law24038

Chapter 038

2024 -- S 2986
Enacted 05/30/2024

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

Introduced By: Senator John P. Burke

Date Introduced: April 16, 2024

It is enacted by the General Assembly as follows:

SECTION 1. Sections 44-3-4, 44-3-13.1 and 44-3-16 of the General Laws in Chapter 44-

3 entitled "Property Subject to Taxation" are hereby amended to read as follows:

44-3-4. Veterans’ exemptions.

(a)(1) The property of each person who served in the military, national guard, or naval

service of the United States in the war of the rebellion, the Spanish-American war, the insurrection

in the Philippines, the China-relief expedition, or World War I, and the property of each person

who served in the military, national guard, or naval service of the United States in World War II at

any time during the period beginning December 7, 1941, and ending on December 31, 1946, and

members who served in uniform during the Cold War between 1947 through 1991, including those

members who did not serve in a declared war or conflict and the property of each person who

served in the military, national guard, or naval services of the United States in the Korean conflict

at any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the

Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7,

1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf

conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during

the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war

and who was honorably discharged from the service, or who was discharged under conditions other

than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried

widow or widower of that person, is exempted from taxation to the amount of one thousand dollars

($1,000), except in:

(i) Burrillville, where the exemption is four thousand dollars ($4,000);

(ii) Cumberland, where the town council may, by ordinance, provide for an exemption of

a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772);

(iii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000);

(iv) Jamestown, where the town council may, by ordinance, provide for a tax credit or

exemption to any veteran of the United States armed services regardless of their qualified service

dates, who was honorably discharged or who was discharged under conditions other than

dishonorable;

(v) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000); and

where the town council may also provide for a real estate tax exemption not exceeding ten thousand

dollars ($10,000) for those honorably discharged active duty veterans who served in Operation

Desert Storm;

(vi) Newport, where the exemption is four thousand dollars ($4,000);

(vii) New Shoreham, where the town council may, by ordinance, provide for an exemption

of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(viii) North Kingstown, where the exemption is ten thousand dollars ($10,000);

(ix) North Providence, where the town council may, by ordinance, provide for an

exemption of a maximum of five thousand dollars ($5,000);

(x) [As amended by P.L. 2015, ch. 168, § 1]. Smithfield, where the exemption is ten

thousand dollars ($10,000);

(x) [As amended by P.L. 2015, ch. 179, § 1]. Smithfield, where the exemption is four

thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by

ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);

(xi) Warren, where the exemption shall not exceed five thousand five hundred dollars

($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real

property;

(xii) Westerly, where the town council may, by ordinance, provide an exemption of the

total value of the veterans’ real and personal property to a maximum of forty thousand five hundred

dollars ($40,500);

(xiii) Barrington, where the town council may, by ordinance, provide for an exemption of

six thousand dollars ($6,000) for real property;

(xiv) Exeter, where the exemption is five thousand dollars ($5,000);

(xv) Glocester, where the exemption shall not exceed thirty thousand dollars ($30,000);

(xvi) West Warwick, where the city council may, by ordinance, provide for an exemption

of up to ten thousand dollars ($10,000) thirty thousand dollars ($30,000);

(xvii) Warwick, where the city council may, by ordinance, provide for an exemption of a

maximum of four thousand dollars ($4,000);

(xviii) [As added by P.L. 2016, ch. 238, § 1].Charlestown, where the town council may,

by ordinance, provide for an additional exemption to any veteran of the United States armed

services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to

the unmarried widow or widower of that person who is not currently receiving this statutory

exemption;

(xix) [As added by P.L. 2016, ch. 268, § 1].Charlestown, where the town council may, by

ordinance, provide for an additional tax credit to any veteran of the United States armed services,

regardless of the veteran’s qualified service dates, who was honorably discharged, or to the

unmarried widow or widower of that person who is not currently receiving this statutory exemption;

(xx) Narragansett, where the town council may, by ordinance, provide for an exemption

of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or

twelve thousand dollars ($12,000) from the assessed value of a motor vehicle;

(xxi) Tiverton, where the town council may provide, by ordinance as may be amended from

time to time, a tax credit of two hundred dollars ($200) or greater; and

(xxii) North Smithfield, where the town council may provide, by ordinance, as may be

amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350)

or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit

reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any

veteran as defined in subsection (a)(1) of this section.

(2) The exemption is applied to the property in the municipality where the person resides,

and if there is not sufficient property to exhaust the exemption, the person may claim the balance

in any other city or town where the person may own property; provided, that the exemption is not

allowed in favor of any person who is not a legal resident of the state, or unless the person entitled

to the exemption has 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, evidence that he or

she is entitled, which evidence shall stand so long as his or her legal residence remains unchanged;

provided, however, that in the town of South Kingstown, the person entitled to the exemption shall

present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that

he or she is entitled to the exemption; and, provided, further, that the exemption provided for in

this subdivision to the extent that it applies in 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, provided,

that there is an additional exemption from taxation in the amount of one thousand dollars ($1,000),

except in:

(i) Central Falls, where the city council may, by ordinance, provide for an exemption of a

maximum of seven thousand five hundred dollars ($7,500);

