the greatest health risks because of their service in critical infrastructure sectors; and,
(5)
Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, support vital wastewater and stormwater infrastructure, and to expand access to broadband internet.
(b)
Appropriations. The following amounts are appropriated for the project and authorized for expenditure:
CSLRF Projects as approved by the town council .....(up to) $53,491.53
(c)
Revenues. The following revenues are anticipated to be available to complete the project:
CSLRF Funds .....$53,491.53
(d)
Responsibilities of the finance director.
(1)
The finance director is hereby directed to maintain sufficient specific detailed accounting records to satisfy the requirements of the grantor agency and the grant agreements.
(2)
The finance director is hereby directed to report the financial status of the project to the town council on a quarterly basis.
(e)
Effective dates of this section. This section shall take effect upon passage and shall expire on December 31, 2026, or when all the CSLRF funds have been obligated and expended by the town, whichever first occurs.
(Ord. of 10-11-2022(1); Ord. of 8-8-2023(1), § 1, 8-8-2023)
Sec. 7-9. - Tax classifications.#
Tax classifications shall be adopted in accordance with the requirements of G.L. 1956, § 44-5-11.8(b) classes of property. The tax assessor shall implement the tax classification of property pursuant to state law.
(Ord. of 4-11-2023(1))
Secs. 7-10—7-30. - Reserved.#
ARTICLE II. - TAX EXEMPTIONS#
Footnotes:
--- (2) --- State Law reference— Property subject to taxation, G.L. 1956, § 44-3-1 et seq.
DIVISION 1. - GENERALLY#
Sec. 7-31. - Tax stabilization.#
(a)
Purpose. To promote and encourage expansion and relocation of industrial, commercial and manufacturing facilities in Warren, Rhode Island through tax stabilization with goal of increasing employment within the town.
(b)
Procedure. Any industrial, commercial and manufacturing facilities locating in the town may, after receiving the proper building permits, apply for tax stabilization at the office of the tax assessor. The tax assessor will then evaluate the property's existing condition prior to any new construction or expansion of an existing facility, and will conduct another evaluation when a final inspection or certificate of occupancy is obtained. The tax assessor will then calculate the increase in the valuation and follow the tax stabilization guidelines in subsection (e) below. Such re-valuation will not relate to the value of land or tangible property, but to the value of related improvements only. And such tax stabilization authorization will require an increase in quality employment proportionate to the increase in facility size or such increase in employment as determined by the council.
(c)
Conditions. In the event that the applicant defaults on any quarterly tax or other payment due the town (real estate, motor vehicle, sewer or personal property), the stabilization shall cease immediately. All tax stabilization is non-transferable to any other party, other than the original applicant, unless approved by the town council. The tax stabilization shall cease immediately upon the vacating of the property and if the property is vacated within eight (8) years after the tax stabilization was granted, the applicant shall owe the town all of the taxes it did not pay as a result of the tax stabilization granted under this section.
(d)
Should the town conduct and implement a town-wide re-valuation during the life of this growth plan, the tax assessor shall apply the appropriate tax stabilization percentage to the new valuation.
(e)
Tax stabilization guidelines for expansion of existing facility and/or new facility construction:
Exempt from Taxation
Year 1 ..... 100%
Year 2 ..... 80%
Year 3 ..... 60%
Year 4 ..... 40%
Year 5 ..... 20%
Year 6 ..... 0%
**Above relief is on expansion of an existing facility or a new facility only and does not change or affect any pre-existing valuation.
(f)
Nothing in this section shall be deemed to permit the exemption or stabilization herein provided for any manufacturing or commercial concern relocating from one city or town within the state of Rhode Island to another.
(Ord. of 4-20-94(2); Ord. of 11-14-95)
Sec. 7-32. - Farm, forest, and open space land.#
(a)
Purpose. To promote and encourage the preservation of farm, forest, and open space land in order to conserve the town's natural resources, to prevent the forced conversion of farm, forest and open space land to more intensive uses, as the result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their preservation as farm, forest, and open space land, and to provide the town with the opportunity to preserve farm, forest and open space land through property purchases, and the purchasing of development rights.
(b)
Procedure.
(1)
Any lands in the Town of Warren which have previously been designated as farmland, forest land, or open space land by the Rhode Island Department of Environmental Management, pursuant to Title 44, Chapter 27 of the Rhode Island General Laws, shall be eligible for open space tax stabilization at the office of the tax assessor.
