Veterans Tax Exemptions Update
William H. Shorey — Tax Assessor
E-Mail: wshorey@middletownri.com
350 East Main Road (1st Floor)
Middletown, RI 02842
Phone: (401) 847-7300

There are several changes to the veterans exemption programs available in Middletown:

Those taxpayers already receiving Veteran Exemption credit need do nothing. New applicants whose service falls within the dates listed in the table at the end of this update should fill out an application, available from the Assessors’ Office, and return it along with a copy of their DD-214 (discharge papers), including proof of in-theatre status. Applications must be received, complete with proper documentation, by the Assessors’ Office by March 15, 2006 to be eligible for the 2006 Tax Notice.

The Rhode Island General Law that establishes Veteran Exemption eligibility is 44-3-4, and has been adjusted a number of times over the years. The state legislature recently enacted a change that extends the qualifying dates for local Veteran Exemption eligibility. Under earlier legislation, veterans in active duty during recognized conflicts had only to be in service, but not necessarily in-theatre, during the qualifying dates. Starting with extension of benefits related to service in Grenada or Lebanon during 1983-84, applicants needed proof of service in-theatre, the qualifying phrase in the statute being ‘actually served in’.

The eligibility list outlined below separates those two categories, the first being listed as the originally recognized dates for the two World Wars, Korea and Viet Nam. The second listing, in table format, lists those actions requiring in-theatre service including the recent changes. Some of the recent changes relate to previously unlisted actions and some are extensions of previously recognized actions such as Viet Nam. Some of the actions listed in the new legislation are/were covered under the earlier ‘date only’ qualifications. For example: Viet Nam was previously listed as extending from 12/22/61 to 5/7/75. The new legislation, while requiring in-theatre status, lists qualified dates as 7/1/58 to 7/3/65, 7/3/65 to 3/8/73 and 4/29/75 to 4/30/75. As the only dates for Viet Nam service not already covered by the previous statute were 7/1/58 to 12/21/61 those are the dates included in the new table requiring in-theatre status, which might qualify a Viet Nam veteran for the credit.

a) Veteran- Dependent upon dates of service as follows:

1. April 6, 1917 – July 2, 1921 = WWI

2. Dec. 7, 1941 – Dec. 31, 1946 = WWII

3. June 27, 1950 – Jan. 31, 1955= Korea

4. Dec. 22, 1961 – May 7, 1975 = Viet Nam

Members of the Merchant Marine who were residents of the State of Rhode Island at the time of enlistment who served for at least 6 months, may, under certain circumstances, apply to the Veterans Administration for a discharge certificate making them eligible for veteran benefits stemming from World War II.

Those not in the service during the dates listed above might still qualify if they served within a particular theatre of operations or with a particular force during specific dates and can provide government documentation of that service. See the table at the end of this update for a list of qualifying dates/theatres/forces.

All veterans must provide a DD-214 to prove dates of service. Those in military service not regularly issued a DD-214 must provide proper separation papers. Those that are still active must provide military documentation of qualification.

b) Widow/Widower of Veteran - The widow or widower of a veteran, as qualified above, who has not remarried. If remarried, one whose subsequent marriage ended by divorce or death.

c) V.A. Certified 100% Disabled - The veteran, qualified under standard veterans’ exemptions rules, who is certified as having 100% service connected disability. A certificate attesting to the permanent disability from the veterans’ administration must be presented. This exemption is in addition to the Basic exemption.

d) V.A. Certified Specially Adapted Housing - Those who qualify for the above 100% disabled exemption and who have received V.A. monies to specially adapt housing shall be exempt for that homestead. Proof of having received money to acquire or modify the home must be supplied upon application. Property meeting the Veteran's Administration and Americans with Disability Act guidelines for adaptive housing, or which has been acquired or modified using proceeds from the sale of any previously qualified homestead is exempt in total. This exemption is extended to the widow/widower of the veteran so long as he/she retains and occupies the property.

e) Gold Star Parent - Any person whose son or daughter is listed as a casualty of war. A death certificate listing the veteran as a casualty must accompany the application. Only one parent may qualify for this exemption

f) Prisoner of War - Any veteran classified as a prisoner – of – war by the Veterans Administration. Proof will consist of a letter from the V. A.

To qualify for the following service periods you must provide proof of medal, ribbon or other government certification of participation.