State Codes and Statutes

Statutes > Rhode-island > Title-45 > Chapter-45-13 > 45-13-5-1

SECTION 45-13-5.1

   § 45-13-5.1  General assemblyappropriations in lieu of property tax from certain exempt private and stateproperties. – (a) In lieu of the amount of local real property tax on real property owned byany private nonprofit institution of higher education, or any nonprofithospital facility, or any state owned and operated hospital, veterans'residential facility, or correctional facility occupied by more than onehundred (100) residents which may have been or will be exempted from taxationby applicable state law, exclusive of any facility operated by the federalgovernment, the state of Rhode Island, or any of its subdivisions, the generalassembly shall annually appropriate for payment to the several cities and townsin which the property lies a sum equal to twenty-seven percent (27%) of all taxthat would have been collected had the property been taxable.

   (b) As used in this section, "private nonprofit institutionof higher education" means any institution engaged primarily in educationbeyond the high school level, the property of which is exempt from property taxunder any of the subdivisions, and "nonprofit hospital facility" means anynonprofit hospital licensed by the state and which is used for the purpose ofgeneral medical, surgical, or psychiatric care and treatment.

   (c) The grant payable to any municipality under the provisionof this section shall be equal to twenty-seven percent (27%) of the propertytaxes which, except for any exemption to any institution of higher education orgeneral hospital facility, would have been paid with respect to that exemptreal property on the assessment list in the municipality for the assessmentdate of December 31, 1986 and with respect to such exempt real propertyappearing on an assessment list in the municipality on succeeding assessmentdates. Provided however that the grant paid for the fiscal year ending June 30,2008 shall be based upon the assessment list in the municipality as of December31, 2004.

   (d) The state budget offices shall include the amount of theannual grant in the state budget for the fiscal year commencing July 1, 1988and each fiscal year thereafter. The amount of the annual grant payable to eachmunicipality in any year in accordance with this section shall be reducedproportionately in the event that the total of the annual grants in any yearexceeds the amount appropriated that year for the purposes of this section.

   (e) Distribution of appropriations shall be made by the stateon or before July 31 of 1988 and each July 31 thereafter, and the payments maybe counted as a receivable by any city or town for a fiscal year ending thepreceding June 30.

   (f) Any act or omission by the state with respect to thischapter shall in no way diminish the duty of any town or municipality toprovide public safety or other ordinary services to the properties orfacilities of the type listed in subsection (a).

   (g) Provided, that payments authorized pursuant to thissection shall be reduced pro rata, for that period of time that themunicipality suspends or reduces essential services to eligible facilities. Forthe purposes of this section "essential services" include, but are not to belimited to, police, fire and rescue.

State Codes and Statutes

Statutes > Rhode-island > Title-45 > Chapter-45-13 > 45-13-5-1

SECTION 45-13-5.1

   § 45-13-5.1  General assemblyappropriations in lieu of property tax from certain exempt private and stateproperties. – (a) In lieu of the amount of local real property tax on real property owned byany private nonprofit institution of higher education, or any nonprofithospital facility, or any state owned and operated hospital, veterans'residential facility, or correctional facility occupied by more than onehundred (100) residents which may have been or will be exempted from taxationby applicable state law, exclusive of any facility operated by the federalgovernment, the state of Rhode Island, or any of its subdivisions, the generalassembly shall annually appropriate for payment to the several cities and townsin which the property lies a sum equal to twenty-seven percent (27%) of all taxthat would have been collected had the property been taxable.

   (b) As used in this section, "private nonprofit institutionof higher education" means any institution engaged primarily in educationbeyond the high school level, the property of which is exempt from property taxunder any of the subdivisions, and "nonprofit hospital facility" means anynonprofit hospital licensed by the state and which is used for the purpose ofgeneral medical, surgical, or psychiatric care and treatment.

