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.

Conflict Name	Operation Names	Begin	End
Berlin	Cold War/Show of Strength	1/1/1947	10/2/1990
Congo(Zaire)	Operation Newtape - U.N. Peacekeeping	7/14/1960	12/21/1961
Cuba	Joint Task Force Guantanamo Bay	11/22/1991	6/30/1992
Cuba	Joint Task Force 160 Operation Sea Signal	5/20/1994	4/15/1996
El Salvador	Advisory/Training	1/1/1981	2/1/1992
Grenada	Operation Urgent Fury - Evacuation	10/23/1983	11/21/1983
Haiti	Joint Task Force 180, 190 & MNF Operations Uphold and Restore Democracy, UNMHI, U.s. For Haiti, USSPTG	9/10/1994	1/31/2000
Iraq - Turkey	Combined Task Force Provide Comfort - Northern Turkey, Iraq	4/5/1991	7/31/1993
Iraq - Turkey	Combined Task Force Provide Comfort - Northern Iraq - Incirlik Air Base Turkey	12/1/1995	12/31/1996
Kenya - Somalia	Joint Task Force Provide Relief	8/18/1992	12/4/1992
Kosova	Operation Allied Force, Joint Guardian	3/24/1999	Current
Kwazalern - Republic of Marshall Islands	Joint Task Force Provide Refuge	2/11/1993	3/11/1993
Laos	Counter Insurgency	4/19/1961	12/21/1961
Lebanon	Operation Bluebat - Peacekeeping	7/1/1958	11/1/1958
Lebanon	Peacekeeping	6/1/1983	12/1/1987
Liberia	Operation Sharp Edge - Liberia	8/5/1990	8/25/1990
Liberia	Joint Task Force Assured Response	4/8/1996	8/12/1996
Libya	Operation Eldorado Canyon	4/12/1986	4/17/1986
Panama	Operation Just Cause	12/20/1989	1/31/1990
Panama	Joint Task Force Safe Haven	8/26/1994	3/3/1995
Persian Gulf	Operations Desert Shield, Storm,  Earnest Will - Naval Escort	7/24/1987	11/30/1995
Quemay - Matsu	Show of Force/Escort	8/23/1956	12/21/1961
Russia	Operation Provide Hope	2/1/1992	4/30/1993
Rwanda	Joint Task Force Support Hope	7/20/1994	10/7/1994
Sinai, Egypt	Peacekeeping	8/3/1981	Current
Somalia	Operations Restore Hope & United Shield	12/5/1992	3/31/1995
South West Asia	Operations Southern Watch, Maritime Intercept Operation, Vigilant Sentinel, Northern Watch, Desert Thunder,Desert Fox, Exercise Intrinsic Action, Excerise Iris Gold, Desert Spring	Dec-95	Current
Surname	Joint Task Force Distant Haven	8/19/1994	10/31/1994
Taiwan Straits	Show of Force	8/23/1958	1/1/1959
Various	Operations Enduring Freedom, Iraqi Freedon	9/12/2001	Current
Various	Receipents of Global War Expediationary Medal, Global War on Terrorism Medal
Viet Nam	Offensive Position	7/1/1958	12/21/1961
Wake Island	Mid-Pacific Joint Task Force Prompt Return	7/12/1995	8/10/1995
Yugoslavia	Operation Joint Endeavor & Guard	11/20/1995	Current