Bill Sponsors
Patalano, Vargas, Gallo, LaMountain, Tikoian, de la Cruz, Thompson, Raptakis, Famiglietti, and Appollonio
Committee
Senate Housing & Municipal Government
Summary
Select
This bill changes how property and excise tax relief is calculated for veterans, visually impaired individuals, senior citizens over the age of 65, and completely disabled individuals living in Cranston, Rhode Island. Previously, these groups received a set dollar amount deducted from their property's assessed value. Now, the city will provide a specific, flat tax credit deducted directly from their final tax bill. Additionally, the amount of this tax credit will be reviewed and adjusted every three years based on the consumer price index to account for inflation.
Sponsor
Analysis
Pros for Progressives
- Converts fixed property tax exemptions into direct tax credits, which is generally a more equitable system that provides the same dollar-for-dollar benefit regardless of a home's total value.
- Ties the tax credits to the Consumer Price Index (CPI), ensuring that financial relief for vulnerable populations keeps pace with inflation and the rising cost of living.
- Specifically targets financial assistance toward marginalized and fixed-income groups, including the elderly, visually impaired, completely disabled individuals, and veterans.
Cons for Progressives
- The legislation only applies to the city of Cranston, leaving vulnerable populations in other Rhode Island municipalities without this modernized, inflation-adjusted tax relief.
- Fails to provide any equivalent relief or assistance to low-income seniors, veterans, or disabled individuals who rent their homes rather than own property.
- Caps the credit increases strictly at the Consumer Price Index (CPI), which may not fully account for disproportionate spikes in local housing costs or property taxes.
Pros for Conservatives
- Provides continued and predictable financial relief to honored and traditional groups, such as military veterans, the elderly, and disabled individuals.
- Implements fiscal responsibility by capping the automatic increases to the Consumer Price Index (CPI), preventing runaway tax exemptions that could drain local revenues.
- Simplifies the municipal tax code by replacing assessed value exemptions with straightforward, fixed-dollar tax credits, reducing government complexity.
Cons for Conservatives
- Mandating a review and adjustment of these tax credits every three years adds administrative overhead and bureaucratic obligations to local government operations.
- By increasing tax credits for specific groups to match inflation, the city may be forced to shift the tax burden onto businesses and working-age families to maintain revenue.
- Tying the credit to an automatic CPI adjustment removes some of the local city council's immediate control over municipal tax revenues and exemption limits.
Constitutional Concerns
None Likely. The bill simply adjusts local municipal tax exemption calculations for specific, historically recognized classes (veterans, seniors, disabled). It does not infringe on free speech, due process, or protection from unreasonable searches and seizures.
Impact Overview
Groups Affected
- Veterans
- Senior Citizens (Over 65)
- Visually Impaired Individuals
- Totally Disabled Individuals
- Cranston Property Owners
Towns Affected
Cranston
Cost to Taxpayers
Amount unknown
Revenue Generated
None
BillBuddy Impact Ratings
Importance
Measures population affected and overall level of impact.
Freedom Impact
Level of individual freedom impacted by the bill.
Public Services
How much the bill is likely to impact one or more public services.
Regulatory
Estimated regulatory burden imposed on the subject(s) of the bill.
Clarity of Bill Language
How clear the language of the bill is. Higher ambiguity equals a lower score.
Enforcement Provisions
Measures enforcement provisions and penalties for non-compliance (if applicable).
Environmental Impact
Impact the bill will have on the environment, positive or negative.
Privacy Impact
Impact the bill is likely to have on the privacy of individuals.
