Chapter 048
2018 -- H 7559
Enacted 06/20/2018

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

Introduced By: Representatives Canario, and Edwards
Date Introduced: February 09, 2018

It is enacted by the General Assembly as follows:
     SECTION 1. Sections 44-3-4, 44-3-5 and 44-3-12 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 the property 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 twenty-three thousand seven hundred seventy-two dollars ($23,772);
     (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 for
veterans, and a tax credit for one hundred percent (100%) service-related disabled veterans at the
discretion of the council;
     (v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and
where the town council may also provide for a real estate tax exemption not exceeding ten
thousand dollars ($10,000) 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 is 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) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten
thousand dollars ($10,000);
     (x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four
thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by
ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);
     (xi) Warren, where the exemption shall not exceed five thousand five hundred dollars
($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) 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 forty thousand five
hundred dollars ($40,500);
     (xiii) Barrington, where the town council may, by ordinance, provide for an exemption of
six thousand dollars ($6,000) for real property;
     (xiv) Exeter, where the exemption is five thousand dollars ($5,000);
     (xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000);
     (xvi) West Warwick, where the city council may, by ordinance, provide for an exemption
of up to ten thousand dollars ($10,000);
     (xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a
maximum of four thousand dollars ($4,000);
     (xviii) [As added by P.L 2016, ch. 238, § 1]. Charlestown, where the town council may,
by ordinance, provide for an additional exemption of a maximum of one hundred fifty dollars
($150) to any veteran of the United States armed services, regardless of their the veteran’s
qualified service dates, who was honorably discharged, or to the unmarried widow or widower of
that person who is not currently receiving this statutory exemption;
     (xix) [As added by P.L 2016, ch. 268, § 1]. Charlestown, where the town council may, by
ordinance, provide for an additional tax credit of one hundred fifty dollars ($150) to any veteran
of the United States armed services, regardless of their the veteran’s qualified service dates, who
was honorably discharged, or to the unmarried widow or widower of that person who is not
currently receiving this statutory exemption; and
     (xx) Narragansett, where the town council may, by ordinance, provide for an exemption
of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or
twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and
     (xxi) Tiverton, where the town council may provide, by ordinance as may be amended
from time to time, a tax credit of two hundred dollars ($200) or greater.
     (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; provided, however, that in the town of South Kingstown, the person entitled to the
exemption shall present to the assessors, at least five (5) days prior to the certification of the tax
roll, evidence that he or she is entitled to the exemption; and, provided, further, that the
exemption provided for in this subdivision to the extent that it applies in 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, provided, 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 seven thousand five hundred dollars ($7,500);
     (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 ten thousand dollars ($10,000);
     (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);
     (ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000);
and
     (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 The Tiverton town council may, by ordinance which may be amended
from time to time, provide for a four hundred dollars four-hundred-dollar ($400) tax credit or
greater on the real property of each of the totally disabled persons;
     (viii) West Warwick town council may exempt the real property of each of the totally
disabled persons in an amount of two hundred dollars ($200); 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 forty-six thousand five hundred dollars
($46,500).
     (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 Barrington town council may exempt real property of each
of the above named persons in the amount of three thousand dollars ($3,000); 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 four thousand dollars ($4,000).
     (5) Lincoln. 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. The exemption shall be determined by the
town council in an amount not to exceed ten thousand dollars ($10,000).
     (b) In addition to the exemption provided in subsection (a) of this section, 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, 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, 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 forty thousand five hundred dollars ($40,500);
     (7) Lincoln, where the town council may, by ordinance, provide for an exemption of a
maximum of fifteen thousand dollars ($15,000); and
     (8) Narragansett, where the town council may, by ordinance, provide for an exemption of
a maximum of fifty thousand dollars ($50,000); and
     (9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two
hundred dollars ($200) or greater, as may be amended from time to time.
     (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, that in the town of: North Kingstown, where the
amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the
December 31, 2002, assessment; and for the town of Westerly, where the amount of the
exemption shall be thirty-nine thousand dollars ($39,000) commencing with the December 31,
2005, assessment; and in the town of Cumberland, where the amount of the exemption shall not
exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of
Narragansett, where the amount of the exemption shall not exceed twenty thousand dollars
($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the
assessed value of a motor vehicle; and in the city of Cranston, commencing with the December
31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars
($250,000) and be extended to the unmarried widow or widower of such veteran, and in the town
of Tiverton, where, by ordinance, a tax credit of two hundred dollars ($200) or greater shall be
applied to the qualified veteran's property assessment tax bill.
     (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:
     (1) Westerly, where the town council may, by ordinance, provide for an exemption of a
maximum of sixty-eight thousand dollars ($68,000);
     (2) Cumberland, where the town council may by ordinance provide for an exemption of a
maximum of forty-seven thousand five hundred forty-four dollars ($47,544); and
     (3) Narragansett, where the town council may, by ordinance, provide for an exemption of
a maximum of forty thousand dollars ($40,000); and
     (4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six
hundred dollars ($600) or greater.
     (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) Bristol, where 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 that 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 that has been acquired or modified using
proceeds from the sale of any previous homestead that 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. Provided, that in the town of
Westerly where the amount of the above referenced exemption shall be forty-six thousand five
hundred dollars ($46,500).
     (j) The town of Coventry may provide, by ordinance, a one thousand dollars one-
thousand-dollar ($1,000) exemption for any person who is an active member of the armed forces
of the United States.
     (k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants
to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax
credit in an amount to be determined from time to time by the town council.
     44-3-5. Gold star parents' exemption.
     (a) 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 § 44-3-4 applying to honorably discharged veterans of the
armed forces; provided, that there shall be but one exemption granted where both parents of the
deceased son or daughter are living; provided:
     (1) Cranston. The city of Cranston may provide, by ordinance, an exemption from
taxation not to exceed forty-five hundred dollars ($4,500);
     (2) Warren. The town of Warren may provide, by ordinance, an exemption from taxation
not to exceed nine thousand seven hundred eighty-three dollars ($9,783);
     (3) Cumberland. The town of Cumberland may provide, by ordinance, an exemption not
to exceed twenty-three thousand seven hundred seventy-two dollars ($23,772) for persons
receiving a gold star exemption;
     (4) North Providence. 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;
     (5) Smithfield. 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;
     (6) Westerly. The town of Westerly may provide, by ordinance, an exemption on the total
value of real and personal property not to exceed forty-six thousand five hundred dollars
($46,500);
     (7) Barrington. 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;
     (8) Jamestown. 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);
     (9) Lincoln. 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;
     (10) West Warwick. The town of West Warwick may provide, by ordinance, an
exemption not to exceed two hundred twenty-five dollars ($225) for persons receiving a gold star
exemption; and
     (11) Narragansett. The town of Narragansett may provide, by ordinance, an exemption
not to exceed twenty thousand dollars ($20,000) from the assessed value of real property, or
twelve thousand dollars ($12,000) from the assessed value of a motor vehicle, for persons
receiving a gold star exemption; and
     (12) Tiverton. The town of Tiverton may provide, by ordinance, a tax credit of one
hundred twenty dollars ($120) or greater for persons receiving a gold star exemption.
     (b) 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 by that invalidity.
     44-3-12. Visually impaired persons -- Exemption.
     (a) The property of each person who 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)
provided by town ordinance as a tax credit of three hundred dollars ($300) or greater; and
     Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars
($40,895); 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 § 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 town 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 town 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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LC004651
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