House Bill #6095 (2017)

AN ACT RELATING TO TAXATION -- TAXATION OF FARM, FOREST, AND OPEN SPACE LAND

Exempts land previously classified as farm, forest or open space land from land use change tax if the landowner converts no more than twenty percent (20%) acreage to install a renewable energy system.

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Changes since original draft

  • 2017 – H 6095
  • 2017 – H 6095 SUBSTITUTE A AS AMENDED
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  • LC002387
  • LC002387/SUB A
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  • S T A T E O F R H O D E I S L A N D
  • IN GENERAL ASSEMBLY
  • JANUARY SESSION, A.D. 2017
  • ____________
  • A N A C T
  • RELATING TO TAXATION – TAXATION OF FARM, FOREST, AND OPEN SPACE LAND
  • RELATING TO TAXATION – TAXATION OF FARM, FOREST, AND OPEN SPACE LAND
  • Introduced By: Representatives Handy, and Giarrusso
  • Date Introduced: April 07, 2017
  • Referred To: House Municipal Government
  • It is enacted by the General Assembly as follows:
  • SECTION 1. Chapter 44-27 of the General Laws entitled "Taxation of Farm, Forest, and Open Space Land" is hereby amended by adding thereto the following section:
  • 44-27-10.1. Land withdrawn from classification for commercial renewable energy production – Effect on obligation and the land use change tax.
  • Land previously classified as farm, forest or open space land shall not be subject to a land use change tax if the change is for purposes of a commercial renewable energy system. The tax assessor shall only withdraw from classification the actual acreage footprint of the land used for a commercial renewable energy system. The tax assessor shall not disturb the classification of the rest of the land if the use remains consistent with the existing classification, nor commence anew the computation of the period for purposes of the land use change tax.
  • SECTION 2. This act shall take effect upon passage.
  • ========
  • LC002387
  • ========
  • EXPLANATION
  • SECTION 1. Chapter 44-27 of the General Laws entitled "Taxation of Farm, Forest, and Open Space Land" is hereby amended by adding thereto the following section:
  • 44-27-10.1. Land withdrawn from classification for commercial renewable energy production – Effect on obligation and the land use change tax.
  • (a) Farmlands classified in the farm, forest or open space program shall not be subject to a land use change tax if the landowner converts no more than twenty percent (20%) of the total acreage of land which is actively devoted to agricultural or horticultural use to install a renewable energy system. Any acreage used for a renewable energy system that is designated for dual use under subsection (c) of this section shall not be included in the calculation of the twenty percent (20%) restriction. For purposes of this section, land which is actively devoted to agricultural or horticultural use shall be defined by rules and regulations established by the department of environmental management in consultation with the office of energy resources and shall include at a minimum any land which is actively devoted to agricultural or horticultural use that was previously used to install a renewable energy system. Those rules shall also define renewable energy system to include at a minimum any buffers, access roads, and other supporting infrastructure associated with the generation of renewable energy.
  • (b) The tax assessor shall only withdraw from farmland classification the actual acreage of the farmland used for a renewable energy system that is not concurrently used as farmland. The rest of the farmland shall remain eligible as long as it still meets the program qualification criteria. This reclassification of farmlands shall not be considered an exception to the tax treatment for renewable energy systems prescribed by §44-5-3(c).
  • (c) The dual purpose designation for installing a renewable energy system and utilizing the land below and surrounding the system for agriculture purposes, shall be determined pursuant to rules and regulations that will be established by the department of environmental management in consultation with the office of energy resources. The regulations shall be adopted no later than December 30, 2017.
  • SECTION 2. This act shall take effect upon passage. ======== LC002387/SUB A ========
  • EXPLANATION
  • BY THE LEGISLATIVE COUNCIL
  • OF
  • A N A C T RELATING TO TAXATION – TAXATION OF FARM, FOREST, AND OPEN SPACE LAND
  • OF
  • A N A C T
  • RELATING TO TAXATION – TAXATION OF FARM, FOREST, AND OPEN SPACE LAND
  • ***
  • This act would exempt land previously classified as farm, forest or open space land from land use change tax if the change is for purposes of a commercial renewable energy system.
  • This act would take effect upon passage. ======== LC002387 ========
  • This act would exempt land previously classified as farm, forest or open space land from land use change tax if the landowner converts no more than twenty percent (20%) acreage to install a renewable energy system.
  • This act would take effect upon passage. ======== LC002387/SUB A ========

Votes

NOTE: Electronic voting records are unofficial and may not be accurate. For an official vote tally, check the House or Senate Journal from the day of the vote.