Bill Status
Current Status
Held
Comm Passed
Floor Passed
Law
History
• 05/15/2026 Introduced, referred to Senate Housing and Municipal Government
• 05/15/2026 Scheduled for hearing and/or consideration (05/21/2026)
• 05/21/2026 Committee recommended measure be held for further study
• 05/15/2026 Scheduled for hearing and/or consideration (05/21/2026)
• 05/21/2026 Committee recommended measure be held for further study
Bill Text
SECTION 1. Sections 44-3-4, 44-3-9.12, 44-3-9.13 and 44-3-22 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, national guard, 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, national guard, 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 members who served in uniform during the Cold War between 1947 through 1991, including those members who did not serve in a declared war or conflict and the property of each person who served in the military, national guard, 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 February 28, 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 the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried widow or widower of that person, is exempted from taxation to the amount of one thousand dollars ($1,000), except in:
(i) Burrillville, where the exemption is four thousand dollars ($4,000);
(ii) Cumberland, where the town council may, by ordinance, provide for an exemption of a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772);
(iii) Cranston, where the exemption shallnot exceed three thousand dollars ($3,000)be calculated as a tax credit not to exceed one hundred eighty-two dollars and ninety cents ($182.90) per annum, which shall be adjusted every three (3) years immediately following revaluation of property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration;
(iv) Jamestown, where the town council may, by ordinance, provide for a tax credit or exemption to any veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged or who was discharged under conditions other than dishonorable;
(v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and where the town council may also provide for a real estate tax exemption not exceeding ten thousand dollars ($10,000) for those honorably discharged active duty veterans who served in Operation Desert Storm;
(vi) Newport, where the exemption is 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, the exemption is a two hundred dollar ($200) tax credit or the equivalent assessment dollars;
(ix) North Providence, where the town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);
(x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten thousand dollars ($10,000);
(x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);
(xi) Warren, where the exemption shall not exceed five thousand five hundred dollars ($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real property;
(xii) Westerly, where the town council may, by ordinance, provide an exemption of the total value of the veterans’ real and personal property to a maximum of forty thousand five hundred LC006453 - Page 2 of 17 dollars ($40,500);
(xiii) Barrington, where the town council may, by ordinance, provide for an exemption of six thousand dollars ($6,000) for real property;
(xiv) Exeter, where the exemption is five thousand dollars ($5,000);
(xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000);
(xvi) West Warwick, where the city council may, by ordinance, provide for an exemption of up to thirty thousand dollars ($30,000);
(xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a maximum of four thousand dollars ($4,000);
(xviii) [As added by P.L. 2016, ch. 238, § 1].Charlestown, where the town council may, by ordinance, provide for an additional exemption to any veteran of the United States armed services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption;
(xix) [As added by P.L. 2016, ch. 268, § 1].Charlestown, where the town council may, by ordinance, provide for an additional tax credit to any veteran of the United States armed services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption;
(xx) Narragansett, where the town council may, by ordinance, provide for an exemption of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle;
(xxi) Tiverton, where the town council may provide, by ordinance as may be amended from time to time, a tax credit of two hundred dollars ($200) or greater; and
(xxii) North Smithfield, where the town council may provide, by ordinance, as may be amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any veteran as defined in subsection (a)(1) of this section.
(2) The exemption is 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, that the exemption is not allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to the exemption has 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, evidence that the LC006453 - Page 3 of 17 person is entitled, which evidence shall stand so long as the person’s legal residence remains unchanged; provided, however, that in the town of South Kingstown, the person entitled to the exemption shall present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that he or she is entitled to the exemption; and, provided, further, that the exemption provided for in this subdivision to the extent that it applies 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, that there is 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 seven thousand five hundred dollars ($7,500);
(ii) Cranston, where the exemption shallnot exceed three thousand dollars ($3,000)be calculated as a tax credit not to exceed one hundred eighty-two dollars and ninety cents ($182.90) per annum, which shall be adjusted every three (3) years immediately following revaluation of property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration;
(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 ten thousand dollars ($10,000);
(v) Newport, where the exemption is 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) New Shoreham, 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 is four thousand dollars ($4,000);
(ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000);
(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, 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 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 totally disabled, which certificate remains effectual so long as the total disability continues; LC006453 - Page 4 of 17
(xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit reduction to replace the tax assessment exemption, as so stated in all sections herein; and
(xii) Jamestown, where the town council may, by ordinance, provide for an exemption to any veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption.
(3) Provided, that:
(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) The Tiverton town council may, by ordinance which may be amended from time to time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of the totally disabled persons;
(viii) West Warwick town council may exempt the real property of each of the totally disabled persons in an amount of two hundred dollars ($200);
(ix) Westerly town council may, by ordinance, provide for an exemption on the total value of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500); and
(x) Jamestown, where the town council may, by ordinance, provide for an additional tax credit or exemption on real and personal property to any veteran of the United States armed services regardless of their qualified service dates, who is considered one hundred percent (100%) totally disabled through a service connected disability and who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption.
(4) There is an additional exemption from taxation in the town of: LC006453 - Page 5 of 17
Warren, where its town council may, by ordinance, provide for an exemption not exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, 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 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 they are partially disabled, which certificate remains effectual so long as the partial disability continues. Provided, however, that the Barrington town council may exempt real property of each of the above named persons in the amount of three thousand dollars ($3,000); Warwick city council may, by ordinance, exempt real property of each of the above-named persons and to any person who served in any capacity in the military or naval service during the period of time of the Persian Gulf conflict, whether or not the person served in the geographical location of the conflict, in the amount of four thousand dollars ($4,000).
