| Chapter 324 |
| 2016 -- H 8202 Enacted 07/02/2016 |
| A N A C T |
| RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION |
| Introduced By: Representatives Hearn, Serpa, Ruggiero, and Marcello |
| Date Introduced: May 12, 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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| LC005767 |
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