2016 -- H 8202

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LC005767

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2016

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A N   A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION

     Introduced By: Representatives Hearn, Serpa, Ruggiero, and Marcello

     Date Introduced: May 12, 2016

     Referred To: House Municipal Government

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-3-12 of the General Laws in Chapter 44-3 entitled "Property

Subject to Taxation" is hereby amended to read as follows:

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

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

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

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

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

distance no greater than twenty (20) degrees in the better eye, persons who are legally blind

according to federal standards as certified by a licensed physician or as certified by the Rhode

Island services for the blind and visually impaired shall be exempted from taxation to the amount

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

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

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

dollars ($38,520); and

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

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

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

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

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

($47,544); and

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

($335).

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

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

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

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

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

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

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

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

towns of:

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

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

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

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

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

the amount provided by the automatic increase applies.

     SECTION 2. This act shall take effect upon passage.

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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 update the definition of visually impaired persons to conform to the

federal standard based upon medical advances and to assure a uniform application by all

municipalities in granting the exemption.

     This act would take effect upon passage.

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