(5) Lincoln. There is 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 from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person. The exemption shall be determined by the town council in an amount not to exceed ten thousand dollars ($10,000).
(b) In addition to the exemption provided in subsection (a) of this section, there is 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 is 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 adapted 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, that if the property is 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 is exempted; and, provided, that satisfactory evidence of receipt of the assistance is furnished to the assessors except in:
(1) Cranston, where the exemption shallnot exceed thirty thousand dollars ($30,000) be calculated as a tax credit not to exceed four thousand seven hundred twenty-five dollars ($4,725) per annum, which shall be adjusted every three (3) years immediately following revaluation of LC006453 - Page 6 of 17 property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration;
(2) Cumberland, where the town council may provide for an exemption not to exceed seven thousand five hundred dollars ($7,500);
(3) Newport, where the exemption is 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, where the town council may, by ordinance, provide for an exemption not to exceed twelve thousand five hundred dollars ($12,500);
(6) Westerly, where the town council may, by ordinance, provide for an exemption of a maximum of forty thousand five hundred dollars ($40,500);
(7) Lincoln, where the town council may, by ordinance, provide for an exemption of a maximum of fifteen thousand dollars ($15,000);
(8) Narragansett, where the town council may, by ordinance, provide for an exemption of a maximum of fifty thousand dollars ($50,000);
(9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two hundred dollars ($200) or greater, as may be amended from time to time;
(10) Jamestown, where the town council may, by ordinance, provide for a tax credit; and
(11) North Smithfield, where the town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.
(c) In addition to the previously provided exemptions, any veteran of the military or naval service of the United States who is 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; provided, that in the town of: North Kingstown, where the amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002, assessment; and for the town of Westerly, where the amount of the exemption shall be thirty-nine thousand dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town of Cumberland, where the amount of the exemption shall not exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of Narragansett, where the amount of the LC006453 - Page 7 of 17 exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in the city of Cranston, commencing with the December 31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried widow or widower of such veteran, and in the town of Tiverton, where, by ordinance, a tax credit of two hundred dollars ($200) or greater shall be applied to the qualified veteran’s property assessment tax bill.
(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 previously provided exemptions, there may by ordinance passed in the city or town where the person’s property is assessed, be an additional fifteen thousand dollars ($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 person who has been or 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 sixty-eight thousand dollars ($68,000);
(2) Cumberland, where the town council may by ordinance provide for an exemption of a maximum of forty-seven thousand five hundred forty-four dollars ($47,544);
(3) Narragansett, where the town council may, by ordinance, provide for an exemption of a maximum of forty thousand dollars ($40,000);
(4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six hundred dollars ($600) or greater;
(5) Jamestown, where the town council may, by ordinance, provide for an exemption greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent relief or benefit; and
(6) North Smithfield, where the town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.
(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 LC006453 - Page 8 of 17 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) Bristol, where the town council of Bristol may, by ordinance, provide for an exemption for any veteran and the unmarried widow or widower of a deceased veteran of military or naval service of the United States who is determined, under applicable federal law by the Veterans’ Administration of the United States to be partially disabled through service-connected disability.
(i) In addition to the previously provided exemption, any veteran who is discharged from the military or naval service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military or naval service, who is determined, under applicable federal law by the Veterans Administration of the United States to be totally and permanently disabled through a service-connected disability, who owns a specially adapted homestead that has been acquired or modified with the assistance of a special adaptive housing grant from the Veteran’s Administration and that meets Veteran’s Administration and Americans with disability act guidelines from adaptive housing or that has been acquired or modified using proceeds from the sale of any previous homestead that was acquired with the assistance of a special adaptive housing grant from the veteran’s administration, the person or the person’s surviving spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where the amount of the above referenced exemption shall be forty-six thousand five hundred dollars ($46,500).
(j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) exemption for any person who is an active member of the armed forces of the United States.
(k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit in an amount to be determined from time to time by the town council.
(l) Any exemption granted by a municipality pursuant to the provisions of this section, in addition to other property exempt pursuant to the provisions of subsection (a) of this section, shall include any life estate in property held by the qualified veteran.
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 LC006453 - Page 9 of 17
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
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 LC006453 - Page 10 of 17 by the automatic increase applies.
