2018 -- S 2788

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LC005440

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

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A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION--TOWN OF

CHARLESTOWN

     Introduced By: Senators Algiere, and Morgan

     Date Introduced: April 05, 2018

     Referred To: Senate Housing & Municipal Government

     It is enacted by the General Assembly as follows:

     SECTION 1. Sections 44-3-4, 44-3-5, 44-3-12, 44-3-13, 44-3-15 and 44-3-16 of the

General Laws in Chapter 44-3 entitled "Property Subject to Taxation" are hereby amended to read

as follows:

     44-3-4. Veterans' exemptions.

     (a) (1) The property of each person who served in the military or naval service of the

United States in the war of the rebellion, the Spanish-American war, the insurrection in the

Philippines, the China-relief expedition, or World War I, and the property of each person who

served in the military or naval service of the United States in World War II at any time during the

period beginning December 7, 1941, and ending on December 31, 1946, and the property of each

person who served in the military or naval services of the United States in the Korean conflict at

any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the

Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7,

1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian

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

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

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

honorably discharged from the service, or who was discharged under conditions other than

dishonorable, or who, if not discharged, served honorably, or the property of the unmarried

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

dollars ($1,000), except in:

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

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

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

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

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

veterans, and a tax credit for one hundred percent (100%) service-related disabled veterans at the

discretion of the council;

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

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

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

Operation Desert Storm;

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

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

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

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

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

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

     (x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten

thousand dollars ($10,000);

     (x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four

thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by

ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);

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

($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real

property;

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

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

hundred dollars ($40,500);

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

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

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

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

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     (xvi) West Warwick, where the city council may, by ordinance, provide for an exemption

of up to ten thousand dollars ($10,000);

     (xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a

maximum of four thousand dollars ($4,000);

     (xviii) [As added by P.L 2016, ch. 238, § 1]. Charlestown, where the town council may,

by ordinance, provide for an additional exemption of a maximum of one hundred fifty dollars

($150) to any veteran of the United States armed services, regardless of their qualified service

dates, who was honorably discharged, or to the unmarried widow or widower of that person who

is not currently receiving this statutory exemption;

     (xix) [As added by P.L 2016, ch. 268, § 1]. Charlestown, where the town council may, by

ordinance, provide for an additional tax credit of one hundred fifty dollars ($150) to any veteran

of the United States armed services, regardless of their qualified service dates, who was

honorably discharged, or to the unmarried widow or widower of that person who is not currently

receiving this statutory exemption; and

     (xx) Narragansett, where the town council may, by ordinance, provide for an exemption

of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or

twelve thousand dollars ($12,000) from the assessed value of a motor vehicle.

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

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

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

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

entitled to the exemption has 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, evidence

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

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

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

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

exemption provided for in this subdivision to the extent that it applies in 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, provided, that there is an additional exemption from taxation in the amount of

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

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

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

     (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 of

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

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

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

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

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

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

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

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

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

and

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

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

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

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

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

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

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

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

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

long as the total disability continues; and

     (xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit

reduction to replace the tax assessment exemption, as so stated in all sections herein.

     (3) Provided, that:

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

six thousand dollars ($6,000);

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

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

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

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

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

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

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

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

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

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

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

financial town meeting;

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

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

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

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

($46,500).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

conflict, in the amount of four thousand dollars ($4,000).

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

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

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

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

or of the unmarried widow or widower of that person. The exemption shall be determined by the

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

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

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

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

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

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

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

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

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

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

is furnished to the assessors except in:

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

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

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

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

of assessed valuation, whichever is greater;

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

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

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

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

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

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

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

maximum of fifteen thousand dollars ($15,000); and

     (8) Narragansett, where the town council may, by ordinance, provide for an exemption of

a maximum of fifty thousand dollars ($50,000).

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

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

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

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

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

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

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

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

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

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

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2005, assessment; and in the town of Cumberland, where the amount of the exemption shall not

exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of

Narragansett, where the amount of the exemption shall not exceed twenty thousand dollars

($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the

assessed value of a motor vehicle; and in the city of Cranston, commencing with the December

31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars

($250,000) and be extended to the unmarried widow or widower of such veteran.

