| Chapter 359 |
| 2017 -- S 0575 Enacted 09/29/2017 |
| A N A C T |
| RELATING TO TAXATION - REAL ESTATE EXEMPTION |
| Introduced By: Senators Lynch Prata, Jabour, Gallo, and Doyle |
| Date Introduced: March 15, 2017 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-3-12 of the General Laws in Chapter 44-3 entitled "Property |
| Subject to Taxation" is hereby amended to read as follows: |
| 44-3-12. Visually impaired persons -- Exemption. |
| (a) The property of each person who has permanent impairment of both eyes of the |
| following status: persons who are 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 seven thousand five hundred dollars ($7,500); and |
| Warren. Which exemption shall be up to thirty-eight thousand five hundred twenty |
| dollars ($38,520); 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 he or she 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 he or she 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 ยง 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 towns of: |
| Tiverton. Which exemption shall be seven thousand five hundred dollars ($7,500); and |
| 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 towns of: |
| Tiverton. Which exemption shall be seven thousand five hundred dollars ($7,500); and |
| Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real |
| property. If the application of the automatic increase to an exemption of six thousand dollars |
| ($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date |
| would result in a higher exemption than the exemption enacted by the city or town council, then |
| the amount provided by the automatic increase applies. |
| SECTION 2. This act shall take effect upon passage. |
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| LC002093 |
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