Bill Sponsors
Senator Pamela J. Lauria
Committee
Senate Housing & Municipal Government
Summary
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This legislation specifically amends Rhode Island tax laws regarding property tax exemptions for the visually impaired, focusing on the town of Barrington. Previously, state law mandated a specific assessment exemption amount and an automatic increase mechanism for legally blind residents in Barrington. This bill removes those specific mandates and instead authorizes the town of Barrington to establish, by local ordinance, a tax dollar credit reduction for legally blind persons. This change shifts the mechanism from a property value exemption to a direct tax credit, giving the town local control over the specific amount.
Sponsor
Analysis
Pros for Progressives
- Empowers the local community to potentially increase financial support for visually impaired residents beyond the previous fixed limits, allowing for more generous aid.
- Shifts from an assessment exemption to a tax credit, which provides a direct dollar-for-dollar reduction in tax liability, often offering more tangible relief to disabled homeowners.
- Enhances social equity by allowing the town to adjust benefits to meet current economic conditions and cost-of-living increases for a vulnerable population.
Cons for Progressives
- Removes the mandatory automatic annual increase mechanism found in the previous law, potentially allowing the value of the benefit to stagnate over time relative to inflation.
- Grants the town discretion ("may") rather than a mandate ("shall"), creating a risk that future local governments could reduce or eliminate the benefit entirely.
- Eliminates the specific statutory floor for the exemption in this town, relying entirely on local ordinance to maintain adequate social safety nets for disabled residents.
Pros for Conservatives
- Promotes the principle of decentralization by transferring decision-making authority from the state legislature to the local town council regarding tax relief details.
- Reduces rigid state mandates, allowing the town to manage its own tax revenue and exemptions based on local fiscal reality rather than state directives.
- Allows the local government to determine the appropriate level of tax relief, ensuring that tax policies reflect the specific will of the local voters and taxpayers.
Cons for Conservatives
- Allows for the creation of tax credits that effectively shift the tax burden onto other property owners to subsidize a specific group of residents.
- Does not set a cap on the potential tax credit, theoretically allowing the town to grant excessive reductions that could impact the town budget.
- Continues the practice of government creating special classes of citizens with specific financial privileges rather than applying a flat tax rate for all property owners.
Constitutional Concerns
None Likely
Impact Overview
Groups Affected
- Legally blind residents of Barrington
- Barrington property taxpayers
- Barrington Town Council
- Barrington Tax Assessor
- Visually impaired persons
Towns Affected
Barrington
Cost to Taxpayers
Amount unknown
Revenue Generated
None
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Bill Status
Current Status
Held
Comm Passed
Floor Passed
Law
History
• 01/09/2026 Introduced, referred to Senate Housing and Municipal Government
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). LC003418 - 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). LC003418 - Page 2 of 4
SECTION 2. This act shall take effect upon passage.