Bill Sponsors
DiPalma, and Felag
Committee
Senate Housing & Municipal Government
Summary
Select
This bill changes how the town of Tiverton applies property tax exemptions for residents over the age of 65. Previously, the town offered an exemption that reduced the assessed value of a senior's property by up to $10,000. Under this new legislation, the town will instead issue a tax credit directly against the senior's annual property tax bill. The exact amount of this tax credit will be determined after the resident submits an application to the local tax assessor.
Sponsor
Analysis
Pros for Progressives
- Transitioning from a flat valuation exemption to a flexible tax credit allows the town to potentially offer greater financial relief to seniors who need it most.
- By requiring an application to the tax assessor, the town can better evaluate the specific needs of elderly residents, potentially directing more aid to low-income seniors.
- Bolsters the social safety net by ensuring seniors have a structured pathway to reduce their property tax burdens, helping them remain in their homes and communities.
Cons for Progressives
- Requiring seniors to submit an application to the tax assessor adds a bureaucratic hurdle that could prevent vulnerable or disabled seniors from receiving the tax relief they need.
- Removing the guaranteed $10,000 valuation exemption might result in some seniors receiving less financial assistance if the tax assessor determines a lower credit amount.
- The bill leaves the exact amount of the tax credit undetermined and up to the assessor's discretion, which could lead to inconsistent applications of tax relief or potential biases.
Pros for Conservatives
- Empowers local government by giving the town's tax assessor the authority to determine the amount of the tax credit rather than relying on a state-mandated fixed valuation limit.
- Requiring an application process ensures that tax credits are properly vetted, promoting fiscal responsibility and preventing automatic handouts to those who may not qualify.
- Removing the automatic $10,000 valuation exemption could reduce the overall tax burden on other residents if the town decides to issue smaller tax credits to seniors.
Cons for Conservatives
- The legislation grants the local tax assessor broad, undefined power to determine tax credit amounts, potentially leading to unchecked local government overreach.
- Expanding the use of tax credits for specific groups like seniors shifts the tax burden onto other property owners and businesses in the town.
- Imposes new bureaucratic red tape by forcing elderly property owners to navigate an application process just to keep their taxes manageable.
Constitutional Concerns
None Likely. The bill simply modifies a local municipal property tax exemption process for seniors, changing it from a valuation reduction to a tax credit. This falls well within the state and local government's taxing authority and does not implicate free speech, due process, or protection from unreasonable searches and seizures.
Impact Overview
Groups Affected
- Seniors over age 65 in Tiverton
- Tiverton Homeowners
- Tiverton Tax Assessor
Towns Affected
Tiverton
Cost to Taxpayers
Amount unknown
Revenue Generated
Amount unknown
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
• 06/05/2026 Introduced, referred to Senate Housing and Municipal Government
• 06/05/2026 Scheduled for hearing and/or consideration (06/09/2026)
• 06/09/2026 Committee recommends passage
• 06/09/2026 Placed on Senate Calendar (06/10/2026)
• 06/10/2026 Senate read and passed
• 06/10/2026 Placed on the House Consent Calendar (06/11/2026)
• 06/11/2026 House passed in concurrence
• 06/18/2026 Transmitted to Governor
• 06/05/2026 Scheduled for hearing and/or consideration (06/09/2026)
• 06/09/2026 Committee recommends passage
• 06/09/2026 Placed on Senate Calendar (06/10/2026)
• 06/10/2026 Senate read and passed
• 06/10/2026 Placed on the House Consent Calendar (06/11/2026)
• 06/11/2026 House passed in concurrence
• 06/18/2026 Transmitted to Governor
Bill Text
SECTION 1. Section 44-3-13 of the General Laws in Chapter 44-3 entitled "Property Subject to Taxation" is hereby amended to read as follows:
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 which exemption is in an amount not exceeding nine thousand dollars ($9,000) 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) 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 LC006569 - Page 2 of 6 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 exemptionis in an amount not exceeding ten thousand dollars ($10,000) of valuation shall be issued as a tax credit against the annual tax bill in an amount to be determined by submitting an application to the tax assessor, 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 LC006569 - Page 3 of 6 taxation a real property situated in the town owned and occupied for a period of five (5) years next 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 LC006569 - Page 4 of 6 the person may be otherwise entitled; provided, however, the total amount of all credits and exemptions shall not exceed the amount of the eligible resident owner’s total residential property tax bill in that fiscal year.
SECTION 2. This act shall take effect upon passage.
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 which exemption is in an amount not exceeding nine thousand dollars ($9,000) 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) 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 LC006569 - Page 2 of 6 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
(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 LC006569 - Page 3 of 6 taxation a real property situated in the town owned and occupied for a period of five (5) years next 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 LC006569 - Page 4 of 6 the person may be otherwise entitled; provided, however, the total amount of all credits and exemptions shall not exceed the amount of the eligible resident owner’s total residential property tax bill in that fiscal year.
SECTION 2. This act shall take effect upon passage.