2013 -- S 0981

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LC02726

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2013

____________

A N A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION

     Introduced By: Senator Walter S. Felag

     Date Introduced: June 05, 2013

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Sections 44-3-4, 44-3-5, 44-3-12, 44-3-13 and 44-3-15 of the General Laws

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in Chapter 44-3 entitled "Property Subject to Taxation" are hereby amended to read as follows:

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     44-3-4. Veterans' exemptions. -- (a) (1) The property of each person who served in the

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military or naval service of the United States in the war of the rebellion, the Spanish-American

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war, the insurrection in the Philippines, the China-relief expedition, or World War I, and the

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property of each person who served in the military or naval service of the United States in World

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War II at any time during the period beginning December 7, 1941, and ending on December 31,

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1946, and the property of each person who served in the military or naval services of the United

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States in the Korean conflict at any time during the period beginning June 27, 1950 and ending

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January 31, 1955 or in the Vietnam conflict at any time during the period beginning February 28,

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1961 and ending May 7, 1975 or who actually served in the Grenada or Lebanon conflicts of

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1983-1984, or the Persian Gulf conflict, the Haitian conflict, the Somalian conflict, and the

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Bosnian conflict, at any time during the period beginning August 2, 1990 and ending May 1,

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1994, or in any conflict or undeclared war for which a campaign ribbon or expeditionary medal

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was earned, and who was honorably discharged from the service, or who was discharged under

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conditions other than dishonorable, or who, if not discharged, served honorably, or the property

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of the unmarried widow or widower of that person, is exempted from taxation to the amount of

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one thousand dollars ($1,000), except in:

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      (i) Burrillville , where the exemption is four thousand dollars ($4,000);

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      (ii) Cumberland , where the town council may, by ordinance, provide for an exemption

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of a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772);

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      (iii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);

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      (iv) Jamestown , where the town council may, by ordinance, provide for an exemption

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not exceeding five thousand dollars ($5,000);

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      (v) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000); and

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where the town council may also provide for a real estate tax exemption not exceeding ten

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thousand dollars ($10,000) for those honorably discharged active duty veterans who served in

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Operation Desert Storm.

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      (vi) Newport , where the exemption is four thousand dollars ($4,000);

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      (vii) New Shoreham , where the town council may, by ordinance, provide for an

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exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

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      (viii) North Kingstown , where the exemption is ten thousand dollars ($10,000);

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      (ix) North Providence , where the town council may, by ordinance, provide for an

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exemption of a maximum of five thousand dollars ($5,000);

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      (x) Smithfield , where the exemption is four thousand dollars ($4,000);

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      (xi) Warren , where the exemption shall not exceed five thousand five hundred dollars

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($5,500) on motor vehicles, or nine thousand six hundred dollars ($9,600) nine thousand five

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hundred eighty-four dollars ($9,584) on real property.

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      (xii) Westerly , where the town council may, by ordinance, provide an exemption of the

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total value of the veterans' real and personal property to a maximum of forty thousand five

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hundred dollars ($40,500);

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      (xiii) Barrington , where the town council may, by ordinance, provide for an exemption

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of six thousand dollars ($6,000) for real property;

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      (xiv) Exeter , where the exemption is five thousand dollars ($5,000); and

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      (xv) Glocester , where the exemption shall not exceed thirty thousand dollars ($30,000).

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      (xvi) West Warwick , where the exemption shall be equal to one hundred seventy dollars

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($170).

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      (2) The exemption is applied to the property in the municipality where the person resides

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and if there is not sufficient property to exhaust the exemption, the person may claim the balance

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in any other city or town where the person may own property; provided, that the exemption is not

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allowed in favor of any person who is not a legal resident of the state, or unless the person

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entitled to the exemption has presented to the assessors, on or before the last day on which sworn

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statements may be filed with the assessors for the year for which exemption is claimed, evidence

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that he or she is entitled, which evidence shall stand so long as his or her legal residence remains

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unchanged; provided, however, that in the town of South Kingstown, the person entitled to the

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exemption shall present to the assessors, at least five (5) days prior to the certification of the tax

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roll, evidence that he or she is entitled to the exemption; and, provided, further, that the

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exemption provided for in this subdivision to the extent that it applies in any city or town shall be

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applied in full to the total value of the person's real and tangible personal property located in the

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city or town; and, provided, that there is an additional exemption from taxation in the amount of

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one thousand dollars ($1,000), except in:

