Chapter 304
2016 -- S 2691
Enacted 07/02/2016

A N   A C T
RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION

Introduced By: Senators Lynch Prata, Gallo, and Pearson
Date Introduced: March 08, 2016

It is enacted by the General Assembly as follows:
     SECTION 1. Section 44-3-12 of the General Laws in Chapter 44-3 entitled "Property
Subject to Taxation" is hereby amended to read as follows:
     44-3-12. Visually impaired persons -- Exemption. -- (a) The property of each person
who has permanent impairment of both eyes of the following status: central visual acuity of
twenty/two hundred (20/200) or less in the better eye, with corrective glasses, or central visual
acuity of more than twenty/two hundred (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 (20) degrees in the better eye, persons who are legally blind
according to federal standards as certified by a licensed physician or as certified by the Rhode
Island services for the blind and visually impaired shall be exempted from taxation to the amount
of six thousand dollars ($6,000), except for the towns of:
      Tiverton. - Which exemption shall be seven thousand five hundred dollars ($7,500); and
      Warren. - Which exemption shall be up to thirty-eight thousand five hundred twenty
dollars ($38,520); and
      Barrington. - Which exemption shall be sixteen thousand dollars ($16,000) for real
property. The exemption shall apply to the property in the municipality where the person resides,
and if there is not sufficient property to exhaust the exemption, the person may proclaim the
balance in any city or town where he or she may own property; except for the town of
Cumberland, which exemption shall be up to forty-seven thousand five hundred forty-four dollars
($47,544); and
      Westerly. - Which may provide, by ordinance, an exemption on the total value of real
and personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town
council of any city or town may, by ordinance, increase the exemption within the city or town to
an amount not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption
shall not be allowed in favor of any person who is not a legal resident of the state, or unless the
person entitled to the exemption shall have presented to the assessors, on or before the last day on
which sworn statements may be filed with the assessors for the year for which exemption is
claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or
her legal residence remains unchanged. The exemption provided for in this section, to the extent
that it shall apply to any city or town, shall be applied in full to the total value of the person's real
and tangible personal property located in the city or town and shall be applied to intangible
personal property only to the extent that there is not sufficient real property or tangible personal
property to exhaust the exemption. This exemption shall be in addition to any other exemption
provided by law except as provided in ยง 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)
of this section 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) of this section above the minimum of six thousand dollars ($6,000), except for the
towns of:
      Tiverton. - Which exemption shall be seven thousand five hundred dollars ($7,500); and
      Barrington. - Which exemption shall be sixteen thousand dollars ($16,000) for real
property. If the application of the automatic increase to an exemption of six thousand dollars
($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date
would result in a higher exemption than the exemption enacted by the city or town council, then
the amount provided by the automatic increase applies.
     SECTION 2. This act shall take effect upon passage.
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LC005352
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