| Chapter 015 |
| 2024 -- H 7111 Enacted 05/10/2024 |
| A N A C T |
| RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION -- TOWN OF JOHNSTON |
Introduced By: Representatives Fellela, Cardillo, Perez, and Costantino |
| Date Introduced: January 10, 2024 |
| It is enacted by the General Assembly as follows: |
| 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 |
| 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 |
| 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 who 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 |
| 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. |
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| LC003855 |
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