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      (i) Central Falls , where the city council may, by ordinance, provide for an exemption of

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a maximum of seven thousand five hundred dollars ($7,500);

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      (ii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);

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      (iii) Cumberland , where the town council may, by ordinance, provide for an exemption

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of a maximum of twenty-two thousand five hundred dollars ($22,500);

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      (iv) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000);

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      (v) Newport , where the exemption is four thousand dollars ($4,000);

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      (vi) New Shoreham , where the town council may, by ordinance, provide for an

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exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

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      (vii) North Providence , where the town council may, by ordinance, provide for an

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exemption of a maximum of five thousand dollars ($5,000);

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      (viii) Smithfield , where the exemption is four thousand dollars ($4,000);

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      (ix) Warren , where the exemption shall not exceed eleven thousand dollars ($11,000);

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and

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      (x) Barrington , where the town council may, by ordinance, provide for an exemption of

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six thousand dollars ($6,000) for real property; of the property of every honorably discharged

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veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the

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Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any

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time during the period beginning August 2, 1990 and ending May 1, 1994, or in any conflict or

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undeclared war for which a campaign ribbon or expeditionary medal was earned, who is

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determined by the Veterans Administration of the United States of America to be totally disabled

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through service connected disability and who presents to the assessors a certificate from the

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veterans administration that the person is totally disabled, which certificate remains effectual so

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long as the total disability continues.

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      (3) Provided, that:

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      (i) Burrillville may exempt real property of the totally disabled persons in the amount of

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six thousand dollars ($6,000);

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      (ii) Cumberland town council may, by ordinance, provide for an exemption of a

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maximum of twenty-two thousand five hundred dollars ($22,500);

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      (iii) Little Compton may, by ordinance, exempt real property of each of the totally

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disabled persons in the amount of six thousand dollars ($6,000);

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      (iv) Middletown may exempt the real property of each of the totally disabled persons in

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the amount of five thousand dollars ($5,000);

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      (v) New Shoreham town council may, by ordinance, provide for an exemption of a

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maximum of thirty-six thousand four hundred fifty dollars ($36,450);

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      (vi) North Providence town council may, by ordinance, provide for an exemption of a

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maximum of five thousand dollars ($5,000);

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      (vii) Tiverton town council may, by ordinance, exempt real property of each of the

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totally disabled persons in the amount of five thousand dollars ($5,000), subject to voters'

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approval at the financial town meeting;

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      (viii) West Warwick town council may exempt the real property of each of the totally

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disabled persons in an amount of two hundred dollars ($200); and

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      (ix) Westerly town council may, by ordinance, provide for an exemption on the total

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value of real and personal property to a maximum of forty-six thousand five hundred dollars

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($46,500).

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      (4) There is an additional exemption from taxation in the town of:

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      Warren , where its town council may, by ordinance, provide for an exemption not

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exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably

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discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts,

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the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at

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any time during the period beginning August 2, 1990 and ending May 1, 1994, or in any conflict

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or undeclared war for which a campaign ribbon or expeditionary medal was earned, who is

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determined by the Veterans' Administration of the United States of America to be partially

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disabled through a service connected disability and who presents to the assessors a certificate that

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he is partially disabled, which certificate remains effectual so long as the partial disability

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continues. Provided, however, that the Barrington town council may exempt real property of each

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of the above named persons in the amount of three thousand dollars ($3,000); Warwick city

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council may, by ordinance, exempt real property of each of the above named persons and to any

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person who served in any capacity in the military or naval service during the period of time of the

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Persian Gulf conflict, whether or not the person served in the geographical location of the

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conflict, in the amount of two thousand dollars ($2,000).

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      (5) Lincoln . There is an additional exemption from taxation in the town of Lincoln for

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the property of each person who actually served in the military or naval service of the United

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States in the Persian Gulf conflict and who was honorably discharged from the service, or who

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was discharged under conditions other than dishonorable, or who, if not discharged, served

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honorably, or of the unmarried widow or widower of that person. The exemption shall be

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determined by the town council in an amount not to exceed ten thousand dollars ($10,000).