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

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

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

annulled or dissolved by a court of competent jurisdiction.

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

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

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

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

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

the United States, except in:

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

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

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

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

     (3) Narragansett, where the town council may, by ordinance, provide for an exemption of

a maximum of forty thousand dollars ($40,000).

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

specified in this section.

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

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

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

     (h) Bristol, where the town council of Bristol may, by ordinance, provide for an

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

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

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

disability.

     (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

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

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

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

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

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

with disability act guidelines from adaptive housing or that has been acquired or modified using

proceeds from the sale of any previous homestead that was acquired with the assistance of a

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

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

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

hundred dollars ($46,500).

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

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

     (k) The town of Scituate may provide by ordinance, in lieu of a tax exemption that grants

to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax

credit in an amount to be determined from time to time by the town council.

     44-3-5. Gold star parents' exemption.

     (a) The property of every person whose son or daughter has served with the armed forces

of the United States of America and has lost his or her life as a result of his or her service with the

armed forces of the United States of America, providing the death was determined to be in the

line of duty, shall be exempted from taxation to the amount of three thousand dollars ($3,000) in

accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the

armed forces; provided, that there shall be but one exemption granted where both parents of the

deceased son or daughter are living; provided:

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

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

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

not to exceed nine thousand seven hundred eighty-three dollars ($9,783);

     (3) Cumberland. The town of Cumberland may provide, by ordinance, an exemption not

to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons

receiving a gold star exemption;

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

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

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exemption;

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

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

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

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

($46,500);

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

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

exemption;

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

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

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

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

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

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

exemption; and

     (11) Narragansett. The town of Narragansett may provide, by ordinance, an exemption

not to exceed twenty thousand dollars ($20,000) from the assessed value of real property, or

twelve thousand dollars ($12,000) from the assessed value of a motor vehicle, for persons

receiving a gold star exemption; and

     (12) Charlestown. The town of Charlestown may provide, by ordinance, a tax dollar

credit reduction for persons receiving a gold star exemption.

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

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

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

provisions shall not be affected by that invalidity.

     44-3-12. Visually impaired persons -- Exemption.

     (a) The property of each person who 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 forty thousand eight hundred ninety-five dollars

($40,895); and

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     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

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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.

     (c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for

such legally blind person.

     44-3-13. Persons over the age of 65 years – Exemption.

     (a) Bristol. The town of Bristol may exempt from taxation the real estate situated in the

town owned and occupied by any resident over the age of sixty-five (65) years, as of the

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

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

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

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

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

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

age or over as of the preceding December 31st. The exemption applies to a life tenant who has the

obligation for payment of the tax on real estate. The town council of the town of Bristol shall, by

ordinance, establish the value of this exemption.

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

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

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

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

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

     (c) Cranston.

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

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

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

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

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

without regard to ability to pay.

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

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

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

exceeding three thousand dollars ($3,000) and which exemption is in addition to any and all other

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

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

situated in the town of East Greenwich owned and occupied by any resident of the age of sixty-

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

ability to pay.

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

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

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

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

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

any other provision of law.

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

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

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

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

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

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

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

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

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

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

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

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

hundred fifty-six dollars ($30,656) of valuation and which exemption is in addition to any and all

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

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

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

joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption

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

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

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

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

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

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

chapter or any other provision of law.

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

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

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

(65) years, and which exemption is in an amount and pursuant to any income limitations that the

council may prescribe in the ordinance from time to time, and which exemption is in addition to

any and all other exemptions from taxation to which the person may be otherwise entitled. The

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

shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the

cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The

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

property.

     (k) Charlestown. The town council of the town of Charlestown may, by ordinance, and

upon any terms and conditions that it deems reasonable, create a tax dollar credit reduction of

taxation against real estate situated in the town of Charlestown owned and occupied by any

resident of the age of sixty-five (65) years or over, and which credit in an amount and pursuant to

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

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

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

Only one credit shall be granted to cotenants, joint tenants, and tenants by the entirety, even

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

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

on real property.

