It is enacted by the General Assembly as follows:

SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is hereby amended by adding thereto the following section:

{ADD 44-3-15.2. Totally disabled persons, Bristol. -- ADD} {ADD Notwithstanding the provisions of section 44-3-15, the town council of Bristol may by ordinance, exempt from taxation the real property in the town, owned and occupied by any resident who is one hundred percent (100%) disabled and unable to work as of the date of assessment. The applicant must be determined by the social security administration or veteran's administration to be totally disabled; the applicant must be under the age of sixty-five (65) years as of the date of assessment; and the applicant must have a gross household income of less than eighteen thousand dollars ($18,000) per year. The "income" guidelines shall pertain to income of every nature and description and shall be deemed to include the aggregate gross income of the applicant and all other persons, over the age of twenty-one (21) years, residing with him or her; provided, however, that the exemption shall apply only to single family dwellings in which the disabled person resides; and provided, further that the exemption shall not be allowed unless the person entitled thereto shall have presented to the assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the foregoing is claimed, due evidence that he or she is entitled, which evidence must be resubmitted annually for each year which the applicant desires the exemption to continue.

Upon attaining the age of sixty-five (65) years, the totally disabled person shall no longer be entitled to the exemption provided for herein. The foregoing shall be in addition to any other exemption provided by law, excepting the veteran's one hundred percent (100%) disabled exemption provided for in 44-3-4(c). ADD}

SECTION 2. This act shall take effect upon passage and shall apply retroactively to December 31, 1994.