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      (b) In addition to the exemption provided in subsection (a) of this section, there is a ten-

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thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the

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unmarried widow or widower of a deceased veteran of the military or naval service of the United

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States who is determined, under applicable federal law by the Veterans Administration of the

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United States, to be totally disabled through service connected disability and who by reason of the

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disability has received assistance in acquiring "specially adopted housing" under laws

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administered by the veterans' administration; provided, that the real estate is occupied as his or

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her domicile, by the person; and, provided, that if the property is designed for occupancy by more

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than one family then only that value of so much of the house as is occupied by the person as his

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or her domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance

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is furnished to the assessors except in:

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      (1) Cranston , where the exemption shall not exceed thirty thousand dollars ($30,000);

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      (2) Cumberland , where the town council may provide for an exemption not to exceed

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seven thousand five hundred dollars ($7,500);

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      (3) Newport , where the exemption is ten thousand dollars ($10,000) or ten percent

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(10%) of assessed valuation, whichever is greater;

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      (4) New Shoreham , where the town council may, by ordinance, provide for an

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exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

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      (5) North Providence , where the town council may, by ordinance, provide for an

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exemption not to exceed twelve thousand five hundred dollars ($12,500);

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      (6) Westerly , where the town council may, by ordinance, provide for an exemption of a

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maximum of forty thousand five hundred dollars ($40,500); and

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      (7) Lincoln , where the town council may, by ordinance, provide for an exemption of a

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maximum of fifteen thousand dollars ($15,000).

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      (c) In addition to the previously provided exemptions, any veteran of the military or

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naval service of the United States who is determined, under applicable federal law by the

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Veterans' Administration of the United States to be totally disabled through service connected

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disability may, by ordinance, passed in the city or town where the veteran's property is assessed

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receive a ten thousand dollar ($10,000) exemption from local taxation on his or her property

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whether real or personal and if the veteran owns real property may be exempt from taxation by

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any fire and/or lighting district; provided, that in the town of: North Kingstown , where the

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amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the

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December 31, 2002 assessment, and for the town of Westerly where the amount of the exemption

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shall be thirty-nine thousand dollars ($39,000) commencing with the December 31, 2005

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assessment, and in the town of Cumberland, where the amount of the exemption shall not exceed

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forty-seven thousand five hundred forty-four dollars ($47,544).

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      (d) In determining whether or not a person is the widow or widower of a veteran for the

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purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of

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the benefits of the section if the remarriage is void, has been terminated by death, or has been

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annulled or dissolved by a court of competent jurisdiction.

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      (e) In addition to the previously provided exemptions, there may by ordinance passed in

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the city or town where the person's property is assessed be an additional fifteen thousand dollars

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($15,000) exemption from local taxation on real and personal property for any veteran of military

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or naval service of the United States or the unmarried widow or widower of person who has been

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or shall be classified as, or determined to be, a prisoner of war by the Veterans' Administration of

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the United States, except in:

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      Westerly , where the town council may, by ordinance, provide for an exemption of a

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maximum of sixty-eight thousand dollars ($68,000).

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      Cumberland , where the town council may by ordinance provide for an exemption of a

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maximum of forty-seven thousand five hundred forty-four dollars ($47,544).

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      (f) Cities and towns granting exemptions under this section shall use the eligibility dates

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specified in this section.

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      (g) The several cities and towns not previously authorized to provide an exemption for

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those veterans who actually served in the Persian Gulf conflict may provide that exemption in the

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amount authorized in this section for veterans of other recognized conflicts.

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      (h) Bristol . The town council of Bristol may, by ordinance, provide for an exemption for

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any veteran and the unmarried widow or widower of a deceased veteran of military or naval

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service of the United States who is determined, under applicable federal law by the Veterans'

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Administration of the United States to be partially disabled through service connected disability.

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      (i) In addition to the previously provided exemption, any veteran who is discharged from

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the military or naval service of the United States under conditions other than dishonorable, or an

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officer who is honorably separated from military or naval service, who is determined, under

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applicable federal law by the Veterans Administration of the United States to be totally and

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permanently disabled through a service connected disability, who owns a specially adapted

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homestead, which has been acquired or modified with the assistance of a special adaptive housing

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grant from the Veteran's Administration and that meets Veteran's Administration and Americans

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with disability act guidelines from adaptive housing or which has been acquired or modified,

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using proceeds from the sale of any previous homestead, which was acquired with the assistance

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of a special adaptive housing grant from the veteran's administration, the person or the person's

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surviving spouse is exempt from all taxation on the homestead. Provided, that in the town of

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Westerly where the amount of the above referenced exemption shall be forty-six thousand five

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hundred dollars ($46,500).

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      (j) The town of Coventry may provide by ordinance a one thousand dollars ($1,000)

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exemption for any person who is an active member of the armed forces of the United States.

