Chapter 176

2004 -- H 8490 SUBSTITUTE A

Enacted 06/25/04

 

 

A N A C T

RELATING TO CITIES AND TOWNS -- WARREN

     

     

     Introduced By: Representative Jan Malik

     Date Introduced: May 05, 2004

    

It is enacted by the General Assembly as follows:

 

     SECTION 1. Sections 44-3-4, 44-3-5, 44-3-12, 44-3-13 and 44-3-15 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 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 eleven thousand two hundred fifty dollars ($11,250);

      (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

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

      (v) Lincoln, where the exemption shall not exceed four thousand dollars ($4,000); and

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

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

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

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

($20,000);

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

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

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

      (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; and, provided, further, that the exemption provided for in this subdivision to the

extent that it applies in any city or town, is applied in full to the total value of the person's real

and tangible personal property located in the city or town; and, provided, further, 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 five thousand dollars ($5,000);

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

      (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 four thousand dollars ($4,000);

      (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); and

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

      (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.

      (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);

      (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; and

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

disabled persons in an amount of up to ten thousand dollars ($10,000); 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 twenty-three thousand dollars ($23,000).

      (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:

      (i) Barrington town council may exempt real property of each of the above named

persons in the amount of three thousand dollars ($3,000);

      (ii) 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 two thousand dollars ($2,000).

      (5) 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, is exempted from taxation to the amount of

four thousand dollars ($4,000).

      (b) In addition to the exemption provided in subsection (a), there is a ten thousand dollar

($10,000) exemption from local taxation on real property for any veteran and the 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 further 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, further, 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 twenty-three thousand dollars ($23,000); and

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

maximum of eleven thousand dollars ($11,000).

      (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, however, that in the town of North Kingstown the

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

December 31, 2002 assessment.

      (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 Westerly, where the town council may, by ordinance, provide for an

exemption of a maximum of thirty-four thousand five hundred dollars ($34,500).

      (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) 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

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, which 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 which has been acquired or modified,

using proceeds from the sale of any previous homestead, which 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.

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

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

there shall be but one exemption granted where both parents of the deceased son or daughter are

living, provided, however, the city of Cranston may provide by ordinance an exemption from

taxation not to exceed forty-five hundred dollars ($4,500), provided, however, the town of

Warren may provide by ordinance an exemption from taxation not to exceed eight nine thousand

two hundred fifty dollars ($8,250) ($9,200), and provided, however, the town of Cumberland may

provide, by ordinance, an exemption not to exceed eleven thousand two hundred fifty dollars

($11,250) for persons receiving a gold star exemption, and provided, however, 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 exemption, and provided, however, 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, and provided, however, the town of Westerly may provide, by

ordinance, an exemption on the total value of real and personal property not to exceed twenty-

three thousand dollars ($23,000); and provided, however, 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; and provided, however, 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); and provided, however, 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. 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 thereby.

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

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

20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than

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 degrees (20

degrees) in the better eye, shall be exempted from taxation to the amount of six thousand dollars

($6,000), except for the town of Tiverton which exemption shall be seven thousand five hundred

dollars ($7,500), and except for the town of Warren which exemption shall be up to twenty-two

thirty-eight thousand five hundred fifty dollars ($22,500)($38,550), except for the town of

Barrington which exemption shall be sixteen thousand dollars ($16,000) for real property, which

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; and except for the town of Westerly which may

provide, by ordinance, an exemption on the total value of real and personal property not to exceed

thirteen thousand eight hundred dollars ($13,800); provided further, that 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); and further provided,

however, that 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; and, provided,

further, that the exemption herein provided for, 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

section 44-3-25.

      (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 town of Tiverton which

exemption shall be seven thousand five hundred dollars ($7,500), and except for the town of

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 town of Tiverton which exemption shall

be seven thousand five hundred dollars ($7,500), and except for the town of Barrington which

exemption shall be sixteen thousand dollars ($16,000) for real property; provided, that 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.

     44-3-13. Exemption of persons over the age of 65 years. -- (a) The finance director of

the city of Warwick may provide to exempt from taxation real or personal property located within

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

exceeding six thousand dollars ($6,000) 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.

      (b) 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.

      (c) 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.

      (d) 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 five thousand dollars ($5,000) 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.

      (e) 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 five thousand dollars ($5,000) 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.

      (f) 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 sixteen thousand five hundred

dollars ($16,500) twenty-eight thousand nine hundred dollars ($28,900) 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; provided, that 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.

      (g) 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 and

without regard to ability to pay; provided, that 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) The town council of the town of Westerly 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 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; provided, however,

that 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.

      (i) 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;

provided, that 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.

      (j) 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.

      (k) 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; provided, that 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.

     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 therein 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, however,

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

tax freeze; provided, however, 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 nineteen thousand three hundred

dollars ($19,300).

     SECTION 2. This act shall take effect upon passage.

     

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LC03308/SUB A

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