Chapter 359
2017 -- S 0575
Enacted 09/29/2017

A N   A C T
RELATING TO TAXATION - REAL ESTATE EXEMPTION

Introduced By: Senators Lynch Prata, Jabour, Gallo, and Doyle
Date Introduced: March 15, 2017

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: persons who are 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 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)
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
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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LC002093
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