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     44-3-5. Gold star parents' exemption. -- (a) The property of every person whose son or

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daughter has served with the armed forces of the United States of America and has lost his or her

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life as a result of his or her service with the armed forces of the United States of America,

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providing the death was determined to be in the line of duty, shall be exempted from taxation to

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the amount of three thousand dollars ($3,000) in accordance with similar provisions of section

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44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there shall

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be but one exemption granted where both parents of the deceased son or daughter are living;

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provided:

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      (1) Cranston. - The city of Cranston may provide, by ordinance, an exemption from

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taxation not to exceed forty-five hundred dollars ($4,500);

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      (2) Warren. - The town of Warren may provide, by ordinance, an exemption from

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taxation not to exceed nine thousand two hundred dollars ($9,200) nine thousand two hundred

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fifteen dollars ($9,215);

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      (3) Cumberland. - The town of Cumberland may provide, by ordinance, an exemption

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not to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons

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receiving a gold star exemption;

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      (4) North Providence. - The town of North Providence may provide, by ordinance, an

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exemption not to exceed five thousand dollars ($5,000) for persons receiving a gold star

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exemption;

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      (5) Smithfield. - The town of Smithfield may provide, by ordinance, an exemption not to

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exceed six thousand dollars ($6,000) for persons receiving a gold star exemption;

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      (6) Westerly. - The town of Westerly may provide, by ordinance, an exemption on the

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total value of real and personal property not to exceed forty-six thousand five hundred dollars

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($46,500);

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      (7) Barrington. - The town of Barrington may provide, by ordinance, an exemption not to

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exceed six thousand dollars ($6,000) for real property for persons receiving a gold star

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exemption;

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      (8) Jamestown. - The town of Jamestown may provide, by ordinance, an exemption on

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the total value of real and personal property not to exceed five thousand dollars ($5,000); and

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      (9) Lincoln. - The town of Lincoln may provide, by ordinance, an exemption not to

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exceed five thousand dollars ($5,000) for persons receiving a gold star exemption.

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      (10) West Warwick. - The town of West Warwick may provide by ordinance, an

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exemption not to exceed two hundred twenty-five dollars ($225) for person receiving a gold star

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exemption.

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      (b) The adjustment shall be made to reflect the same monetary savings that appeared on

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the property tax bill that existed for the year prior to reevaluation of the real property. If any

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provision of this section is held invalid, the remainder of this section and the application of its

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provisions shall not be affected by that invalidity.

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     44-3-12. Visually impaired persons -- Exemption. -- (a) The property of each person

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who has permanent impairment of both eyes of the following status: central visual acuity of

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twenty/two hundred (20/200) or less in the better eye, with corrective glasses, or central visual

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acuity of more than twenty/two hundred (20/200) if there is a field defect in which the peripheral

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field has contracted to the extent that the widest diameter of visual field subtends an angular

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distance no greater than twenty (20) degrees in the better eye, shall be exempted from taxation to

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the amount of six thousand dollars ($6,000), except for the towns of:

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      Tiverton. - Which exemption shall be seven thousand five hundred dollars ($7,500); and

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      Warren. - Which exemption shall be up to thirty-eight thousand five hundred fifty dollars

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($38,550) thirty-eight thousand five hundred twenty dollars ($38,520); and

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      Barrington. - Which exemption shall be sixteen thousand dollars ($16,000) for real

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property. The exemption shall apply to the property in the municipality where the person resides,

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and if there is not sufficient property to exhaust the exemption, the person may proclaim the

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balance in any city or town where he or she may own property; except for the town of

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Cumberland, which exemption shall be up to forty-seven thousand five hundred forty-four dollars

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($47,544); and

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      Westerly. - Which may provide, by ordinance, an exemption on the total value of real

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and personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town

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council of any city or town may, by ordinance, increase the exemption within the city or town to

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an amount not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption

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shall not be allowed in favor of any person who is not a legal resident of the state, or unless the

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person entitled to the exemption shall have presented to the assessors, on or before the last day on

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which sworn statements may be filed with the assessors for the year for which exemption is

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claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or

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her legal residence remains unchanged. The exemption provided for in this section, to the extent

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that it shall apply to any city or town, shall be applied in full to the total value of the person's real

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and tangible personal property located in the city or town and shall be applied to intangible

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personal property only to the extent that there is not sufficient real property or tangible personal

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property to exhaust the exemption. This exemption shall be in addition to any other exemption

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provided by law except as provided in section 44-3-25.