(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).
(f) The city of Cranston may provide a tax credit not to exceed one thousand ninety-seven dollars and one cent ($1,097.01) per annum, which shall be adjusted every three (3) years immediately following revaluation of property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration for such legally blind person(s).
44-3-13. Persons over the age of 65 years — Exemption.
(a) Bristol. 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 is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over as of the preceding December 31st. The exemption applies 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.
(b) Central Falls. 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 seven thousand five hundred dollars ($7,500) of valuation and which exemption is 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.
(c) Cranston.
(1) 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 sixty-five (65) yearswhich exemption is in an amount not exceeding nine thousand dollars ($9,000) calculated as a tax credit not to exceed five hundred forty-eight dollars and fifty-one cents ($548.51) per annum, which shall be adjusted every three (3) years immediately following LC006453 - Page 11 of 17 revaluation of property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration, and which exemption is 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.
(2) 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 is in an amount not exceeding three thousand dollars ($3,000) calculated as a tax credit not to exceed five hundred forty-eight dollars and fifty-one cents ($548.51) per annum, which shall be adjusted every three (3) years immediately following revaluation of property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration, and which exemption is 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) East Greenwich. The town council of the town of East Greenwich may, by ordinance, and upon any terms and conditions that it deems reasonable, exempt from taxation the real estate situated in the town of East Greenwich owned and occupied by any resident of the age of sixty-five (65) to seventy (70) years, as of the preceding December 31st up to an amount of twenty-six thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75) years, as of the preceding December 31st up to an amount of thirty-four thousand dollars ($34,000); or, of the age of seventy-five (75) to eighty (80) years, as of the preceding December 31st up to an amount of forty-two thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five (85) years, as of the preceding December 31st up to an amount of fifty thousand dollars ($50,000); or, of the age of eighty-five (85) years or more, as of the preceding December 31st up to an amount of fifty-eight thousand dollars ($58,000), and which exemption is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants, and tenants by the entirety are eligible for an exemption pursuant to this subsection. The exemption applies to a life tenant who has the obligation for payment of the tax on real estate.
(e) Lincoln. The town council of the town of Lincoln may, by ordinance, exempt from taxation the real property, situated in said town, owned and occupied for a period of five (5) years by any person over the age of sixty-five (65) years, which exemption shall be in an amount not exceeding twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and which exemption shall be in addition to any and all other exemptions from taxation to which said person LC006453 - Page 12 of 17 may be otherwise entitled. Said exemption shall be applied uniformly and without regard to ability to pay.
(f) North Providence. The town council of the town of North Providence may, by ordinance, exempt from valuation for taxation the real property located within the town of any person sixty-five (65) years or over, which exemption is in 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 and tax credits to which the person may be entitled by this chapter or any other provision of law.
(g) Tiverton. 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 is in an amount not exceeding ten thousand dollars ($10,000) of valuation, and which exemption is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on real property.
(h) Warren. 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 is in amount not exceeding thirty thousand six hundred fifty-six dollars ($30,656) of valuation and which exemption is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.
(i) Warwick. The finance director of the city of Warwick may, by ordinance, exempt from taxation owner occupied residential real property or personal property located within the city of any person sixty-five (65) years or over, which exemption is in an amount not exceeding twelve thousand dollars ($12,000) of valuation and which exemption is 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.
(j) Westerly. The town council of the town of Westerly may, by ordinance, exempt from taxation a real property situated in the town owned and occupied for a period of five (5) years next LC006453 - Page 13 of 17 prior to filing of an application for a tax exemption, by any person over the age of sixty-five (65) years, and which exemption is in an amount and pursuant to any income limitations that the council may prescribe in the ordinance from time to time, and which exemption is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on real property.
(k) Charlestown. The town council of the town of Charlestown may, by ordinance, and upon any terms and conditions that it deems reasonable, create a tax dollar credit reduction of taxation against real estate situated in the town of Charlestown owned and occupied by any resident of the age of sixty-five (65) years or over, and which credit is in an amount and pursuant to any income limitations that the council may prescribe in the ordinance, from time to time, and which credit is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The credit shall be applied uniformly and without regard to ability to pay. Only one credit shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The credit applies to a life tenant who has the obligation for the payment of the tax on real property.
(l) Johnston.
