would be an important indication of potential growth of the tax base for a small State like Rhode Island. The following table lists the kinds and amounts of statutory exemptions for the 1972 tax roll: There are several types of personal exemptions, which are listed below. To receive any of these exemptions the applicant must be a Rhode Island resident and must file an application with the local assessors office. Type exemption Amount of exemption Veterans (World War I, World War II, Merchant Marine in World War Total service-connected disabled veteran_ Total service-connected disabled veteran who lives in "specially adapted housing" - $1,000 2,000 10, 000 Persons 65 years of age and over (exemption, amount and conditions determined by city or town). 1,500 The estates, persons, and families of the president and professors for the time being of Brown University for each not more than $10,000 for each such officers, his estate, person, and family included__. 1 Usually $1,000 to $1,500, but sometimes a percentage of income. (1) 10,000 The following table shows the amounts and type of personal exemptions for the 1972 tax roll. Total property assessed for tax purposes amounted to $4,671,998,498 of real and tangible property for the 1972 tax roll. This included the $113,690,673 of personal exemptions. These personal exemptions represented a loss of $5,521,860 in tax revenue. Statutory exemptions, which are not included in the tax base, amounted to $1,392,293,991 of assessed property. The statutorily exempt property was equal to 29.8 percent of the real and personal property tax base. There is no estimate of the loss in revenue for statutory exemptions. As of 1972 each city and town must publish the assessment value of all tax exempt property. Answer 12 The Rhode Island Legislature passed a special tax consideration act for farm, forest, and open space land on June 24, 1968. This law states, in part: that it is in the public interest to prevent the forced con- The procedures used to tax land at its existing use instead of its potential use are explained in the attached copy of this bill. This bill also provides for rollback taxes when the use of this farm, forest, or open land is changed. There are several problems associated with the existing law. While a landowner may apply for special consideration for his property, the local assessor has final approval. Also, the law does not specifically mention salt or fresh water wetlands. At this time the inclusion of wetlands areas for special tax consideration is based on the decision of the local assessor. The present law is not consistently applied or interpreted in Rhode Island's 39 cities and towns, For this reason, the law is largely ineffective in preserving open space, but does provide a tax shelter for land speculators. Answer 13 Property tax relief is given in the form of property tax exemptions. For details of exemptions see question 11. Answer 14 The cities and towns can only tax if they are so authorized by the General Assembly. The State constitution sets the basis for this procedure as provided in article IV, section 15: The general assembly shall, from time to time, provide for making new valuations of property, for the assessment of taxes, in such a manner as they may deem best * * *. This authority is further clarified in section 5, amendment XXVIII, adopted June 28, 1951: "Nothing contained in this article shall be deemed to grant any city or town the power to levy, assess and collect taxes or to borrow money, except as authorized by the General Assembly". SOUTH CAROLINA Answer 1 The latest figures available on property tax revenues are for the fiscal year 1970-71. Total property taxes amounted to $188.398,980. Total State and local tax revenues (excluding Federal Government revenue) amounted to $849,160,620. The property tax was 22.2 percent of the total tax revenue. Answer 2 Local property assessors are appointed and they are not required to meet any qualifications. Answer 3 The State nor the local jurisdiction provides salary incentives for assessors who complete special training courses. The State helps finance a school for county assessors and will assist in training county assessors if the county delegation so request. The cost of this is absorbed by the Property Tax Division and an actual figure is not available. Answer 4 The local officials who judge the initial appeals are appointed. They do not derive their authority to hear such appeals from the fact of holding other offices. Answer 5 The South Carolina Tax Commissioners who are appointed by the Governor for a 6-year term are the State-level tax assessment review agency. The Tax Commission assesses all public utilities, manufacturers, merchants, fixtures, and inventory. The Tax Commission also supervises local assessments. Answer 6 The property tax division of the tax commission conducts salesassessment ratio studies. Such studies are only made when requested by the county. The ratios are not published and are only distributed to the counties that request such studies. The ratio studies include commercial, residential, and real