     44-3-15. Persons who are totally disabled.

     The city or town councils of the various cities and towns may provide by ordinance for

the freezing of the rate and valuation of taxes on the real and personal property located in the city

or town of any head of a household who is one hundred percent (100%) disabled and unable to

work as of the date of the disability; provided, that in the town of Hopkinton, the determination of

disability must have been made by the Social Security Administration or the Veterans'

Administration, the applicant must meet income requirements established by ordinance which

may be amended from time to time and may include the aggregate income of the applicant and all

other persons residing with him or her and, upon attaining the age of sixty-five (65), the person

who is totally disabled is no longer entitled to this freeze of rate and valuation; provided, that the

freeze of rate and valuation on real property shall apply only to single-family dwellings in which

the person who is disabled resides; and provided, further, that the exemption shall not be allowed

unless the person entitled thereto 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 the foregoing 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 foregoing is in addition to any other exemption

provided by law; and provided further that in the town of Warren the exemption shall be in the

amount of twenty thousand four hundred eighty dollars ($20,480), and provided further that in the

town of Charlestown the town council may create a tax dollar credit reduction in lieu of such

exemption, upon terms and conditions that the council may prescribe.

     44-3-16. Elderly -- Freeze of tax rate and valuation.

     (a) The city or town councils of the various cities and towns except the towns of West

Warwick, Exeter, Coventry and Bristol may provide, by ordinance, for the freezing of the rate

and valuation of taxes on real property located therein to any person who is sixty-five (65) years

or older or to any person who is totally and permanently disabled regardless of age and who does

not have income from all sources in excess of four thousand dollars ($4,000) per year, or in the

case of the town of Johnston to any person who is sixty-five (65) years or older or to any person

LC005440 - Page 14 of 20

who is totally and permanently disabled regardless of age and who does not have income from all

sources in excess of six thousand dollars ($6,000) per year, and a total income of seventy-two

hundred dollars ($7,200) for two (2) or more persons living in that dwelling, or in the case of the

city of Cranston to any person who is sixty-five (65) years or older or to any person who is totally

and permanently disabled regardless of age and who does not have income from all sources in

excess of twenty thousand dollars ($20,000) per year, or a lesser figure as determined by the city

council of the city of Cranston and a total income of twenty-three thousand dollars ($23,000), or a

lesser figure as determined by the city council of the city of Cranston, for two (2) or more persons

living in that dwelling; provided, that the freeze of rate and valuation on real property applies

only to owner occupied single or two-family (2) dwellings in which the person resides; and

provided, further, that the exemption is not allowed unless the person entitled to it has 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 the tax freeze is claimed, or for taxes assessed December 31,

2009, the deadline is April 15, 2010, evidence that he or she is entitled, which evidence shall

stand as long as his or her legal residence remains unchanged. The exemptions shall be in

addition to any other exemption provided by law, and provided, further, that the real estate is not

taken from the tax rolls and is subject to the bonded indebtedness of the city or town.

     (b) (1) The town council of the town of West Warwick may provide, by ordinance, for a

schedule of exemptions from the assessed valuation on real property located there for any person

who is sixty-five (65) years or older or to any person who is totally and permanently disabled

regardless of age, which exemption schedule is based upon gross annual income from all sources

as follows:

     (i) An exemption of three hundred seventy-five dollars ($375) for those having a gross

annual income from all sources of $0 to $15,000;

     (ii) An exemption of two hundred eighty dollars ($280) for those having a gross annual

income from all sources of $15,001 to $20,000;

     (iii) An exemption of two hundred thirty-five dollars ($235) for those having a gross

annual income from all sources of $20,001 to $25,000;

     (iv) An exemption of one hundred ninety dollars ($190) for those having a gross annual

income from all sources of $25,001 to $30,000;

     (v) An exemption of one hundred dollars ($100) for those having a gross annual income

from all sources of $30,001 to $35,000.