(1) Notwithstanding any general law to the contrary, the town council of the town of Johnston may, by ordinance, exempt from taxation the real property situated in the town of Johnston owned and occupied by any person sixty-five (65) years of age or over. An owner of an owner- occupied dwelling who has attained the age of at least sixty-five (65) years and who is a resident of the town of Johnston, as provided in said ordinance, shall be entitled to a tax credit in the amount of:
(i) Eight hundred dollars ($800) for fiscal year 2025;
(ii) Nine hundred dollars ($900) for fiscal year 2026; and
(iii) One thousand dollars ($1,000) for fiscal year 2027 and thereafter.
(2) There shall be only one such credit granted to co-tenants, joint tenants, or tenants by the entirety, even though all such co-tenants, joint tenants, or tenants by the entirety are sixty-five (65) years of age or over and own and occupy the same residential property located in the town of Johnston.
(3) The credit shall be in addition to any and all other exemptions from taxation to which the person may be otherwise entitled; provided, however, the total amount of all credits and LC006453 - Page 14 of 17 exemptions shall not exceed the amount of the eligible resident owner’s total residential property tax bill in that fiscal year.
44-3-22. Cranston — Real estate and excise tax exemption for persons who are disabled.
(a)(1) The city council of the city of Cranston is authorized to provide, by ordinance, foran exemption not to exceed three thousand dollars ($3,000) a tax credit not to exceed three hundred sixty-five dollars and eighty-four cents ($365.84) per annum, which shall be adjusted every three (3) years immediately following revaluation of property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration, on assessed value used in determining the excise tax for any person who meets the following two (2) requirements:
(i) Is determined by the Social Security Administration to be totally disabled;
(ii) Does not own any real property.
(2) The exemption is not allowed unless the person entitled to it has presented to the assessor on or before the last day on which sworn statements may be filed with the assessor for the last year for which the exemption is claimed, evidence that he or she is entitled.
(3) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption. Any person who transfers any personal property specifically for the purpose of qualifying for this exemption shall be denied the exemption.
(b)(1) The city council of the city of Cranston is authorized to provide, by ordinance, foran exemption up to six thousand dollars ($6,000) a tax credit not to exceed three hundred sixty-five dollars and eighty-four cents ($365.84) per annum, which shall be adjusted every three (3) years immediately following revaluation of property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration, on assessed value from local taxation on real residential property for any person who meets the following three (3) requirements:
(i) Head of household;
(ii) Is determined by the Social Security Administration to be totally disabled; and
(iii) Is occupied as a domicile of the person who is disabled.
(2) In no case is real residential property entitled to more than one,six-thousand dollar ($6,000) exemption three hundred sixty-five dollar and eighty-four cent ($365.84) tax credit even though occupied and designated as a domicile by more than one person who is disabled.
(3) The total amount of tax exemption that one can receive from any source whatsoever under this subsection shall not exceedsix-thousand dollars ($6,000) three hundred sixty-five dollars and eighty-four cents ($365.84).
(4) The exemption is not allowed unless the person entitled to it has presented to the LC006453 - Page 15 of 17 assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, due evidence that he or she is so entitled.
(5) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption.
SECTION 2. This act shall take effect upon passage.
44-3-4. Veterans’ exemptions.
(a)(1) The property of each person who served in the military, national guard, 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, national guard, 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 members who served in uniform during the Cold War between 1947 through 1991, including those members who did not serve in a declared war or conflict and the property of each person who served in the military, national guard, 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 February 28, 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 the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried widow or widower of that person, is exempted from taxation to the amount of one thousand dollars ($1,000), except in:
(i) Burrillville, where the exemption is four thousand dollars ($4,000);
(ii) Cumberland, where the town council may, by ordinance, provide for an exemption of a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772);
(iii) Cranston, where the exemption shall
(iv) Jamestown, where the town council may, by ordinance, provide for a tax credit or exemption to any veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged or who was discharged under conditions other than dishonorable;
(v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and where the town council may also provide for a real estate tax exemption not exceeding ten thousand dollars ($10,000) for those honorably discharged active duty veterans who served in Operation Desert Storm;
(vi) Newport, where the exemption is 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, the exemption is a two hundred dollar ($200) tax credit or the equivalent assessment dollars;
(ix) North Providence, where the town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);
(x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten thousand dollars ($10,000);
(x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);
(xi) Warren, where the exemption shall not exceed five thousand five hundred dollars ($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real property;
(xii) Westerly, where the town council may, by ordinance, provide an exemption of the total value of the veterans’ real and personal property to a maximum of forty thousand five hundred LC006453 - Page 2 of 17 dollars ($40,500);
(xiii) Barrington, where the town council may, by ordinance, provide for an exemption of six thousand dollars ($6,000) for real property;
(xiv) Exeter, where the exemption is five thousand dollars ($5,000);
(xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000);
(xvi) West Warwick, where the city council may, by ordinance, provide for an exemption of up to thirty thousand dollars ($30,000);
(xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a maximum of four thousand dollars ($4,000);
(xviii) [As added by P.L. 2016, ch. 238, § 1].Charlestown, where the town council may, by ordinance, provide for an additional exemption to any veteran of the United States armed services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption;
(xix) [As added by P.L. 2016, ch. 268, § 1].Charlestown, where the town council may, by ordinance, provide for an additional tax credit to any veteran of the United States armed services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption;
(xx) Narragansett, where the town council may, by ordinance, provide for an exemption of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle;
(xxi) Tiverton, where the town council may provide, by ordinance as may be amended from time to time, a tax credit of two hundred dollars ($200) or greater; and
(xxii) North Smithfield, where the town council may provide, by ordinance, as may be amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any veteran as defined in subsection (a)(1) of this section.