property. Answer 7 The annual budget of the property tax division of the tax commission for the fiscal year 1972-73 is $417,907. The property tax division has 13 professional staff employees which also handle the industrial appraisals. Answer 8 There has been no material change in the size of assessment districts in the last 10 years. Answer 9 The State does not impose an ad valorem tax. Answer 10 The only ratio set forth by law is the 9.5 ratio for all property assessed by the tax commission. Answer 11 The State does exempt certain real property from the ad valorem tax. Article 10, section 4, of the South Carolina constitution exempts: There shall be exempted from taxation all county, township, and municipal property used exclusively for public purposes and not for revenue, and the property of all schools, colleges, and institutions of learning, all charitable institutions in the nature of asylums for the infirm, deaf and dumb, blind, idiotic, and indigent persons, except where the profits of such institutions are applied to private uses; all public libraries, churches, parsonages, and burying grounds; but property of associations and societies, although connected with charitable objects, shall not be exempt from State, county, or municipal taxation: Provided, That as to real estate this exemption shall not extend beyond the buildings and premises actually occupied by such schools, colleges, institutions of learning, asylums, libraries, churches, parsonages, and burial grounds, although connected with charitable objects. Provided, further, the general assembly may by act exempt from taxataion household goods and furniture used in the home of the owner thereof. The State does not make or publish any regular assessment of the value of tax-exempt property. Answer 12 The State does not have any provisions for such as the greenbelt laws or restrictive agreements. Answer 13 The State of South Carolina has a homestead exemption which grants relief to persons 65 years old and older. The exemption is $5,000 of the fair market value. During fiscal year 1972, there were approximately 49,289 persons eligible for this exemption; however, the records available at this time do not reflect exemptions for approximately 47 percent of the persons eligible. The amount exempted, excluding the 47 percent, was $573,414.84. It is expected that the total will be over $1 million. Answer 14 Article 10, section 1, of the South Carolina constitution provides for a uniform and equal rate of assessment and taxation, and shall prescribe regulations to secure a just valuation. Provided, further, That the general assembly may provide for the assessment of intangible personal property. 92-420-73-10 Article 10, section 4, provides for the exemptions from property taxation. Article 10, section 5, authorizes the corporate authorities of counties, townships, school districts, cities, towns, and villages the power to assess and collect taxes for corporate purposes. Article 10, section 13, provides that there shall be one assessment for all taxes. Article 10, section 13A, provides that all property subject to taxation shall be taxed in proportion to its value. Article 8, section 6, states that municipal taxes must be uniform. Article 8, section 3, gives the general assembly the authority to restrict the powers of cities and towns to levy taxes and assessments. SOUTH DAKOTA Answer 1 Property tax revenues for the State of South Dakota will be approximately $157,588,072 for 1972. The State receives none of this revenue, since it is all levied for use at the local level. Answer 2 All assessors are locally appointed, and they need not meet any professional requirements. Answer 3 The State or local governments provide no salary incentives for special training courses or professional designations. The State has allocated $20,000 annually for many years so that an annual school can be held for assessor instruction. Answer 4 Local officials are the local board who govern the tax entity, and they are elected officials. Generally, the local board terms are for 2 or 3 years. Our local board of equalization is composed of the members of the local governmental board who are the elected officials of that tax entity. The next appeals board is composed of the county commissioners, who are the county board of equalization and also are elected Answer 5 The State board of equalization is composed of five members who are appointed by the Governor for 3-year terms. They are the final board of appeals for individual assessment grievances and also make the final decision on utility assessments. They may raise or lower county level of assessments, by classes, when appealed by another tax entity, where overlapping school districts require equalization. They may raise or lower any class of property, in any county, where they feel an adjustment is needed, but this adjustment is limited by other criteria that, in fact, makes it more of a nuisance than a value. Answer 6 The sales ratio is initially started at the county level, where the assessor is required to certify to the department of revenue that sales |