Bill Sponsors
Senator Jessica de la Cruz
Committee
Senate Housing & Municipal Government
Summary
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This bill updates the property tax exemption rules for elderly and disabled residents in the town of Glocester. It allows the town council to provide a base tax exemption of up to $2,070 for residents 65 and older or those who are permanently disabled. It also permits an additional exemption of up to $1,000 for residents 80 and older. The bill removes income limits for these new exemptions but keeps a variable income exemption for residents who previously qualified. The town can also set a minimum tax amount that residents must pay despite the exemptions.
Sponsor
Analysis
Pros for Progressives
- Increases the base tax exemption for elderly and disabled individuals, providing greater financial relief to vulnerable populations living on fixed incomes.
- Includes an additional exemption for residents aged 80 and older, offering targeted support to those who are most likely to need assistance to remain in their homes.
- Maintains a variable income exemption for previously qualified individuals, ensuring that those who rely on this specific financial assistance do not abruptly lose their benefits.
Cons for Progressives
- Removes the income limitation for the base exemptions, which means wealthy elderly or disabled individuals receive the same tax break as those who are financially struggling, potentially wasting public resources.
- Establishes a minimum tax provision, which could force the poorest elderly and disabled residents to pay a baseline tax even if they cannot afford it.
- Calculates the inflation adjustment (CPI-U) using a non-compounded methodology, meaning the tax exemption will lose value over time compared to actual inflation, providing less real relief to vulnerable residents.
Pros for Conservatives
- Grants the local town council the authority to set eligibility requirements and minimum tax provisions, supporting the conservative principle of local governance and decentralization.
- Removes income limitations for the base exemptions, ensuring that tax relief is applied equally to all elderly and disabled residents regardless of their financial success or wealth.
- Utilizes a non-compounded methodology for calculating inflation adjustments, which limits the growth rate of the tax exemption and helps prevent excessive reductions in local tax revenue over time.
Cons for Conservatives
- Expands property tax exemptions for specific groups, which inevitably shifts the tax burden onto other property owners and businesses in the town to make up for the lost revenue.
- Grandfathers in a variable income exemption for certain residents, maintaining a complex, tiered system of government assistance rather than applying a flat, simple rule for everyone.
- Ties the base exemption amount to the consumer price index, creating an automatic annual increase in the exemption amount without requiring a direct vote or approval from the town council.
Constitutional Concerns
None Likely. The bill simply authorizes a local municipality to adjust its property tax exemptions for elderly and disabled residents, which is a standard legislative action and does not implicate free speech, due process, or unreasonable searches and seizures.
Impact Overview
Groups Affected
- Elderly residents of Glocester
- Disabled residents of Glocester
- Glocester property owners
- Glocester Town Council
- Low-income residents of Glocester
Towns Affected
Glocester
Cost to Taxpayers
Amount unknown
Revenue Generated
None
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Bill Status
Current Status
Held
Comm Passed
Floor Passed
Law
History
• 05/05/2026 Introduced, referred to Senate Housing and Municipal Government
Bill Text
SECTION 1. Section 44-3-13.5 of the General Laws in Chapter 44-3 entitled "Property Subject to Taxation" is hereby amended to read as follows:
44-3-13.5. Glocester — Exemption of elderly and disabled persons.
(a)The town council of Glocester may, by ordinance, issue a tax credit for real property situated in the town of Glocester which is owned and occupied by owners over sixty-five (65) years of age or under sixty-five (65) years of age who are permanently disabled in an amount of one thousand one hundred fifty dollars ($1,150) adjusted annually by the rate of the annual tax increase, if any, times the per one thousand dollar ($1,000) average valuation of the exempted real properties and in like manner may also by ordinance issue a tax credit for real property situated in the town which is owned and occupied by owners with a combined adjusted gross taxable annual income not to exceed twenty-three thousand dollars ($23,000) adjusted annually by the consumer price index — all urban customers (CPI-U) published by the Bureau of Labor Statistics of the United States Department of Labor as set forth in the following schedule:
(1) Owners who are sixty-five (65) but less than eighty (80) years of age: — an additional tax credit not to exceed one thousand five hundred dollars ($1,500);
(2) Owners who are eighty (80) years of age or older: — an additional tax credit not to exceed four thousand five hundred ($4,500).
(b) The exemption shall be pro-rated among the owners of the real property and 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. Only one 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 eligible for an exemption. The provisions of this section apply notwithstanding the provisions of § 44-3-15.
The town council of the town of Glocester may, by ordinance, provide for exemptions or tax credits for real property situated in the town and owned and occupied by qualified persons as follows:
(1) A base exemption for real property owned and occupied by persons sixty-five (65) years of age or older, or under sixty-five (65) years of age who are permanently disabled, in an amount not to exceed two thousand seventy dollars ($2,070), which amount shall be adjusted annually by the consumer price index for all urban consumers (CPI-U) published by the Bureau of Labor Statistics of the United States Department of Labor.
