§ 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; provided that, notwithstanding any provision of a charter or act of incorporation
or other law to the contrary, any real and personal property (or portion thereof)
of a healthcare facility, and/or any parent corporation, operator, manager, or subsidiary
thereof, or of an institution of higher education, that would otherwise be exempted
from property taxation that is leased to, subleased to, occupied or used by an entity,
organization, or individual that is not itself exempted from property taxation shall
be taxed to the tenant, who, for the purposes of taxation is deemed the owner;
(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,â€� 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 "manufacturerâ€� 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) Manufacturing machinery and equipment acquired or used by a manufacturer 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,â€� as defined in § 23-19.1-4, where the "hazardous wastesâ€� 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 secretâ€� 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;
(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;
(66) As an effort to promote business growth, tangible business or personal property, in
whole or in part, within the town of Bristol's community limits, subject to authorization
by formal action of the town council of the town of Bristol;
(67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode Island
nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within
the city of East Providence;
(68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt corporation
under § 501(c)(3) of the United States Internal Revenue Code, located in North Kingstown, Rhode Island, with a physical address of 7450 Post Road,
and further identified as plat 108, lot 83;
(69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a
La Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence,
Rhode Island denominated at the time this subsection was adopted as Plat 83 Lot 276
by the tax assessor for the city of Providence comprising approximately 26.08 acres
of land along with all buildings and improvements that have been or may be made;
(70) Real and tangible personal property of The Providence Community Health Centers, Inc.,
a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island;
(71) In the city of Central Falls and the city of Pawtucket, real property and tangible
personal property located on or in the premise acquired or leased by a railroad entity
and for the purpose of providing boarding and disembarking of railroad passengers
and the supporting passenger railroad operations and services. For the purpose of
this section, a railroad entity shall be any incorporated entity that has been duly
authorized by the Rhode Island public utilities commission to provide passenger railroad
services;
(72) Real and tangible personal property of the American Legion Riverside Post Holding
Company, d/b/a American Legion Post 10, a Rhode Island nonprofit corporation, located
at 830 Willet Avenue, within the city of East Providence on Map 513, Block 27, Parcel
001.00 as long as said property is owned by American Legion Post 10;
(73) Real and tangible personal property of the Holy Rosary Band Society, a Rhode Island
nonprofit corporation, located at 328 Taunton Avenue, within the city of East Providence
on Map 306, Block 01, Parcel 012.00;
(74) Real and tangible personal property of Foster Forward, a Rhode Island domestic nonprofit
corporation, located within the city of Pawtucket, at 16 North Bend Street, and further
identified as assessor's plat 21, lot 312;
(75) Real and tangible personal property of the Old and Ancient Rowers Society of Rhode
Island, a Rhode Island domestic nonprofit corporation, located at 166 Walmsley Lane,
within the town of North Kingstown on Plat 004/Lot 019;
(76) Real and tangible personal property of the Rhode Island Public Health Foundation,
a domestic nonprofit corporation or any other entity formed by the Rhode Island Public
Health Foundation in connection with, or to facilitate the acquisition of, one property
to be owned by the Rhode Island Public Health Foundation or such entity, located in
the city of Providence;
(77) Real and tangible personal property of the Manissean Tribal Council, a Rhode Island
nonprofit corporation, located in the town of New Shoreham, Rhode Island;
(78) Real and tangible personal property of Sophia Academy located at 582 Elmwood Avenue,
the San Miguel Education Center located at 525 Branch Avenue, and the Community Preparatory
School, Inc. located at 135 Prairie Avenue, all of which are domestic nonprofit corporations,
and all of which are located within the city of Providence;
(79) Real and tangible personal property of Cape Verdean Museum Exhibit, a Rhode Island
domestic nonprofit corporation, located at 617 Prospect Street, within the city of
Pawtucket on Assessors' Plat 37, Lot 434;
