It is enacted by the General Assembly as follows

SECTION 1. Sections 44-3-4, 44-3-5, 44-3-12 and 44-3-13 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 December 22, 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 their 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 therefrom, or who was discharged therefrom under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person, shall be exempted from taxation to the amount of one thousand dollars ($1,000) except in:

(i) Burrillville, where the exemption shall be four thousand dollars ($4,000);

(ii) Cumberland, where the town council may, by ordinance, provide for an exemption of a maximum of eleven thousand two hundred fifty dollars ($11,250);

(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 not to exceed three thousand dollars ($3,000);

(v) Lincoln, where the exemption shall not exceed three thousand dollars ($3,000), and where the town council may also provide for a real estate tax exemption not to exceed three thousand dollars ($3,000) for those honorably discharged active duty veterans who served in operation desert storm;

(vi) Newport, where the exemption shall be 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 shall be three thousand dollars ($3,000);

(ix) North Providence, where the town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);

(x) Smithfield, where the exemption shall be four thousand dollars ($4,000);

(xi) Warren, where the exemption shall not exceed {DEL three thousand five hundred dollars ($3,500) DEL} {ADD five thousand five hundred dollars ($5,500) ADD} ;

(xii) Westerly, where the town council may, by ordinance, provide an exemption of a maximum of fifteen thousand dollars ($15,000); and

(xiii) Barrington, where the town council may, by ordinance, provide for an exemption of six thousand dollars ($6,000) for real property.

(2) The exemption shall be 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, however, that 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; and, provided, further, that the exemption herein provided for to the extent that it shall apply 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, further, that there shall be 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 five thousand dollars ($5,000);

(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 three thousand dollars ($3,000);

(v) Newport, where the exemption shall be 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 shall be four thousand dollars ($4,000); and

(ix) Warren, where the exemption shall not exceed {DEL seven thousand dollars ($7,000) DEL} {ADD eleven thousand dollars ($11,000) ADD} ;

(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, 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, 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 so totally disabled, which certificate shall remain effectual so long as the total disability continues.

(3) Provided, however:

(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;

(viii) West Warwick town council may exempt the real property of each of the totally disabled persons in an amount of up to ten thousand dollars ($10,000) ; and

(ix) Westerly town council may, by ordinance, provide for an exemption of a maximum of twenty-three thousand dollars ($23,000).

(4) There shall be an additional exemption from taxation in the town of Warren where the town council of the town of Warren may by ordinance provide for an exemption not to exceed {DEL five thousand two hundred fifty dollars ($5,250) DEL} {ADD eight thousand two hundred fifty dollars ($8,250) ADD} , of the property of every honorably discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, 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 expenditionary 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 so partially disabled, which certificate shall remain effectual so long as the partial disability continues. Provided, however, that the:

(i) Barrington town council may exempt real property of each of the above named persons in the amount of three thousand dollars ($3,000);

(ii) Warwick city council may, by ordinance, exempt real property of each of the above named persons in the amount of two thousand dollars ($2,000).

(5) There shall be 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 therefrom, or who was discharged therefrom under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person, shall be exempted from taxation to the amount of three thousand dollars ($3,000).

(b) In addition to the exemption provided in subsection (a), there shall be 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 shall be 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 further that if the property be 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 shall be exempted, and provided, further, 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 town council may provide for an exemption not to exceed seven thousand five hundred dollars ($7,500);

(3) Newport, where the exemption shall be 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 town council may, by ordinance, provide for an exemption not to exceed twelve thousand five hundred dollars ($12,500); and

(6) Westerly, where the town council may, by ordinance, provide for an exemption of a maximum of twenty-three thousand dollars ($23,000).

(c) In addition to the exemptions provided heretofore, any veteran of the military or naval service of the United States who shall be 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.

(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 exemptions provided heretofore, there may by ordinance passed in the city or town where the person's property is assessed be an additional fifteen thousand dollar ($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 such person who has been or who 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 thirty-four thousand five hundred dollars ($34,500).