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      West Warwick. - Which exemption shall be equal to three hundred thirty-five dollars

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($335).

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      (b) In each city or town that has not increased the exemption provided by subsection (a)

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of this section above the minimum of six thousand dollars ($6,000), except for the towns of:

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      Tiverton. - Which exemption shall be seven thousand five hundred dollars ($7,500); and

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      Barrington. - Which exemption shall be sixteen thousand dollars ($16,000) for real

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property. The exemption shall increase automatically each year by the same percentage as the

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percentage increase in the total amount of taxes levied by the city or town. The automatic

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increase shall not apply to cities or towns that have increased the exemption provided by

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subsection (a) of this section above the minimum of six thousand dollars ($6,000), except for the

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towns of:

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      Tiverton. - Which exemption shall be seven thousand five hundred dollars ($7,500); and

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      Barrington. - Which exemption shall be sixteen thousand dollars ($16,000) for real

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property. If the application of the automatic increase to an exemption of six thousand dollars

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($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date

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would result in a higher exemption than the exemption enacted by the city or town council, then

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the amount provided by the automatic increase applies.

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     44-3-13. Persons over the age of 65 years -- Exemption. -- (a) Bristol. - The town of

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Bristol may exempt from taxation the real estate situated in the town owned and occupied by any

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resident over the age of sixty-five (65) years, as of the preceding December 31st; or, over the age

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of seventy (70) years, as of the preceding December 31st; or, over the age of seventy-five (75)

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years, as of the preceding December 31st, and which exemption is in addition to any and all other

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exemptions from taxation to which the resident may otherwise be entitled. The exemption shall

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be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to

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cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants

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and tenants by the entirety are sixty-five (65) years of age or over as of the preceding December

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31st. The exemption applies to a life tenant who has the obligation for payment of the tax on real

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estate. The town council of the town of Bristol shall, by ordinance, establish the value of this

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exemption.

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      (b) Central Falls. - The city of Central Falls may, by ordinance, exempt from taxation,

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real or personal property located within the city of any person sixty-five (65) years or over, which

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exemption shall be in an amount not exceeding seven thousand five hundred dollars ($7,500) of

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valuation and which exemption is in addition to any and all other exemptions from taxation and

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tax credits to which the person may be entitled by this chapter or any other provision of law.

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      (c) Cranston.

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      (1) The city council of the city of Cranston may, by ordinance, exempt from valuation

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for taxation the real property situated in the city and owned and occupied by any person over the

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age of sixty-five (65) years which exemption is in an amount not exceeding nine thousand dollars

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($9,000) and which exemption is in addition to any and all other exemptions from taxation to

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which the person may be otherwise entitled. The exemption shall be applied uniformly and

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without regard to ability to pay.

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      (2) The city council of the city of Cranston may, by ordinance, exempt from valuation

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for taxation the property subject to the excise tax situated in the city and owned by any person

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over the age of sixty-five (65) years, not owning real property, which exemption is in an amount

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not exceeding three thousand dollars ($3,000) and which exemption is in addition to any and all

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other exemptions from taxation to which the person may be otherwise entitled. The exemption

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shall be applied uniformly and without regard to ability to pay.

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      (d) East Greenwich. - The town council of the town of East Greenwich may, by

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ordinance, and upon any terms and conditions that it deems reasonable, exempt from taxation the

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real estate situated in the town of East Greenwich owned and occupied by any resident of the age

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of sixty-five (65) to seventy (70) years, as of the preceding December 31st up to an amount of

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twenty-six thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75) years, as

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of the preceding December 31st up to an amount of thirty-four thousand dollars ($34,000); or, of

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the age of seventy-five (75) to eighty (80) years, as of the preceding December 31st up to an

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amount of forty-two thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five (85)

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years, as of the preceding December 31st up to an amount of fifty thousand dollars ($50,000); or,

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of the age of eighty-five (85) years or more, as of the preceding December 31st up to an amount

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of fifty-eight thousand dollars ($58,000), and which exemption is in addition to any and all other

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exemptions from taxation to which the resident may otherwise be entitled. The exemption shall

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be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to

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cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants,

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and tenants by the entirety are eligible for an exemption pursuant to this subsection. The

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exemption applies to a life tenant who has the obligation for payment of the tax on real estate.