(2)
In addition to the above, any owner of not less than five (5) acres of forest land shall also be eligible to apply for open space tax stabilization at the office of the tax assessor.
(3)
An owner of land may file an application with the tax assessor for its designation by the tax assessor as farmland, forest land, and open space land. When application has been made, the tax assessor shall make an examination, and if the tax assessor determines that the land has been previously designated as farmland, forest land, or open space land by the Rhode Island Department of Environmental Management, or qualifies as forest land under subsection (b)(2) above, shall issue a certificate thereto.
Whenever the tax assessor deems it necessary, he or she shall re-examine the land certified as farmland, forest land and open space land, and, if the tax assessor finds that it is no longer farmland, forest land, or open space land, shall cancel the certificate of farmland, forest land, or open space land for the land in question. Loss of certification shall make the land subject to the land use change tax in subsection (d), below.
Land classified as farmland, forest land, or open space land by the Town of Warren shall retain such designation for a period of fifteen (15) years, during which time the assessment of the land shall remain the same, and the land shall be taxed at the same rate that the land was taxed as land designated as farmland, forest land, or open space land, by the Rhode Island Department of Environmental Management.
(c)
Conditions.
(1)
Reserved.
(2)
The owner of any land applying for open space tax stabilization shall be required to execute an agreement with the Town of Warren granting to the town a right of first refusal to purchase the land or a portion thereof, should the land owner enter into a purchase and sales agreement to sell the land or a portion thereof during the term of the open space tax stabilization. The right of first refusal shall be recorded in the land evidence records for the Town of Warren.
The town shall have the right to purchase the land, at the contract sales price listed in the purchase and sales agreement, within ninety (90) days of notification by the land owner that he or she has entered into a purchase and sales agreement to sell the land or a portion thereof.
The right of first refusal shall be in such form as approved from time to time by the Warren Town Council.
A land owner shall have the right to give or sell a portion of land certified as farmland, forest land or open space land to a member of the landowner's immediate family for the purpose of building a residence for that family member, and in such instance, the town shall not have a right of first refusal to purchase that portion of the land sold to the family member for such use.
(3)
As consideration for executing the right of first refusal, the town will agree, in the same instrument, to retain a Residence 40 (R-40) zoning designation for the duration of the period that the land is certified as farmland, forest land, or open space land.
(4)
In the event that the land owner of land certified as farmland, forest land, or open space land is delinquent on the payment of property taxes, and the town sells the land at a tax sale for nonpayment of such taxes, open space tax stabilization shall immediately cease.
(5)
A land owner shall be permitted to construct a building or structure for agricultural use at any time after his or her land has been certified as farmland, forest land, or open space land. Any building or structure erected for agricultural use on land certified as farmland, forest land, or open space land shall be assessed and taxed in accordance with the terms of this section.
(6)
All open space tax stabilization is nontransferable to any other party, other than the original applicant, unless approved by the town council except by devise.
(d)
Land use change tax. When land certified as farmland, forest land, or open space land and assessed and taxed under open space tax stabilization is applied to a use other than as farmland, forest land, or open space land, or when the land owner voluntarily withdraws that classification, it shall be subject to additional taxes, hereafter referred to as a land use change tax. The tax shall be at the following rate:
(1)
Ten (10) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the first year of certification.
(2)
Nine (9) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the second year of certification.
(3)
Eight (8) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the third year of certification.
(4)
Seven (7) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the fourth year of certification.
(5)
Six (6) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the fifth year of certification.
(6)
Five (5) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the sixth year of certification.
(7)
Four (4) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the seventh year of certification.
(8)
Three (3) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the eighth year of certification.
(9)
Two (2) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the ninth year of certification.
(10)
One (1) percent of the then fair market value of the land if the use is changed or certification is withdrawn during the tenth year of certification. No tax shall be imposed by the provisions of this section following the end of the tenth year of classification.
(e)
Recording required. The land use change tax provided for in subsection (d) above shall not constitute a valid lien upon any parcel of real estate classified as farmland, forest land, or open space land unless notice of the certification of the land has been filed by the tax assessor in the land evidence records for the Town of Warren. There shall be no recording fee collected for the recording of the notice.