Floor vote for PASSAGE PASSAGE OF AMENDMENT

June 26, 2017 at 8:33pm
Yeas: 69 / Nays: 0 / Not voting: 6 / Recused: 0
Legislator Vote
Rep. Abney Y
Rep. Ackerman Y
Rep. Ajello Y
Rep. Almeida Y
Rep. Amore Y
Rep. Azzinaro Y
Rep. Barros Y
Rep. Bennett Y
Rep. Blazejewski Y
Rep. Canario Y
Rep. Carson Y
Rep. Casey Y
Rep. Casimiro Y
Rep. Chippendale Y
Rep. Corvese Y
Rep. Costantino NV
Rep. Coughlin Y
Rep. Craven Y
Rep. Cunha Y
Rep. Diaz NV
Rep. Donovan Y
Rep. Edwards Y
Rep. Fellela Y
Rep. Filippi Y
Rep. Fogarty Y
Rep. Giarrusso Y
Rep. Handy NV
Rep. Hearn Y
Rep. Hull Y
Rep. Jacquard Y
Rep. Johnston Y
Rep. Kazarian NV
Rep. Keable Y
Rep. Kennedy Y
Rep. Knight Y
Rep. Lancia Y
Rep. Lima Y
Rep. Lombardi Y
Rep. Maldonado Y
Rep. Marshall Y
Rep. Marszalkowski Y
Rep. Mattiello Y
Rep. McEntee Y
Rep. McKiernan Y
Rep. McLaughlin Y
Rep. McNamara Y
Rep. Mendonca Y
Rep. Messier Y
Rep. Morgan NV
Rep. Morin Y
Rep. Nardolillo Y
Rep. Newberry Y
Rep. Nunes Y
Rep. O'Brien Y
Rep. O'Grady Y
Rep. Perez Y
Rep. Phillips NV
Rep. Price Y
Rep. Quattrocchi Y
Rep. Ranglin-Vassell Y
Rep. Regunberg Y
Rep. Roberts Y
Rep. Ruggiero Y
Rep. Serpa Y
Rep. Shanley Y
Rep. Shekarchi Y
Rep. Slater Y
Rep. Solomon Y
Rep. Tanzi Y
Rep. Tobon Y
Rep. Ucci Y
Rep. Vella-Wilkinson Y
Rep. Walsh Y
Rep. Williams Y
Rep. Winfield Y

Floor vote for PASSAGE AS AMENDED

June 26, 2017 at 8:34pm
Yeas: 64 / Nays: 5 / Not voting: 6 / Recused: 0
Legislator Vote
Rep. Abney Y
Rep. Ackerman Y
Rep. Ajello Y
Rep. Almeida Y
Rep. Amore Y
Rep. Azzinaro Y
Rep. Barros Y
Rep. Bennett Y
Rep. Blazejewski Y
Rep. Canario Y
Rep. Carson Y
Rep. Casey Y
Rep. Casimiro Y
Rep. Chippendale Y
Rep. Corvese Y
Rep. Costantino NV
Rep. Coughlin Y
Rep. Craven Y
Rep. Cunha Y
Rep. Diaz NV
Rep. Donovan Y
Rep. Edwards Y
Rep. Fellela Y
Rep. Filippi N
Rep. Fogarty Y
Rep. Giarrusso Y
Rep. Handy NV
Rep. Hearn Y
Rep. Hull Y
Rep. Jacquard Y
Rep. Johnston Y
Rep. Kazarian NV
Rep. Keable Y
Rep. Kennedy Y
Rep. Knight Y
Rep. Lancia Y
Rep. Lima Y
Rep. Lombardi Y
Rep. Maldonado Y
Rep. Marshall Y
Rep. Marszalkowski Y
Rep. Mattiello Y
Rep. McEntee Y
Rep. McKiernan Y
Rep. McLaughlin Y
Rep. McNamara Y
Rep. Mendonca Y
Rep. Messier Y
Rep. Morgan NV
Rep. Morin Y
Rep. Nardolillo N
Rep. Newberry Y
Rep. Nunes Y
Rep. O'Brien Y
Rep. O'Grady Y
Rep. Perez Y
Rep. Phillips NV
Rep. Price N
Rep. Quattrocchi N
Rep. Ranglin-Vassell Y
Rep. Regunberg Y
Rep. Roberts N
Rep. Ruggiero Y
Rep. Serpa Y
Rep. Shanley Y
Rep. Shekarchi Y
Rep. Slater Y
Rep. Solomon Y
Rep. Tanzi Y
Rep. Tobon Y
Rep. Ucci Y
Rep. Vella-Wilkinson Y
Rep. Walsh Y
Rep. Williams Y
Rep. Winfield Y