2017 -- S 0575

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LC002093

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2017

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A N   A C T

RELATING TO TAXATION - REAL ESTATE EXEMPTION

     Introduced By: Senators Lynch Prata, Jabour, Gallo, and Doyle

     Date Introduced: March 15, 2017

     Referred To: Senate Finance

     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: persons who are is 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)

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) 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 - REAL ESTATE EXEMPTION

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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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