(Ord. of 11-10-97; Ord. of 4-12-99)
Sec. 7-33. - The Warren Land Conservation Trust exemption.#
Any real or personal property held and used by the Warren Land Conservation Trust, Inc. and exclusively used for the purpose of conserving open space as that term is defined in G.L. 1956, Tit. 45, Ch. 36, as amended, shall be exempt from taxation by the Town of Warren, except that taxes assessed as of the December 31 next preceding the date of acquisition by the Warren Land Conservation Trust shall be paid through the date of acquisition; provided, however, that before any such property is sold or otherwise disposed of, the transaction shall first be submitted to the Warren Town Council for approval of the terms and conditions of such disposition, including but not limited to collection by the town of an amount of money not to exceed the total sum of taxes which would have been assessed but for the exemption hereby granted if the Warren Town Council deems it advisable.
(Ord. of 10-8-2019)
Secs. 7-34—7-44. - Reserved.#
Sec. 7-45. - Adjustment of exemption-revaluation year.#
All taxpayers entitled to a personal tax exemption as set forth in sections 7-46 through 7-90 shall have the exemption adjusted in any year that the town has a real property revaluation, to reflect the same monetary savings that appeared on the property tax bill for the year prior to the revaluation of the real property.
(Ord. of 5-12-2020)
DIVISION 2. - THE ELDERLY#
Sec. 7-46. - Generally.#
(a)
The tax assessor of the town is hereby authorized to grant twenty-eight thousand eight hundred seventy-six ($28,876.00) real property exemption to any person sixty-five (65) years of age or over who owns and occupies residential property located in the town; provided, however, that only one (1) such exemption shall be granted to cotenants, joint tenants and tenants by the entirety, even though all of such cotenants, joint tenants or tenants by the entirety are sixty-five (65) years of age or over. Such exemption shall be granted upon proof of the following:
(1)
Age.
(2)
Ownership of such residential property for a period of one (1) year next prior to the filing of an application for such tax exemption.
(3)
Occupancy of same.
(4)
That such taxpayer is legally domiciled in the town.
Such proof shall conform to the provisions of section 7-47.
(b)
Nothing contained herein shall abrogate or affect the authority conferred upon the tax assessor by the provisions of chapter 44-3-13 section (h) of the General Laws.
(Code 1967, § 12-7; Ord. of 5-11-2004; Ord. No. O-1, 5-8-2007; Amd. of 6-8-2010; Ord. of 6-11-2013)
Sec. 7-47. - Application; proof of right to exemption.#
No person shall be entitled to any exemption authorized by section 7-46 in any year without first filing an application with the tax assessor on forms furnished by the assessor. Each application shall be sworn to be the applicant under penalty of perjury. Proof of age, ownership, occupancy and legal domicile shall be furnished in the following manner: (1)
Age. Age may be proven by furnishing to the tax assessors either a birth certificate, certificate of citizenship, baptismal certificate, affidavit of a third party, or by such other means as may be approved by the assessor.
(2)
Ownership. Ownership may be established by furnishing the tax assessor with the date of purchase and land record citation of same by the applicant of the residential property involved.
(3)
Occupancy. Occupancy of the residential property may be proven by incorporating such fact in the sworn application for exemption.
(4)
Legal domicile. Legal domicile may be established by the furnishing of a voter's registration certificate, or of a license to operate a motor vehicle, or a registration certificate, or by such other means as the tax assessor may reasonably require.
(5)
Other forms of proof. An applicant may provide proof of the right to such exemption if the above specified methods are not available to him by furnishing military records, passports, certificate of citizenship, or by such other evidence of proof as may be required by the tax assessor.
(Code 1967, § 12-8)
Sec. 7-48. - When effective.#
(a)
Applications for exemptions under the provisions of this division filed on or before the December 31 assessment date, and approved by the tax assessor prior to the legal certification of the tax roll, shall be accepted by the tax collector and credit for such exemption shall be applied to the assessment of the following fiscal year and subsequent fiscal years so long as the applicant is entitled to such exemption. Any application for exemptions filed after December 31 of any year and subsequently approved by the assessors shall not be operative until the year succeeding such filing, and the exemption credit shall become effective against the assessment made December 31 following the date of filing.
(b)
On June 15 of each year it shall be the duty of the tax assessor to certify to the town council that they have checked the land evidence records and deaths records of the town and that each exemption that has been approved by the tax assessor has not been terminated because of conveyance of the subject property, death of the person or persons exempted, or the moving of such person or persons from the town.