(80) Real and tangible personal property of Sojourner House, a Rhode Island nonprofit corporation,
located in the city of Providence, at 386 Smith Street, further identified as Assessor's
Plat 67, Lot 46, and 1570 Westminster Street, further identified as Assessor's Plat
35, Lot 200;
(81) Real and tangible personal property of the Little Flower Home, a Rhode Island domestic
nonprofit corporation, located at 304 Hooper Street, within the Town of Tiverton on
Map 102, Lot 196; provided that, the organization remains a federal 501(c)(3) tax-exempt
corporation and a domestic nonprofit charitable corporation;
(82) Real and tangible personal property of the Brain Injury Association of Rhode Island,
Inc., a nonprofit corporation, located at 1017 Waterman Avenue within the city of
East Providence on tax assessor's map 607, Block 11, Parcel 4;
(83) Real and tangible personal property of the Johnnycake Center Realty Corporation, a
Rhode Island nonprofit corporation, located in the town of South Kingstown, and further
identified as 12 Green Street, Assessor's Map 49-1, Lot 148, 44 Kersey Road, further
identified as Assessor's Map 49-1, Lot 136, 54 Kersey Road, further identified as
Assessor's Map 49-1, Lot 137, and 1004 Kingstown Road, further identified as Assessor's
Map 49-4, Lot 124;
(84) Real and tangible personal property of the Little Compton Game Club, a Rhode Island
domestic nonprofit corporation, located at 83 John Dyer Road and 88 John Dyer Road,
within the town of Little Compton on Assessor's Plat 44 Lots 4 and 5;
(85) Real and tangible personal property of Wildlife Rehabilitators Association of Rhode
Island (Wildlife Clinic of Rhode Island), a Rhode Island domestic nonprofit corporation,
located at 2865 Tower Hill Road, within the town of North Kingstown on Assessor's
Map Plat 5, Lot 1;
(86) Non-commercial real and tangible personal property of Southside Community Land Trust,
a Rhode Island domestic nonprofit corporation, located in the city of Providence,
at 404 Broad Street, further identified as Assessor's Plat 23, Lot 753;
(87) Tangible personal property of Northwest Community Health Care d/b/a WellOne Primary
Medical and Dental Care, a Rhode Island domestic nonprofit corporation, located in
the town of North Scituate at 35 Village Plaza Way, and further identified as Plat
38, Lot 72;
(88) Real and tangible personal property of Friends of Little Compton Wellness Center,
Inc., a domestic nonprofit corporation located at 115 East Main Road, within the town
of Little Compton, on Assessor's Plat 28, Lot 45;
(89) Real and tangible personal property of PROJECT Weber/RENEW, a Rhode Island domestic
nonprofit corporation; provided that, it is qualified as a tax-exempt corporation
pursuant to 26 U.S.C. 501(c)(3) of the Internal Revenue Code;
(90) Real and tangible personal property of Codac, Inc., a Rhode Island domestic nonprofit
corporation, located in the city of Providence, Rhode Island, at 45 Royal Little Drive,
further identified as Assessor's Plat 74, Lot 402;
(91) Real and tangible personal property of the Center for Southeast Asians, a Rhode Island
domestic nonprofit corporation, located in the city of Providence, at 105 Glenham
Street, further identified as Assessor's Plat 45, Lot 668, 270 Elmwood Avenue, further
identified as Assessor's Plat 44, Lot 388 and 126 Princeton Avenue, further identified
as Assessor's Plat 44, Lot 723;
(92) Real and tangible personal property of the Rhode Island Business Development Institute,
a domestic nonprofit corporation, located at 220 Smith Street within the city of Providence
on the assessor's map as Plat 67, Lot 100;
(93) Real and tangible personal property of the Providence Preservation Society, a Rhode
Island domestic nonprofit corporation, located at 24 Meeting Street, within the city
of Providence on Tax Assessor's Map, Plat 10, Lot 75; and
(94) Real and tangible personal property of the Pokanoket Management Group, a Rhode Island
nonprofit corporation, trustee of the Pokanoket Tribe Land Trust, located in the town
of Bristol, Rhode Island, and used directly to cultivate, preserve and protect the
natural, cultural, traditional and historical resources, watersheds, habitats, ecosystems
and archaeological sites of and within the ancestral territory of the Pokanoket people.
(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.
(c) Notwithstanding any other provision of law to the contrary, in an effort to provide
relief for businesses, including small businesses, and to promote economic development,
a city, town, or fire district may establish an exemption for tangible personal property
within its geographic limits by formal action of the appropriate governing body within
the city, town, or fire district, which exemptions shall be uniformly applied and
in compliance with local tax classification requirements. Exemptions established pursuant
to this subsection shall conform to the requirements of § 44-5-12.2.