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      (e) Lincoln. - The town council of the town of Lincoln may, by ordinance, exempt from

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taxation the real property, situated in said town, owned and occupied for a period of five (5) years

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by any person over the age of sixty-five (65) years, which exemption shall be in an amount not

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exceeding twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and which

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exemption shall be in addition to any and all other exemptions from taxation to which said person

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may be otherwise entitled. Said exemption shall be applied uniformly and without regard to

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ability to pay.

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      (f) North Providence. - The town council of the town of North Providence may, by

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ordinance, exempt from valuation for taxation the real property located within the town of any

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person sixty-five (65) years or over, which exemption is in amount not exceeding ten thousand

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dollars ($10,000) of valuation and which exemption shall be in addition to any and all other

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exemptions from taxation and tax credits to which the person may be entitled by this chapter or

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any other provision of law.

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      (g) Tiverton. - The town council of the town of Tiverton may, by ordinance, exempt

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from taxation the real property situated in the town owned and occupied by any person over the

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age of sixty-five (65) years, and which exemption is in an amount not exceeding ten thousand

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dollars ($10,000) of valuation, and which exemption is in addition to any and all other

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exemptions from taxation to which the person may be otherwise entitled. The exemption shall be

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applied uniformly and without regard to ability to pay. Only one exemption shall be granted to

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cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants,

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and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life

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tenant who has the obligation for the payment of the tax on real property.

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      (h) Warren. - The town council of the town of Warren may, by ordinance, exempt from

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taxation the real property situated in the town owned and occupied by any person over the age of

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sixty-five (65) years, and which exemption is in amount not exceeding twenty-eight thousand

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nine hundred dollars ($28,900) twenty-eight thousand eight hundred seventy-six dollars ($28,876)

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of valuation and which exemption is in addition to any and all other exemptions from taxation to

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which the person may be otherwise entitled. The exemption shall be applied uniformly and

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without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants,

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and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the

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entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has

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the obligation for the payment of the tax on the real property.

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      (i) Warwick. - The finance director of the city of Warwick may, by ordinance, exempt

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from taxation owner occupied residential real property or personal property located within the

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city of any person sixty-five (65) years or over, which exemption is in an amount not exceeding

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twelve thousand dollars ($12,000) of valuation and which exemption is in addition to any and all

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other exemptions from taxation and tax credits to which the person may be entitled by this

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chapter or any other provision of law.

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      (j) Westerly. - The town council of the town of Westerly may, by ordinance, exempt

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from taxation a real property situated in the town owned and occupied for a period of five (5)

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years next prior to filing of an application for a tax exemption, by any person over the age of

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sixty-five (65) years, and which exemption is in an amount and pursuant to any income

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limitations that the council may prescribe in the ordinance from time to time, and which

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exemption is in addition to any and all other exemptions from taxation to which the person may

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be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to

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pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety,

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even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years

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of age or over. The exemption applies to a life tenant who has the obligation for the payment of

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the tax on real property.

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     44-3-15. Persons who are totally disabled. -- The city or town councils of the various

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cities and towns may provide by ordinance for the freezing of the rate and valuation of taxes on

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the real and personal property located in the city or town of any head of a household who is one

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hundred percent (100%) disabled and unable to work as of the date of the disability; provided,

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that in the town of Hopkinton, the determination of disability must have been made by the Social

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Security Administration or the Veterans' Administration, the applicant must meet income

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requirements established by ordinance which may be amended from time to time and may include

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the aggregate income of the applicant and all other persons residing with him or her and, upon

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attaining the age of sixty-five (65), the person who is totally disabled is no longer entitled to this

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freeze of rate and valuation; provided, that the freeze of rate and valuation on real property shall

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apply only to single-family dwellings in which the person who is disabled resides; and provided,

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further, that the exemption shall not be allowed unless the person entitled thereto shall have

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presented to the assessors, on or before the last day on which sworn statements may be filed with

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the assessors for the year for which the foregoing is claimed, due evidence that he or she is so

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entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The

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foregoing is in addition to any other exemption provided by law; and provided further that in the

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town of Warren the exemption shall be in the amount of nineteen thousand three hundred dollars

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($19,300) nineteen thousand two hundred ninety-one dollars ($19,291).

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     SECTION 2. This act shall take effect upon passage.

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LC02726

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION

***

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     This act would enable the Warren town council to adjust the various tax exemptions

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granted to the residents of the town of Warren who are persons over 65 years old, veterans, gold

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star parents, visually impaired or totally disabled.

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     This act would take effect upon passage.

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LC02726

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