(Code 1967, § 12-9)
Sec. 7-49. - Termination.#
All exemptions provided for by the provisions of this division shall terminate upon the conveyance of the subject property, death of the person exempted, or the moving of such person from the town.
(Code 1967, § 12-10)
Secs. 7-50—7-59. - Reserved.#
DIVISION 3. - VETERANS AND WIDOW OF VETERANS#
Sec. 7-60. - Generally.#
(a)
The tax assessor of the town is hereby authorized to grant a nine thousand five hundred eighty-four dollars ($9,584.00) real property exemption to any person who qualifies by the provisions of section 44-3-4 (a)(1)(xi) of the RI General Laws or;
(b)
The tax assessor of the town is hereby authorized to grant a five thousand five hundred dollar ($5,500.00) real motor vehicle exemption to any person who qualifies by the provisions of section 44-3-4 (a)(1)(xi) of the RI General Laws.
(Ord. of 5-11-2004; Ord. No. O-1, 5-8-2007; Amd. of 6-8-2010; Ord. of 6-11-2013)
Secs. 7-61—7-69. - Reserved.#
DIVISION 4. - GOLD STAR PARENTS#
Sec. 7-70. - Generally.#
The tax assessor of the town is hereby authorized to grant nine thousand two hundred fifteen dollars ($9,215.00) real property exemption to any person who qualifies by the provisions of section 44-3-5(2) of the RI General Laws.
(Ord. of 5-11-2004; Ord. No. O-1, 5-8-2007; Amd. of 6-8-2010; Ord. of 6-11-2013)
Secs. 7-71—7-79. - Reserved.#
DIVISION 5. - TOTALLY DISABLED#
Sec. 7-80. - Generally.#
The tax assessor of the town is hereby authorized to grant nineteen thousand two hundred ninety-one dollars ($19,291.00) real property exemption to any person who qualifies by the provisions of section 44-3-15 of the RI General Laws.
(Ord. of 5-11-2004; Ord. No. O-1, 5-8-2007; Amd. of 6-8-2010; Ord. of 6-11-2013)
Secs. 7-81—7-89. - Reserved.#
DIVISION 6. - VISUALLY IMPAIRED#
Sec. 7-90. - Generally.#
The tax assessor of the town is hereby authorized to grant a thirty eight thousand five hundred twenty dollars ($38,520.00) real property exemption to any person who qualifies by the provisions of section 44-3-12 of the RI General Laws.
(Ord. of 5-11-2004; Ord. No. O-1, 5-8-2007; Amd. of 6-8-2010; Ord. of 6-11-2013)
Secs. 7-91—7-100. - Reserved.#
DIVISION 7. - DEFERMENT OF PARTIAL PAYMENT OF TAX FOR LOW INCOME#
Sec. 7-101. - Definitions.#
Eligible person: Any natural person who has owned and resided in the said property in the town for the past two (2) years.
Eligible property: Any single-family residential property owned and occupied by an eligible person as of December 31 next preceding the date of filing of an application.
Gross income: Gross income as defined in the Internal Revenue Code of 1954, as hereto amended.
Income: The gross income of an eligible person and any other person with interest in property for the calendar year next preceding the year an application is filed, including the gross income of such person's spouse, if such eligible person and spouse are married at the time the application is filed, and including the gross income of such person's children or any person, if such children or person are residing with the applicant, to which sum shall be added any of the following items received by such eligible person and such spouse during such calendar year: (1)
Any interest or dividends not otherwise included in gross income.
(2)
The proceeds of any life insurance.
(3)
Any pension, annuity or retirement benefits not otherwise included in gross income.
(4)
Social Security benefits.
Resident: An individual who maintains a permanent place in the town and is present in the town for the aggregate of more than three hundred thirty (330) days in any calendar year.
Residential property: Any improved real property, a part of which is owned and occupied by an eligible person as such person's principal residence.
(Ord. of 12-14-2004)
Sec. 7-102. - Form of application; time submission.#
(a)
The assessor, with the approval of the town solicitor, shall prepare a form of application to be used by any person seeking a deferment of taxes. Such shall be made under oath and shall contain such supporting information, as the assessor shall require. Without intending to limit the authority of the assessor to determine what proof shall be adequate to establish the facts stated in any such application, the assessor may rely upon the following items:
(1)
With respect to proof of ownership: the records of the town establishing that such applicant is the owner of the property for the requisite period of time.
