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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))