(2) The exemption is 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, that the exemption is not allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to the exemption has 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, evidence that the LC006453 - Page 3 of 17 person is entitled, which evidence shall stand so long as the person’s legal residence remains unchanged; provided, however, that in the town of South Kingstown, the person entitled to the exemption shall present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that he or she is entitled to the exemption; and, provided, further, that the exemption provided for in this subdivision to the extent that it applies 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, that there is 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 seven thousand five hundred dollars ($7,500);
(ii) Cranston, where the exemption shall
(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 ten thousand dollars ($10,000);
(v) Newport, where the exemption is 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) New Shoreham, 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 is four thousand dollars ($4,000);
(ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000);
(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, 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 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 totally disabled, which certificate remains effectual so long as the total disability continues; LC006453 - Page 4 of 17
(xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit reduction to replace the tax assessment exemption, as so stated in all sections herein; and
(xii) Jamestown, where the town council may, by ordinance, provide for an exemption to any veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption.
(3) Provided, that:
(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) The Tiverton town council may, by ordinance which may be amended from time to time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of the totally disabled persons;
(viii) West Warwick town council may exempt the real property of each of the totally disabled persons in an amount of two hundred dollars ($200);
(ix) Westerly town council may, by ordinance, provide for an exemption on the total value of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500); and
(x) Jamestown, where the town council may, by ordinance, provide for an additional tax credit or exemption on real and personal property to any veteran of the United States armed services regardless of their qualified service dates, who is considered one hundred percent (100%) totally disabled through a service connected disability and who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption.
(4) There is an additional exemption from taxation in the town of: LC006453 - Page 5 of 17
Warren, where its town council may, by ordinance, provide for an exemption not exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, 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 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 they are partially disabled, which certificate remains effectual so long as the partial disability continues. Provided, however, that the Barrington town council may exempt real property of each of the above named persons in the amount of three thousand dollars ($3,000); Warwick city council may, by ordinance, exempt real property of each of the above-named persons and to any person who served in any capacity in the military or naval service during the period of time of the Persian Gulf conflict, whether or not the person served in the geographical location of the conflict, in the amount of four thousand dollars ($4,000).
(5) Lincoln. There is 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 from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person. The exemption shall be determined by the town council in an amount not to exceed ten thousand dollars ($10,000).
(b) In addition to the exemption provided in subsection (a) of this section, there is 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 is 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 adapted 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, that if the property is 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 is exempted; and, provided, that satisfactory evidence of receipt of the assistance is furnished to the assessors except in:
(1) Cranston, where the exemption shall
(2) Cumberland, where the town council may provide for an exemption not to exceed seven thousand five hundred dollars ($7,500);
(3) Newport, where the exemption is 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, where the town council may, by ordinance, provide for an exemption not to exceed twelve thousand five hundred dollars ($12,500);
(6) Westerly, where the town council may, by ordinance, provide for an exemption of a maximum of forty thousand five hundred dollars ($40,500);
(7) Lincoln, where the town council may, by ordinance, provide for an exemption of a maximum of fifteen thousand dollars ($15,000);
(8) Narragansett, where the town council may, by ordinance, provide for an exemption of a maximum of fifty thousand dollars ($50,000);
(9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two hundred dollars ($200) or greater, as may be amended from time to time;
(10) Jamestown, where the town council may, by ordinance, provide for a tax credit; and
(11) North Smithfield, where the town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.