     (2) Provided, that the exemption schedule applies only to single family dwellings in

which the person resides; provided, further, that the person acquired the property for actual

LC005440 - Page 15 of 20

consideration paid or inherited the property; provided, further, that the person has resided in the

town of West Warwick for a period of three (3) years ending with the date of assessment for the

year for which exemption is claimed; and provided, further, that the exemption is not allowed

unless the person entitled to it has presented to the assessors, on or before the last day on which

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

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

residence remains unchanged. In the case of married persons, the age requirement will be met as

soon as either the husband or wife reaches the age of sixty-five (65) years and in the event the

husband passes away, a widow sixty-two (62) years of age to sixty-five (65) years of age is

allowed the exemption as long as she remains unmarried.

     (3) Those persons granted tax relief under chapter 255 of the Public Laws of 1972 have

the option of retaining their current tax freeze or abandoning it to seek relief under this

subsection.

     (c) The town council of the town of Coventry may, by ordinance, exempt from taxation

the real property and/or mobile homes situated in the town which is owned and occupied as the

principal residence, by any one or more persons sixty-five (65) years of age or over or by one

who is totally and permanently disabled, regardless of age, domiciled in the town of Coventry,

upon terms and conditions that may be established by the town council in the ordinance. The

exemption is for taxes assessed December 31, 1975, and subsequent years. Any ordinance

adopted by the town council pursuant to the provisions of this subsection and subsections (d) and

(e) may be amended at any time and from time to time by the town council or any successor town

council.

     (d) The town council of the town of Coventry may, by ordinance, exempt from taxation

the real property situated in the town, owned and occupied by any person, who is a veteran as

defined in § 44-3-4, totally and permanently disabled or over the age of sixty-five (65) years,

which exemption is in an amount not exceeding nine thousand dollars ($9,000) of valuation,

retroactive to real property assessed on December 31, 1978, and which exemption is in addition

to any and all other exemptions from taxation to which the person may be entitled. The

exemption is applied uniformly, and without regard to ability to pay, provided, that only one

exemption is granted to co-tenants, joint tenants, and tenants by the entirety, even though all of

the co-tenants, joint tenants, and tenants by the entirety are veterans, totally and permanently

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

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

     (e) The town council of the town of Coventry is authorized in the ordinance or ordinances

LC005440 - Page 16 of 20

to provide that any person who obtains an exemption pursuant to the ordinance to which the

person is not entitled by the filing or making of any false statement or the proffering of any

document or other writing known by the person to have been altered, forged, or to contain any

false or untrue information is liable to the town of Coventry for an amount equal to double the

amount of reduction in taxes resulting from the exemption, which amount is recoverable by the

town in a civil action.

     (f) The town council of the town of Exeter may provide, by ordinance, for the freezing of

the rate and valuation of taxes on real property located in the town to any qualified person who is

sixty-five (65) years or older regardless of income, or to any person who is totally and

permanently disabled regardless of age, and income, provided, that the freeze of rate and

valuation on real property applies only to single family dwellings in which the person resides; and

provided, further, that the person acquired the property for actual consideration paid or inherited

the property; and provided that the qualified person has 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 the

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

or her legal residence remains unchanged. The stabilization of resulting tax assessments shall be

subject to reasonable definitions, terms and conditions as may otherwise be prescribed by

ordinance. The exemption is in addition to any other exemption provided by law, and provided,

further, that the real estate is not taken from the tax rolls and is subject to the bonded

indebtedness of the town.

     (g) (1) (i) The town council of the town of Bristol may provide, by ordinance, for the

freezing of the rate and valuation of taxes on real property located there to any person who is

sixty-five (65) years or older, or if not sixty-five (65) or older, the taxpayer's spouse who is

domiciled with him or her, is sixty-five (65) or older; who is fifty (50) years or older and who is

the widow or widower of a taxpayer who, prior to death, had qualified for, and was entitled to

relief under this subsection and who was domiciled with the decedent taxpayer on the date of

death or to any person who is totally and permanently disabled regardless of age. The taxpayer

shall reside in the town of Bristol for one year prior to filing the claim for relief.

