Chapter 250

2004 -- H 8548

Enacted 07/01/04

A N A C T

RELATING TO PROPERTY SUBJECT TO TAXATION

Introduced By: Representative Al Gemma

Date Introduced: May 19, 2004

It is enacted by the General Assembly as follows:

SECTION 1. Section 44-3-13 of the General Laws in Chapter 44-3 entitled "Property

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

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~~ ten thousand dollars ~~($6,000)~~ ($10,000) 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.

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) 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.

SECTION 2. This act shall take effect upon passage.

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LC03441

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