(c) In addition to the previously provided exemptions, any veteran of the military or naval service of the United States who is 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; provided, that in the town of: North Kingstown, where the amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002, assessment; and for the town of Westerly, where the amount of the exemption shall be thirty-nine thousand dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town of Cumberland, where the amount of the exemption shall not exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of Narragansett, where the amount of the LC006453 - Page 7 of 17 exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in the city of Cranston, commencing with the December 31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried widow or widower of such veteran, and in the town of Tiverton, where, by ordinance, a tax credit of two hundred dollars ($200) or greater shall be applied to the qualified veteran’s property assessment tax bill.
(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 previously provided exemptions, there may by ordinance passed in the city or town where the person’s property is assessed, be an additional fifteen thousand dollars ($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 person who has been or 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 sixty-eight thousand dollars ($68,000);
(2) Cumberland, where the town council may by ordinance provide for an exemption of a maximum of forty-seven thousand five hundred forty-four dollars ($47,544);
(3) Narragansett, where the town council may, by ordinance, provide for an exemption of a maximum of forty thousand dollars ($40,000);
(4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six hundred dollars ($600) or greater;
(5) Jamestown, where the town council may, by ordinance, provide for an exemption greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent relief or benefit; and
(6) North Smithfield, where the town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.
(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 LC006453 - Page 8 of 17 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) Bristol, where the town council of Bristol may, by ordinance, provide for an exemption for any veteran and the unmarried widow or widower of a deceased veteran of military or naval service of the United States who is determined, under applicable federal law by the Veterans’ Administration of the United States to be partially disabled through service-connected disability.
(i) In addition to the previously provided exemption, any veteran who is discharged from the military or naval service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military or naval service, who is determined, under applicable federal law by the Veterans Administration of the United States to be totally and permanently disabled through a service-connected disability, who owns a specially adapted homestead that has been acquired or modified with the assistance of a special adaptive housing grant from the Veteran’s Administration and that meets Veteran’s Administration and Americans with disability act guidelines from adaptive housing or that has been acquired or modified using proceeds from the sale of any previous homestead that was acquired with the assistance of a special adaptive housing grant from the veteran’s administration, the person or the person’s surviving spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where the amount of the above referenced exemption shall be forty-six thousand five hundred dollars ($46,500).
(j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) exemption for any person who is an active member of the armed forces of the United States.
(k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit in an amount to be determined from time to time by the town council.
(l) Any exemption granted by a municipality pursuant to the provisions of this section, in addition to other property exempt pursuant to the provisions of subsection (a) of this section, shall include any life estate in property held by the qualified veteran.
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 LC006453 - Page 9 of 17
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
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 LC006453 - Page 10 of 17 by the automatic increase applies.
(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).
(f) The city of Cranston may provide a tax credit not to exceed one thousand ninety-seven dollars and one cent ($1,097.01) per annum, which shall be adjusted every three (3) years immediately following revaluation of property, with any such increase not to exceed the consumer price index (CPI) and shall be reviewable by the administration for such legally blind person(s).
44-3-13. Persons over the age of 65 years — Exemption.
(a) Bristol. 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 is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over as of the preceding December 31st. The exemption applies 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.
(b) Central Falls. 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 seven thousand five hundred dollars ($7,500) of valuation and which exemption is 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.
(c) Cranston.
(1) 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 sixty-five (65) years
(2) 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,
(d) East Greenwich. The town council of the town of East Greenwich may, by ordinance, and upon any terms and conditions that it deems reasonable, exempt from taxation the real estate situated in the town of East Greenwich owned and occupied by any resident of the age of sixty-five (65) to seventy (70) years, as of the preceding December 31st up to an amount of twenty-six thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75) years, as of the preceding December 31st up to an amount of thirty-four thousand dollars ($34,000); or, of the age of seventy-five (75) to eighty (80) years, as of the preceding December 31st up to an amount of forty-two thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five (85) years, as of the preceding December 31st up to an amount of fifty thousand dollars ($50,000); or, of the age of eighty-five (85) years or more, as of the preceding December 31st up to an amount of fifty-eight thousand dollars ($58,000), and which exemption is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants, and tenants by the entirety are eligible for an exemption pursuant to this subsection. The exemption applies to a life tenant who has the obligation for payment of the tax on real estate.