   (c) The grant payable to any municipality under the provisionof this section shall be equal to twenty-seven percent (27%) of the propertytaxes which, except for any exemption to any institution of higher education orgeneral hospital facility, would have been paid with respect to that exemptreal property on the assessment list in the municipality for the assessmentdate of December 31, 1986 and with respect to such exempt real propertyappearing on an assessment list in the municipality on succeeding assessmentdates. Provided however that the grant paid for the fiscal year ending June 30,2008 shall be based upon the assessment list in the municipality as of December31, 2004.

   (d) The state budget offices shall include the amount of theannual grant in the state budget for the fiscal year commencing July 1, 1988and each fiscal year thereafter. The amount of the annual grant payable to eachmunicipality in any year in accordance with this section shall be reducedproportionately in the event that the total of the annual grants in any yearexceeds the amount appropriated that year for the purposes of this section.

   (e) Distribution of appropriations shall be made by the stateon or before July 31 of 1988 and each July 31 thereafter, and the payments maybe counted as a receivable by any city or town for a fiscal year ending thepreceding June 30.

   (f) Any act or omission by the state with respect to thischapter shall in no way diminish the duty of any town or municipality toprovide public safety or other ordinary services to the properties orfacilities of the type listed in subsection (a).

   (g) Provided, that payments authorized pursuant to thissection shall be reduced pro rata, for that period of time that themunicipality suspends or reduces essential services to eligible facilities. Forthe purposes of this section "essential services" include, but are not to belimited to, police, fire and rescue.


State Codes and Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-45 > Chapter-45-13 > 45-13-5-1

SECTION 45-13-5.1

   § 45-13-5.1  General assemblyappropriations in lieu of property tax from certain exempt private and stateproperties. – (a) In lieu of the amount of local real property tax on real property owned byany private nonprofit institution of higher education, or any nonprofithospital facility, or any state owned and operated hospital, veterans'residential facility, or correctional facility occupied by more than onehundred (100) residents which may have been or will be exempted from taxationby applicable state law, exclusive of any facility operated by the federalgovernment, the state of Rhode Island, or any of its subdivisions, the generalassembly shall annually appropriate for payment to the several cities and townsin which the property lies a sum equal to twenty-seven percent (27%) of all taxthat would have been collected had the property been taxable.

   (b) As used in this section, "private nonprofit institutionof higher education" means any institution engaged primarily in educationbeyond the high school level, the property of which is exempt from property taxunder any of the subdivisions, and "nonprofit hospital facility" means anynonprofit hospital licensed by the state and which is used for the purpose ofgeneral medical, surgical, or psychiatric care and treatment.

   (c) The grant payable to any municipality under the provisionof this section shall be equal to twenty-seven percent (27%) of the propertytaxes which, except for any exemption to any institution of higher education orgeneral hospital facility, would have been paid with respect to that exemptreal property on the assessment list in the municipality for the assessmentdate of December 31, 1986 and with respect to such exempt real propertyappearing on an assessment list in the municipality on succeeding assessmentdates. Provided however that the grant paid for the fiscal year ending June 30,2008 shall be based upon the assessment list in the municipality as of December31, 2004.

   (d) The state budget offices shall include the amount of theannual grant in the state budget for the fiscal year commencing July 1, 1988and each fiscal year thereafter. The amount of the annual grant payable to eachmunicipality in any year in accordance with this section shall be reducedproportionately in the event that the total of the annual grants in any yearexceeds the amount appropriated that year for the purposes of this section.

   (e) Distribution of appropriations shall be made by the stateon or before July 31 of 1988 and each July 31 thereafter, and the payments maybe counted as a receivable by any city or town for a fiscal year ending thepreceding June 30.

   (f) Any act or omission by the state with respect to thischapter shall in no way diminish the duty of any town or municipality toprovide public safety or other ordinary services to the properties orfacilities of the type listed in subsection (a).

   (g) Provided, that payments authorized pursuant to thissection shall be reduced pro rata, for that period of time that themunicipality suspends or reduces essential services to eligible facilities. Forthe purposes of this section "essential services" include, but are not to belimited to, police, fire and rescue.