(2) An additional exemption for real property owned and occupied by persons eighty (80) years of age or older who owned and occupied the subject property for such period as may be established by ordinance, in an amount not to exceed one thousand dollars ($1,000), which amount may be adjusted by ordinance.
(3) A minimum tax provision requiring that any qualified owner-occupant receiving an exemption under this section shall pay not less than the minimum annual tax amount as may be established by ordinance.
(4) A variable income exemption for qualified owner-occupants who received such exemption prior to a date established by ordinance, which:
(i) Shall apply to real property owned and occupied by persons whose combined adjusted gross taxable household income does not exceed an amount established by ordinance;
(ii) May exclude social security benefits from income calculations, as provided by ordinance;
(iii) Shall be administered at the rate and level in effect as of a date certain established by ordinance; and
(iv) Shall require annual verification of income eligibility.
(5) The income eligibility threshold applicable to the variable income exemption authorized in subsection (a)(4) of this section may be adjusted annually in accordance with the percentage change in the consumer price index for all urban consumers (CPI-U), or a regional variant thereof, as specified by ordinance.
(6) No income limitation shall apply to exemptions granted under subsections (a)(1) and LC006380 - Page 2 of 4 (a)(2) of this section for applicants qualifying after the date established by ordinance.
(b) For purposes of this section, any adjustment based on the consumer price index shall be calculated using a non-compounded methodology, whereby each annual percentage change in the CPI-U is applied solely to the original base amount specified in this section and shall not be applied to any amount as previously adjusted.
(c) The town council may, by ordinance, establish eligibility requirements including, but not limited to:
(1) Proof of age;
(2) Proof of ownership and occupancy;
(3) Proof of legal domicile within the town;
(4) Proof of disability, including certification by a licensed physician;
(5) Application procedures, deadlines, and forms; and
(6) Documentation requirements for income verification under any variable income exemption.
(d) The exemptions shall be prorated among the owners of the real property and shall be in addition to all other exemptions from taxation to which the person may be otherwise entitled. The exemptions shall be applied uniformly. Only one exemption shall be granted to co-tenants, joint tenants, or tenants by the entirety, even though more than one owner may be eligible.
(e) The provisions of this section shall apply notwithstanding the provisions of § 44-3-15.
SECTION 2. This act shall take effect upon passage.
44-3-13.5. Glocester — Exemption of elderly and disabled persons.
(a)
The town council of the town of Glocester may, by ordinance, provide for exemptions or tax credits for real property situated in the town and owned and occupied by qualified persons as follows:
(1) A base exemption for real property owned and occupied by persons sixty-five (65) years of age or older, or under sixty-five (65) years of age who are permanently disabled, in an amount not to exceed two thousand seventy dollars ($2,070), which amount shall be adjusted annually by the consumer price index for all urban consumers (CPI-U) published by the Bureau of Labor Statistics of the United States Department of Labor.
(2) An additional exemption for real property owned and occupied by persons eighty (80) years of age or older who owned and occupied the subject property for such period as may be established by ordinance, in an amount not to exceed one thousand dollars ($1,000), which amount may be adjusted by ordinance.
(3) A minimum tax provision requiring that any qualified owner-occupant receiving an exemption under this section shall pay not less than the minimum annual tax amount as may be established by ordinance.
(4) A variable income exemption for qualified owner-occupants who received such exemption prior to a date established by ordinance, which:
(i) Shall apply to real property owned and occupied by persons whose combined adjusted gross taxable household income does not exceed an amount established by ordinance;
(ii) May exclude social security benefits from income calculations, as provided by ordinance;
(iii) Shall be administered at the rate and level in effect as of a date certain established by ordinance; and
(iv) Shall require annual verification of income eligibility.
(5) The income eligibility threshold applicable to the variable income exemption authorized in subsection (a)(4) of this section may be adjusted annually in accordance with the percentage change in the consumer price index for all urban consumers (CPI-U), or a regional variant thereof, as specified by ordinance.
(6) No income limitation shall apply to exemptions granted under subsections (a)(1) and LC006380 - Page 2 of 4 (a)(2) of this section for applicants qualifying after the date established by ordinance.
(b) For purposes of this section, any adjustment based on the consumer price index shall be calculated using a non-compounded methodology, whereby each annual percentage change in the CPI-U is applied solely to the original base amount specified in this section and shall not be applied to any amount as previously adjusted.
(c) The town council may, by ordinance, establish eligibility requirements including, but not limited to:
(1) Proof of age;
(2) Proof of ownership and occupancy;
(3) Proof of legal domicile within the town;
(4) Proof of disability, including certification by a licensed physician;
(5) Application procedures, deadlines, and forms; and
(6) Documentation requirements for income verification under any variable income exemption.
(d) The exemptions shall be prorated among the owners of the real property and shall be in addition to all other exemptions from taxation to which the person may be otherwise entitled. The exemptions shall be applied uniformly. Only one exemption shall be granted to co-tenants, joint tenants, or tenants by the entirety, even though more than one owner may be eligible.
(e) The provisions of this section shall apply notwithstanding the provisions of § 44-3-15.
SECTION 2. This act shall take effect upon passage.