(2)
With respect to proof of income: a copy of the applicant's federal tax return accompanied by a schedule disclosing receipt of items listed in subsections (1) through (4) under definition of "income".
(b)
All applications pursuant to this article shall be filed on or before December 31 of any year in the office of the assessor. The assessor may extend the time for filing by any person when in the opinion of the assessor the failure to file by December 31 was not the result of any fault of the applicant.
(Ord. of 12-14-2004)
Sec. 7-103. - Amount of deferment.#
(a)
If the applicant's income is twelve thousand dollars ($12,000.00) or less, defer that portion of the eligible property which will result in a reduction in real property taxes equal to the lesser of:
(1)
The entire tax: or
(2)
One thousand three hundred dollars ($1,300.00).
(b)
If the applicant's income is twelve thousand and one dollar ($12,001.00) but less than sixteen thousand dollars ($16,000.00), defer that portion of the eligible property which will result in a reduction in real property taxes equal to the lesser of;
(1)
The entire tax: of
(2)
Nine hundred seventy-five dollars ($975.00).
(c)
If the applicant's income is sixteen thousand and one dollar ($16,001.00) but less than twenty thousand dollars ($20,000.00), defer that portion of the eligible property, which will result in a reduction in real property taxes equal to the lesser of:
(1)
The entire tax: or
(2)
Six hundred fifty dollars ($650.00).
(d)
If the applicant's income is twenty thousand and one dollar ($20,001.00) but less than twenty-four thousand dollars ($24,000.00), defer that portion of the eligible property, which will result in a reduction in real property taxes equal to the lesser of:
(1)
The entire tax: or
(2)
Three hundred twenty-five dollars ($325.00).
(e)
If the applicant's income is in excess of twenty-four thousand and one dollars ($24,001.00) but less than thirty thousand dollars ($30,000.00), defer from taxation twelve thousand one hundred dollars ($12,100.00) of the assessed valuation of such eligible property.
(f)
No applicant with an income in excess of thirty thousand and one dollars ($30,001.00) shall be eligible for the exemption provided for by section 7-101 of the Warren Town Code.
(Ord. of 12-14-2004; Ord. of 5-9-2006, § 2)
Sec. 7-104. - Limitation on deferment.#
In the event that two (2) or more eligible persons shall own any eligible property, only one such person may file an application for deferment. The assessor shall be bound by any agreement amongst the owners as to the person who shall have the right to file; provided, however, that in the absence of any such agreement, the assessor shall consider as properly filed that application which, if granted shall result in the greatest deferment.
(Ord. of 12-14-2004)
Sec. 7-105. - Duration of deferment.#
Any deferment granted hereof shall continue for the period from December 31 of the year next preceding the year of such application to December 30 of the year in which the application is files; provided, however, that such deferment shall be withdrawn whenever such property shall cease to be eligible property, and the real property taxes levied with respect thereto may be recomputed by the assessor for the period from and after the point in time when such property was no longer eligible property, and the assessor may issue a recomputed tax bill with respect thereto.
(Ord. of 12-14-2004)
Sec. 7-106. - Property subject to bonded indebtedness.#
Not withstanding herein to the contrary, any deferment of eligible property shall not result in such deferred portion being removed from the tax rolls, and such deferred portion shall be subject to the bonded indebtedness of the town.
(Ord. of 12-14-2004)
Sec. 7-107. - Appeals.#
Any person aggrieved by the decision of the assessor with respect to any application made pursuant to section 7-102 above hereof may appeal such decision to the board of assessment review within thirty (30) days after the sending of notice to such person by the assessor provided said appeal complies fully with all requirements as set forth by the town charter and state law; and further provided all taxes due and payable shall be current prior to the hearing by the board of assessment review.
Such appeal shall state the reason why such person believes that the determination of the assessor was in error, and the determination of the board of assessment review with respect to such appeal shall be final.
(Ord. of 12-14-2004; Amd. of 7-13-2010)
Secs. 7-108—7-120. - Reserved.#
DIVISION 8. - ALTERNATIVE FUEL TAX EXEMPTION ORDINANCE#
Sec. 7-121. - Alternative Fuel Tax Exemption Ordinance.#
(a)
Any qualified vehicle registered in the town, and manufactured primarily for use on public streets, roads, and highways, and has at least four (4) wheels is exempted from taxation in the amount of one hundred dollars ($100.00).
