CHAPTER 11. TAXATION.

§11-4-3. Definitions.

(a) For the purpose of giving effect to the Tax Limitations Amendment, this chapter shall be interpreted in accordance with the following definitions, unless the context clearly requires a different meaning:

(1) "Owner" means the person, as defined in section ten, article two, chapter two of this code, who is possessed of the freehold, whether in fee or for life. A person seized or entitled in fee subject to a mortgage or deed of trust securing a debt or liability is considered the owner until the mortgagee or trustee takes possession, after which the mortgagee or trustee shall be considered the owner. A person who has an equitable estate of freehold, or is a purchaser of a freehold estate who is in possession before transfer of legal title is also considered the owner. Owner shall also include the corporation or other organization possessed of the freehold of a qualified continuing care retirement community.

(2) "Used and occupied by the owner thereof exclusively for residential purpose" means actual habitation by the owner or the owner's spouse, or a qualified resident of all or a portion of a parcel of real property as a place of abode to the exclusion of any commercial use: Provided, That if the parcel of real property was unoccupied at the time of assessment and either: (A) Was used and occupied by the owner thereof exclusively for residential purposes on July 1, of the previous year assessment date; (B) was unimproved on July 1, of the previous year but a building improvement for residential purposes was subsequently constructed thereon between that date and the time of assessment; or (C) is retained by the property owner for noncommercial purposes and was most recently used and occupied by the owner or the owner's spouse as a residence and the owner, as a result of illness, accident or infirmity, is residing with a family member or is a resident in a nursing home, personal care home, rehabilitation center or similar facility, then the property shall be considered "used and occupied by the owner thereof exclusively for residential purpose": Provided, however, That nothing herein contained shall permit an unoccupied or unimproved property to be considered "used and occupied by the owner thereof exclusively for residential purposes" for more than one year unless the owner, as a result of illness, accident or infirmity, is residing with a family member or is a resident of a nursing home, personal care home, rehabilitation center or similar facility. Except in the case of a qualified continuing care retirement community, if a license is required for an activity on the premises or if an activity is conducted thereon which involves the use of equipment of a character not commonly employed solely for domestic as distinguished from commercial purposes, the use may not be considered to be exclusively residential. In the case of a qualified continuing care retirement community, uses attendant to the functioning of the qualified continuing care retirement community, including, without limitation, cafeteria, laundry, personal and health care services, shall not be considered a commercial use even if such activity or equipment requires a separate license or payment.

(3) "Family member" means a person who is related by common ancestry, adoption or marriage including, but not limited to, persons related by lineal and collateral consanguinity.

(4) "Farm" means a tract or contiguous tracts of land used for agriculture, horticulture or grazing and includes all real property designated as "wetlands" by the United States Army Corps of Engineers or the United States Fish and Wildlife Service.

(5) "Occupied and cultivated" means subjected as a unit to farm purposes, whether used for habitation or not, and although parts may be lying fallow, in timber or in wastelands.

(6) "Qualified continuing care retirement community" means a continuing care retirement community: (A) Owned by a corporation or other organization exempt from federal income taxes under the Internal Revenue Code; (B) used in a manner consistent with the purpose of providing housing and health care for residents; and (C) which receives no Medicaid funding under the provisions of article four-b, chapter nine of this code. For purposes of this section, a continuing care retirement community is a licensed facility under the provisions of articles five-c and five-d, chapter sixteen of this code at which independent living, assisted living and nursing care, if necessary, are provided to qualified residents.

"Qualified resident" means a person who contracts with a qualified continuing care retirement community to reside therein, in exchange for the payment of an entrance fee or deposit, or payment of periodic charges, or both.

(b) Effective date of amendments. -- Amendments to this section enacted during the 2006 regular session of the Legislature shall have retroactive effect to and including July 1, 2005, and shall apply in determining tax for tax years beginning January 1, 2006, and thereafter.

Effective date of amendments. –- Amendments to this section enacted during the 2007 regular session of the Legislature shall take effect on July 1, 2007.

Bills Affecting §11-4-3

2001 1X: SB1001
2001 Regular Session: HB2796
2001 Regular Session: HB2926
2001 Regular Session: HB3232
2001 Regular Session: SB440
2002 1X: SB1009
2002 Regular Session: HB3232
2002 Regular Session: HB4007
2002 Regular Session: HB4424
2002 Regular Session: SB114
2003 2X: HB205
2003 2X: SB2005
2003 Regular Session: HB2351
2003 Regular Session: HB2477
2003 Regular Session: HB2890
2003 Regular Session: HB2891
2003 Regular Session: HB2971
2003 Regular Session: HB3157
2003 Regular Session: SB431
2003 Regular Session: SB461
2003 Regular Session: SB468
2003 Regular Session: SB496
2004 Regular Session: HB2351
2004 Regular Session: HB3157
2004 Regular Session: HB4012
2004 Regular Session: HB4341
2004 Regular Session: HB4567
2004 Regular Session: HB4567
2004 Regular Session: SB137
2004 Regular Session: SB420
2004 Regular Session: SB492
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: HB3128
2005 Regular Session: HB3256
2005 Regular Session: SB163
2005 Regular Session: SB188
2005 Regular Session: SB614
2005 Regular Session: SB641
2006 Regular Session: HB2445
2006 Regular Session: HB4037
2006 Regular Session: HB4467
2006 Regular Session: HB4566
2006 Regular Session: HB4846
2006 Regular Session: SB520
2006 Regular Session: SB530
2007 Regular Session: HB2314
2007 Regular Session: HB3174
2007 Regular Session: SB126
2007 Regular Session: SB406
2008 Regular Session: HB4017
2008 Regular Session: HB4698
2008 Regular Session: SB184
2008 Regular Session: SB745
2009 Regular Session: HB2902
2009 Regular Session: SB410
2010 Regular Session: HB4028
2010 Regular Session: SB214
2011 Regular Session: HB2650
2011 Regular Session: SB205
2012 Regular Session: HB4090
2012 Regular Session: HB4604
2012 Regular Session: SB210
2013 Regular Session: HB2515
2013 Regular Session: HB2886
2013 Regular Session: HB2984
2013 Regular Session: SB183
2013 Regular Session: SB454
2014 Regular Session: HB2984
2014 Regular Session: HB4174
2014 Regular Session: SB327
2014 Regular Session: SB421
2015 Regular Session: HB2115
2015 Regular Session: SB241
2015 Regular Session: SB417
2016 Regular Session: HB4148
2016 Regular Session: HB4148
2016 Regular Session: SB38
2016 Regular Session: SB354
2016 Regular Session: SB354
2017 Regular Session: HB2590
2017 Regular Session: SB363
2018 Regular Session: HB4135
2018 Regular Session: SB265
2019 Regular Session: HB2414
2019 Regular Session: SB268
2020 Regular Session: HB4473
2020 Regular Session: HB4547
2020 Regular Session: SB300
2020 Regular Session: SB621
2021 Regular Session: HB2359
2021 Regular Session: HB2540
2021 Regular Session: SB271