2016 -- S 2691

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LC005352

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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: Senators Lynch Prata, Gallo, and Pearson

     Date Introduced: March 08, 2016

     Referred To: Senate Health & Human Services

     It is enacted by the General Assembly as follows:

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

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

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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, persons who are legally blind

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

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

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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 twenty

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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 ยง 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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     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

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

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municipalities in granting the exemption.

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     This act would take effect upon passage.

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