Bill Sponsors
Boylan, and Knight
Committee
House Municipal Government & Housing
Summary
Select
This legislation updates state law regarding property tax breaks for visually impaired residents in the Town of Barrington. It removes the previous requirement for a specific $16,000 exemption on real property value. Instead, it gives the Town of Barrington the authority to create its own rules, through local ordinance, to offer a tax dollar credit reduction for legally blind individuals. The bill also includes minor text formatting adjustments for the town of Cumberland to improve the readability of the statute.
Sponsor
Analysis
Pros for Progressives
- Grants the local government of Barrington the autonomy to structure tax relief in a way that may be more beneficial and responsive to the specific needs of their visually impaired community.
- Allows for the transition from a fixed property value exemption to a direct tax dollar credit, which often provides more tangible and equitable financial relief to low-income homeowners.
- Maintains and modernizes the commitment to providing a social safety net for residents with disabilities by ensuring tax relief mechanisms remain active and adaptable.
Cons for Progressives
- Removes the state-mandated minimum exemption for the town, potentially leaving visually impaired residents vulnerable if the local government fails to enact a sufficient replacement ordinance.
- Creates a patchwork of social protections where rights and benefits for the disabled depend heavily on their specific municipality rather than a guaranteed statewide standard.
- Does not mandate a minimum dollar amount for the new tax credit, theoretically allowing the town to offer less financial assistance than the previous law required.
Pros for Conservatives
- Promotes the principle of home rule by shifting decision-making power from the state legislature to the local town council, allowing the community to manage its own finances.
- Removes a rigid state mandate, reducing government overreach and allowing local officials to tailor tax policies to their specific budget and constituency.
- Increases fiscal flexibility for the town, allowing them to adjust tax credits based on economic conditions rather than being locked into a static figure set by the state.
Cons for Conservatives
- Continues the practice of government picking winners and losers by carving out specific tax breaks for certain groups, which inevitably shifts the tax burden to other homeowners.
- Allows a local municipality to potentially create a tax credit system that could be more generous than the state standard, thereby increasing the financial burden on the remaining tax base.
- Complicates the tax code by allowing individual towns to deviate further from standard statewide assessment practices, potentially leading to less predictability for property owners.
Constitutional Concerns
None Likely
Impact Overview
Groups Affected
- Visually impaired persons
- Barrington residents
- Property owners
- Tax assessors
- Local government officials
Towns Affected
Barrington, Cumberland
Cost to Taxpayers
Amount unknown
Revenue Generated
None
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Bill Status
Current Status
Held
Comm Passed
Floor Passed
Law
History
• 01/07/2026 Introduced, referred to House Municipal Government & Housing
Bill Text
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 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 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 the person 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
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 the person 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 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:
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.
Barrington. The town of Barrington may, by ordinance, provide a tax dollar credit reduction for such legally blind person.
(c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for such legally blind person.
(d) The town of Jamestown may, by ordinance, provide a tax dollar credit reduction on real property for such legally blind person(s).
(e) The town of North Kingstown may, by ordinance, provide a tax dollar credit reduction or the equivalent assessment dollars on real property for such legally blind person(s). LC003126 - Page 2 of 4
SECTION 2. This act shall take effect upon passage.
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 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
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 the person 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 town of:
Barrington. The town of Barrington may, by ordinance, provide a tax dollar credit reduction for such legally blind person.
(c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for such legally blind person.
(d) The town of Jamestown may, by ordinance, provide a tax dollar credit reduction on real property for such legally blind person(s).
(e) The town of North Kingstown may, by ordinance, provide a tax dollar credit reduction or the equivalent assessment dollars on real property for such legally blind person(s). LC003126 - Page 2 of 4
SECTION 2. This act shall take effect upon passage.