     (ii) To qualify for relief, the taxpayer shall have "adjusted gross income", as the term is

defined for federal income tax purposes, for the preceding calendar year of less than ten thousand

dollars ($10,000).

     (2) The tax is calculated by fixing the tax at the tax rate as levied on the real property

during the year in which the taxpayer became age sixty-four (64) or totally and permanently

disabled regardless of age. The rate remains regardless of the taxpayer's age, date of application,

LC005440 - Page 17 of 20

or date of qualification.

     (3) The taxpayer shall apply annually for tax relief on a form prepared by the tax

assessor. The application shall be filed between January 1 and May 15 for any year in which

benefits are claimed. The taxpayer shall file any supplemental information necessary to satisfy the

claim. Upon approval, the tax relief shall take effect in the next forthcoming tax roll.

     (4) The owner of the property or a tenant for life or for a term of years who meets the

qualifications previously enumerated is entitled to pay the tax levied on the property for the first

year in which the claim for tax relief is filed and approved. For each subsequent year the taxpayer

shall meet the qualifications hereafter enumerated, the taxpayer shall be entitled to continue to

pay the tax or the lesser amount as is levied.

     (h) The town council of the town of Tiverton may, by ordinance, provide for a tax credit

on the real property and/or mobile homes situated in the town and owned and occupied as the

principal residence by any one or more persons sixty-five (65) years of age or over, domiciled in

the town of Tiverton, upon terms and conditions as may be established by the town council in the

ordinance.

     (i) (1) The town of Tiverton may provide, by ordinance, for a schedule of tax credits for

any person who is sixty-five (65) years or older, which tax credit schedule is based upon annual

adjusted gross income as defined for federal income tax purposes.

     (2) Provided, that the tax credit schedule applies only to single-family dwellings in which

the person resides; provided, further, that the person acquired the property for actual

consideration paid or inherited the property; provided, further, that the person has resided in the

town of Tiverton for a period of three (3) years ending with the date of assessment for the year for

which the tax credit is claimed; and provided, further, that the tax credit is not allowed unless the

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

statements may be filed with the tax assessor for the year for which the tax credit is claimed, due

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

remains unchanged.

     (3) In the case of married persons, the age requirement will be met as soon as either the

husband or wife reaches the age of sixty-five (65) years, and in the event a spouse passes away, a

widow(er) sixty-two (62) years of age to sixty-five (65) years of age is allowed the tax credit as

long as he or she remains unmarried.

     (j) The city council of the city of Warwick may provide, by ordinance, for the freezing of

the tax rate and valuation of real property for persons seventy (70) years of age or older who

reside in owner occupied single-family homes where the income from all sources does not exceed

LC005440 - Page 18 of 20

seven thousand five hundred dollars ($7,500) for a single person and does not exceed fifteen

thousand dollars ($15,000) for married couples. Persons seeking relief shall apply for an

exemption to the tax assessor no later than March 15 of each year.

     (k) The town council of the town of East Greenwich may provide, by ordinance, and

upon such terms and conditions as it deems reasonable, for the freezing of both the tax rate

attributable to education and the valuation of taxes on real property located in the town of any

person who is sixty-five (65) years or older or of any person who is totally and permanently

disabled regardless of age; provided, that the freeze of rate and valuation on real property applies

only to single or two (2) family dwellings in which the person resides; and provided, further, that

the person acquired the property for actual consideration paid or inherited the property; and

provided, further, that the exemption is not allowed unless the person entitled to it has presented

to the tax assessor, on or before the last day on which sworn statements may be filed with the

assessor for the year for which the exemption is claimed, evidence that he or she is entitled,

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

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

real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the town.

     (l) The town council of the town of Charlestown may create a tax dollar credit reduction

in lieu of such exemption, upon terms and conditions that the council may prescribe.

     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--TOWN OF

CHARLESTOWN

***

     This act would authorize the town of Charlestown, by ordinance, to offer tax dollar credit

reductions in lieu of various tax exemptions.

     This act would take effect upon passage.

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LC005440

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