(b)
"Qualified vehicle" for the purpose of this division; is defined: as,
(1)
A vehicle exclusively fueled by gas produced from biomass, with "biomass" meaning any organic material other than oil, natural gas, and coal (including lignite), or any product thereof; or,
(2)
A vehicle exclusively fueled by liquid, gaseous, or solid synthetic fuels, produced from coal; or,
(3)
A vehicle exclusively fueled by coke or coke gas; or,
(4)
A vehicle powered primarily by an electric motor drawing current from rechargeable batteries, fuel cells, or other portable sources of electrical current.
(c)
A person seeking to utilize the tax exemption specified in subsection (a) of this section must provide to the Warren Tax Assessor a copy of a completed IRS Form 8907 or IRS Form 8834. Upon review of the completed IRS forms, the tax assessor shall reduce that person's motor vehicle excise tax by one hundred dollars ($100.00).
(d)
Unless renewed by the Warren Town Council pursuant to authorization by the General Assembly, the division will expire on December 31, 2011.
(Ord. of 5-9-2006, § 1)
DIVISION 9. - RESIDENTIAL SOLAR DEVICES#
Sec. 7-122. - Generally.#
The tax assessor of the town is hereby authorized, pursuant to R.I.G.L. § 44-3-21 to exempt from taxation the additional value of any solar device which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of residential property in which it is located, for a period of twenty (20) years from the date of installation.
(Ord. of 11-10-2015(1))
Secs. 7-123—7-130. - Reserved.#
ARTICLE III. - MERGER REQUIREMENT#
Sec. 7-131. - Merger requirement for adjacent substandard land.#
Where land adjacent to a substandard is in the same ownership, such lot shall be combined with adjacent land to form a lot of the required dimensions and area, or to decease the degree of nonconformity where the required area and dimensions cannot be achieved. The merger requirement shall apply to all adjacent land under the same ownership, whether improved or unimproved, except that where both the substandard original lot and the adjacent lot have structures located thereon, it shall apply only if said structures are related to a principal use located on one (1) or more of the lots. This section shall not apply to lots unmerged by the Warren Zoning Board.
(Ord. of 5-10-2005)
Editor's note— An ordinance adopted May 10, 2005, did not specify manner of codification; hence, designation as § 7-131 was at the editor's discretion.
ARTICLE IV. - RESERVED#
Footnotes:
--- (3) --- Editor's note— An ordinance adopted July 8, 2025, repealed Art. IV, §§ 7-132—7-141, which pertained to Affordable Housing Trust Fund and derived from an ordinance adopted Nov. 6, 2007; an ordinance adopted June 8, 2021(2).
Secs. 7-132—7-141. - Reserved.#
ARTICLE V. - TAXATION OF RENEWABLE ENERGY SYSTEMS#
Sec. 7-142. - Findings.#
Pursuant to G.L. 1956, § 44-3-3 (a) (48) (49), residential and manufacturing properties that install renewable energy systems are exempt from local taxation.
Pursuant to G.L. 1956, § 44-5-3 (c)—(e), commercial renewable energy systems shall be subject to a tangible tax payment to the municipality through rules and regulations that have been adopted by the Rhode Island Office of Energy Resources for all commercial renewable energy systems.
Pursuant to G.L. 1956, § 44-3-21, city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.
(Ord. of 11-13-2018(1))
Sec. 7-143. - Action.#
In accordance with G.L. 1956, § 44-5-3 (c), the Town of Warren hereby authorizes its assessor to levy a tax on renewable energy tangible property as defined in G.L. 1956, § 39-26-5 in accordance with the rules and regulations executed by the Rhode Island Office of Energy Resources.
In accordance with G.L. 1956, § 44-3-21, the Town of Warren hereby exempts from taxation all commercial renewable energy systems with the sole purpose of self-consumption on site.
Any owner or developer installing renewable energy systems shall be required to provide the interconnection application between the renewable energy developer and the electric distribution company and any documentation of program enrollment (e.g., renewable energy growth or net metering enrollment forms) to the town/city indicating if the renewable energy system is net-metered or if the system is selling a portion or all of the energy produced back to National Grid under the Renewable Energy Growth Program. A copy of the final interconnection service agreement executed between the renewable energy developer and electric distribution company shall be provided to the city/town prior to construction of the renewable energy system.