(e) Lincoln. The town council of the town of Lincoln may, by ordinance, exempt from taxation the real property, situated in said town, owned and occupied for a period of five (5) years by any person over the age of sixty-five (65) years, which exemption shall be in an amount not exceeding twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and which exemption shall be in addition to any and all other exemptions from taxation to which said person LC006453 - Page 12 of 17 may be otherwise entitled. Said exemption shall be applied uniformly and without regard to ability to pay.
(f) North Providence. The town council of the town of North Providence may, by ordinance, exempt from valuation for taxation the real property located within the town of any person sixty-five (65) years or over, which exemption is in 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 and tax credits to which the person may be entitled by this chapter or any other provision of law.
(g) Tiverton. 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 is in an amount not exceeding ten thousand dollars ($10,000) of valuation, and which exemption is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on real property.
(h) Warren. 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 is in amount not exceeding thirty thousand six hundred fifty-six dollars ($30,656) of valuation and which exemption is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.
(i) Warwick. The finance director of the city of Warwick may, by ordinance, exempt from taxation owner occupied residential real property or personal property located within the city of any person sixty-five (65) years or over, which exemption is in an amount not exceeding twelve thousand dollars ($12,000) of valuation and which exemption is 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.
(j) Westerly. The town council of the town of Westerly may, by ordinance, exempt from taxation a real property situated in the town owned and occupied for a period of five (5) years next LC006453 - Page 13 of 17 prior to filing of an application for a tax exemption, by any person over the age of sixty-five (65) years, and which exemption is in an amount and pursuant to any income limitations that the council may prescribe in the ordinance from time to time, and which exemption is 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. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on real property.
(k) Charlestown. The town council of the town of Charlestown may, by ordinance, and upon any terms and conditions that it deems reasonable, create a tax dollar credit reduction of taxation against real estate situated in the town of Charlestown owned and occupied by any resident of the age of sixty-five (65) years or over, and which credit is in an amount and pursuant to any income limitations that the council may prescribe in the ordinance, from time to time, and which credit is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The credit shall be applied uniformly and without regard to ability to pay. Only one credit shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The credit applies to a life tenant who has the obligation for the payment of the tax on real property.
(l) Johnston.
(1) Notwithstanding any general law to the contrary, the town council of the town of Johnston may, by ordinance, exempt from taxation the real property situated in the town of Johnston owned and occupied by any person sixty-five (65) years of age or over. An owner of an owner- occupied dwelling who has attained the age of at least sixty-five (65) years and who is a resident of the town of Johnston, as provided in said ordinance, shall be entitled to a tax credit in the amount of:
(i) Eight hundred dollars ($800) for fiscal year 2025;
(ii) Nine hundred dollars ($900) for fiscal year 2026; and
(iii) One thousand dollars ($1,000) for fiscal year 2027 and thereafter.
(2) There shall be only one such credit granted to co-tenants, joint tenants, or tenants by the entirety, even though all such co-tenants, joint tenants, or tenants by the entirety are sixty-five (65) years of age or over and own and occupy the same residential property located in the town of Johnston.
(3) The credit shall be in addition to any and all other exemptions from taxation to which the person may be otherwise entitled; provided, however, the total amount of all credits and LC006453 - Page 14 of 17 exemptions shall not exceed the amount of the eligible resident owner’s total residential property tax bill in that fiscal year.
44-3-22. Cranston — Real estate and excise tax exemption for persons who are disabled.
(a)(1) The city council of the city of Cranston is authorized to provide, by ordinance, for
(i) Is determined by the Social Security Administration to be totally disabled;
(ii) Does not own any real property.
(2) The exemption is not allowed unless the person entitled to it has presented to the assessor on or before the last day on which sworn statements may be filed with the assessor for the last year for which the exemption is claimed, evidence that he or she is entitled.
(3) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption. Any person who transfers any personal property specifically for the purpose of qualifying for this exemption shall be denied the exemption.
(b)(1) The city council of the city of Cranston is authorized to provide, by ordinance, for
(i) Head of household;
(ii) Is determined by the Social Security Administration to be totally disabled; and
(iii) Is occupied as a domicile of the person who is disabled.
(2) In no case is real residential property entitled to more than one,
(3) The total amount of tax exemption that one can receive from any source whatsoever under this subsection shall not exceed
(4) The exemption is not allowed unless the person entitled to it has presented to the LC006453 - Page 15 of 17 assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, due evidence that he or she is so entitled.
(5) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption.
SECTION 2. This act shall take effect upon passage.