(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) The town council of Bristol may, by ordinance, provide for an exemption for any veteran of military or naval service of the United States who shall be determined, under applicable federal law by the veterans' administration of the United States to be partially disabled through service connected disability.

44-3-5. Gold star parents' exemption. -- 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 fo 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 section 44-3-4 applying to honorably discharged veterans of the armed forces; provided, however, that there shall be but one exemption granted where both parents of the deceased son or daughter are living, provided, however, the city of Cranston may provide by ordinance an exemption from taxation not to exceed forty-five hundred dollars ($4,500), provided, however, the town of Warren may provide by ordinance an exemption from taxation not to exceed {DEL five thousand two hundred fifty dollars ($5,250) DEL} {ADD eight thousand two hundred fifty dollars ($8,250) ADD} , and provided however, the town of Cumberland may provide, by ordinance, an exemption not to exceed eleven thousand two hundred fifty dollars ($11,250) for persons receiving a gold star exemption, and provided, however, 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, and provided, however, 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, and provided, however, the town of Westerly may provide, by ordinance, an exemption not to exceed twenty-three thousand dollars ($23,000), and provided, however, 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. 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 thereby.

44-3-12. Exemption of persons visually impaired. -- (a) The property of each person who has permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance no greater than twenty degrees (20) in the better eye, shall be exempted from taxation to the amount of six thousand dollars ($6,000), except for the town of Tiverton which exemption shall be seven thousand five hundred dollars ($7,500), {ADD except for the town of Warren which exemption shall be twenty-two thousand five hundred dollars ($22,500), ADD} except for the town of Barrington which exemption shall be sixteen thousand dollars ($16,000) for real property, which 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; and except for the town of Westerly which may provide, by ordinance, an exemption not to exceed thirteen thousand eight hundred dollars ($13,800); provided further, that 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); and further provided, however, that 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; and, provided, further, that the exemption herein provided for, 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 section 44-3-25.

(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 town of Tiverton which exemption shall be seven thousand five hundred dollars ($7,500), except for the town of 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 town of Tiverton which exemption shall be seven thousand five hundred dollars ($7,500), except for the town of Barrington which exemption shall be sixteen thousand dollars ($16,000) for real property; provided, however, that 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 shall apply.

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 shall be in an amount not exceeding six thousand dollars ($6,000) 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.

(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 65 years, which exemption shall be in an amount not exceeding nine thousand dollars ($9,000) and which exemption shall be 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.

(c) The city council of the city of Cranston may by ordinance exempt from valuation for 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 shall be in an amount not exceeding three thousand dollars ($3,000) and which exemption shall be 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 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.

(e) The town council of the town of North Providence may by ordinance exempt from valuation from taxation, the real property located within the town, of any person sixty-five (65) years or over, who has owned and occupied said real estate two (2) years or more, which exemption shall be in an 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 shall be in an amount not exceeding {DEL ten thousand dollars ($10,000) DEL} {ADD sixteen thousand five hundred dollars ($16,500) ADD} of valuation and which exemption shall be 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 such exemption shall be granted to co-tenants, joint tenants, and tenants by the entirety, even though all of the co-tenants, joint tenants, and tenants by the entirety are sixty five (65) years of age or over. The exemption shall apply to a life tenant who has the obligation for the payment of the tax on 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 shall be in an amount not exceeding ten thousand dollars ($10,000) of valuation and which exemption shall be 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 such exemption shall be granted to co-tenants, joint tenants, and tenants by the entirety, even though all of the co-tenants, joint tenants, and tenants by the entirety are sixty five (65) years of age or over. The exemption shall apply 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 shall be in an amount and pursuant to such income limitations as the council may prescribe in such ordinance from time to time and which exemption shall be 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 such exemption shall be granted to co-tenants, joint tenants, and tenants by the entirety, even though all of the co-tenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption shall apply 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 shall be 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, however, that only one such exemption shall be granted to co-tenants, joint tenants, and tenants by the entirety, even though all the co-tenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over as of the preceding December 31st. The exemption shall apply 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.

SECTION 2. This act shall take effect upon passage.