Chapter 016 |
2024 -- S 2319 Enacted 05/10/2024 |
A N A C T |
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION -- TOWN OF JOHNSTON |
Introduced By: Senators Ciccone, F. Lombardi, Britto, and Felag |
Date Introduced: February 12, 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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LC004727 |
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