(Ord. of 11-13-2018(1))
ARTICLE VI. - REAL ESTATE NON-UTILIZATION TAX#
Sec. 7-144. - Authority.#
In accordance with the express enabling authority granted by the Rhode Island General Assembly in G.L. 1956, Title 44, Chapter 5.1 there is hereby established in the Town of Warren a real estate non-utilization tax.
(Ord. of 10-13-2020)
Sec. 7-145. - Definitions.#
As used in this article, the following terms shall be defined as:
Actively marketed means good faith efforts by the owner of the property to obtain one (1) or more occupants of the property. These good faith efforts may include, among other things, one (1) or more of the following: (1)
Making substantial financial expenditures in comparison with the value of the property;
(2)
Listing the property for sale or lease, or both, with one (1) or more real estate brokers for a price and on terms, or for a rental that is realistic considering the fair market value or fair market rental value of the property; or
(3)
Advertising, using one (1) or more signs on the property and least one (1) other medium, the availability of the property for sale or rental at a price and on terms, or at a rental that is realistic considering the fair market value or fair rental value of the property. Sporadic attempts to sell or lease the property during the privilege year may be viewed as not constituting a good-faith marketing effort.
Continuously unoccupied means any property which is listed during the entire privilege year as vacant in the records of the building official's office.
Development plan means a plan to rehabilitate a vacant and abandoned property within a set time frame for a use that conforms to the provisions of the Warren Zoning Ordinance.
Privileged year means the twelve-month period corresponding to the calendar year.
Reviewing entity means the town planner is designated as the reviewing entity pursuant to G.L. 1956, § 44-5.1-3.
Vacant and abandoned property means any property that is: (1)
A building that has remained continuously unoccupied during the privileged year or a lot with no existing structure this is littered with trash and obviously abandoned.
(2)
A property containing one (1) or more buildings used in whole or in part for one (1) or more dwelling units immediately prior to the time the property became vacant and has been under continuous designation as vacant by the building official during the privilege year.
(3)
A property containing one (1) or more buildings, none of which were used in whole or in part for one (1) or more dwelling units immediately prior to the time the property became vacant and has been under continuous citation by the building official for a violation or violations of the minimum housing code during the privilege year.
(Ord. of 10-13-2020)
Sec. 7-146. - Imposition of the non-utilization tax.#
(a)
The Town of Warren may annually impose upon any property which is vacant and abandoned, as determined by the building official, a non-utilization tax measured by the assessed value of the real estate at a rate of ten dollars ($10.00) for each one hundred dollars ($100.00) of assessed value of the real estate as most recently returned by the Warren tax assessor.
(b)
The tax imposed under this article shall be due and payable in the same manner as other municipal taxes are due in the Town of Warren and shall be in addition to any other taxes due and payable on the property.
(Ord. of 10-13-2020)
Sec. 7-147. - Exemptions.#
(a)
The non-utilization tax authorized by the article shall not be imposed on property if:
(1)
The owner submits a proposed development plan which has been approved by the town planner;
(2)
The proposed development plan contains a reasonable timetable for the development or reuse of the property; and
(3)
The town planner determines that the proposed development plan is in accordance with the Warren Zoning Ordinance.
(b)
The town planner shall deliver a copy of the approved development plan to the tax assessor who shall certify the property as exempt from the non-utilization tax.
(c)
If the owner fails to carry out the development or reuse of the property in accordance with the timetable set forth in the approved development plan, without good cause, then the property shall be subject to the non-utilization tax as of the first date of assessment following the expiration of the timetable in the approved development plan.
(d)
If the town planner denies the approval of a proposed development plan, the owner may appeal the denial to the Warren Housing Court.
(Ord. of 10-13-2020)
Sec. 7-148. - Removal of the non-utilization tax from compliant properties.#
Upon a finding by the building official and town planner that the property is no longer vacant and abandoned, the non-utilization tax will be discontinued from the property until such time as it again is determined to be vacant and abandoned. This section is not intended to modify any taxes which have already accrued on the property pursuant to this article.
(Ord. of 10-13-2020)
Sec. 7-149. - Appeals.#
In any appeal from the imposition of the tax set forth in this article, the Warren Housing Court shall find in favor of the property owner who shows that the property was assessed: (1)
Was actively marketed during the privilege year as set forth in section 7-145; or
(2)
Was occupied for substantial portions of the privilege year, notwithstanding its designation by the building official.
(Ord. of 10-13-2020)