A N A C T
RELATING TO SITUS AND OWENERSHIP OF TAXABLE PROPERTY
It is enacted by the General Assembly as follows:
SECTION 1. Chapter 44-3 of the General Laws entitled "Situs and Ownership of Taxable Property " is hereby amended by adding thereto the following section:
44-3-50. Certain tax exemptions in the city of Pawtucket. - (a) Notwithstanding any other provisions of general or special law to the contrary, the city council of the city of Pawtucket is authorized to fix, by ordinance or resolution, the amount of the exemptions with respect to assessed value from local taxation on taxable property to the following persons as follows: veterans and the unmarried widow or widower of veterans as defined in section 44-3-4 at five thousand dollars ($5,000); for persons who are visually impaired as defined in section 44-3-12 at thirty thousand dollars ($30,000); for veterans or the unmarried widow or widower of veterans who are totally disabled as defined in section 44-3-4 at ten thousand dollars ($10,000); for gold star parents as defined in section 44-3-5 at seventy-five hundred dollars ($7,500); for specially adapted housing for veterans with paraplegia as defined in section 44-3-4 at ($10,000); for any person of age 65 years or over at ten thousand dollars($10,000); for any person under the age of 65 who is totally disabled and who has been receiving social security disability benefits for a period of at least two (2) years at ten thousand dollars ($10,000); for any person who owns real estate that is individually listed or a contributing structure in a National Register of Historic Places and is listed on the city of Pawtucket's local historic district as defined in section 45-24.1-1.1, or is individually listed as a local historic district at thirty thousand dollars ($30,000).
(b) Notwithstanding the language in section 44-5-13.2.5 of the General Laws, all individuals who are receiving the three (3) year exemption for increases in the assessed value of their real property, not exceeding fifteen thousand dollars ($15,000) cumulatively, resulting from alterations and improvements to their real property as provided for under this section shall not have the three (3) year time period reduced by the implementation of revaluation.
(c) Notwithstanding the above, exemptions on motor vehicles and trailers shall be determined as prescribed in section 44-34.1-1 of the General Laws regarding the phasing out of taxes on said property.
(d) The city council of the city of Pawtucket may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.
SECTION 2. This act shall take effect upon passage.