(ii) Cranston, where the exemption shall not exceed three thousand dollars ($3,000);

(iii) Cumberland, where the town council may, by ordinance, provide for an exemption of

a maximum of twenty-two thousand five hundred dollars ($22,500);

(iv) Lincoln, where the exemption shall not exceed ten thousand dollars ($10,000);

(v) Newport, where the exemption is four thousand dollars ($4,000);

(vi) New Shoreham, where the town council may, by ordinance, provide for an exemption

of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(vii) New Shoreham, where the town council may, by ordinance, provide for an exemption

of a maximum of five thousand dollars ($5,000);

(viii) Smithfield, where the exemption is four thousand dollars ($4,000);

(ix) Warren, where the exemption shall not exceed eleven thousand dollars ($11,000);

(x) Barrington, where the town council may, by ordinance, provide for an exemption of

six thousand dollars ($6,000) for real property; of the property of every honorably discharged

veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the

Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any

time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or

undeclared war who is determined by the Veterans Administration of the United States of America

to be totally disabled through service-connected disability and who presents to the assessors a

certificate from the veterans administration that the person is totally disabled, which certificate

remains effectual so long as the total disability continues;

(xi) Charlestown, where the town council may, by ordinance, create a tax dollar credit

reduction to replace the tax assessment exemption, as so stated in all sections herein; and

(xii) Jamestown, where the town council may, by ordinance, provide for an exemption to

any veteran of the United States armed services regardless of their qualified service dates, who was

honorably discharged or who was discharged under conditions other than dishonorable, or to the

unmarried widow or widower of that person who is not currently receiving this statutory exemption.

(3) Provided, that:

(i) Burrillville may exempt real property of the totally disabled persons in the amount of

six thousand dollars ($6,000);

(ii) Cumberland town council may, by ordinance, provide for an exemption of a maximum

of twenty-two thousand five hundred dollars ($22,500);

(iii) Little Compton may, by ordinance, exempt real property of each of the totally disabled

persons in the amount of six thousand dollars ($6,000);

(iv) Middletown may exempt the real property of each of the totally disabled persons in the

amount of five thousand dollars ($5,000);

(v) New Shoreham town council may, by ordinance, provide for an exemption of a

maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(vi) North Providence town council may, by ordinance, provide for an exemption of a

maximum of five thousand dollars ($5,000);

(vii) The Tiverton town council may, by ordinance which may be amended from time to

time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of

the totally disabled persons;

(viii) West Warwick town council may exempt the real property of each of the totally

disabled persons in an amount of two hundred dollars ($200);

(ix) Westerly town council may, by ordinance, provide for an exemption on the total value

of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500);

and

(x) Jamestown, where the town council may, by ordinance, provide for an additional tax

credit or exemption on real and personal property to any veteran of the United States armed services

regardless of their qualified service dates, who is considered one hundred percent (100%) totally

disabled through a service connected disability and who was honorably discharged or who was

discharged under conditions other than dishonorable, or to the unmarried widow or widower of that

person who is not currently receiving this statutory exemption.

(4) There is an additional exemption from taxation in the town of:

Warren, where its town council may, by ordinance, provide for an exemption not exceeding

eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged

veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian

Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time

during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or

undeclared war who is determined by the Veterans’ Administration of the United States of America

to be partially disabled through a service-connected disability and who presents to the assessors a

certificate that he or she is partially disabled, which certificate remains effectual so long as the

partial disability continues. Provided, however, that the Barrington town council may exempt real

property of each of the above named persons in the amount of three thousand dollars ($3,000);

Warwick city council may, by ordinance, exempt real property of each of the above-named persons

and to any person who served in any capacity in the military or naval service during the period of

time of the Persian Gulf conflict, whether or not the person served in the geographical location of

the conflict, in the amount of four thousand dollars ($4,000).

(5) Lincoln. There is an additional exemption from taxation in the town of Lincoln for the

property of each person who actually served in the military or naval service of the United States in

the Persian Gulf conflict and who was honorably discharged from the service, or who was

discharged under conditions other than dishonorable, or who, if not discharged, served honorably,

or of the unmarried widow or widower of that person. The exemption shall be determined by the

town council in an amount not to exceed ten thousand dollars ($10,000).

(b) In addition to the exemption provided in subsection (a) of this section, there is a ten-

thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the

unmarried widow or widower of a deceased veteran of the military or naval service of the United

States who is determined, under applicable federal law by the Veterans Administration of the

United States, to be totally disabled through service-connected disability and who, by reason of the

disability, has received assistance in acquiring “specially adopted adapted housing” under laws

administered by the veterans’ administration; provided, that the real estate is occupied as his or her

domicile by the person; and, provided, that if the property is designed for occupancy by more than

one family, then only that value of so much of the house as is occupied by the person as his or her

domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance is

furnished to the assessors except in:

(1) Cranston, where the exemption shall not exceed thirty thousand dollars ($30,000);

(2) Cumberland, where the town council may provide for an exemption not to exceed seven

thousand five hundred dollars ($7,500);

(3) Newport, where the exemption is ten thousand dollars ($10,000) or ten percent (10%)

of assessed valuation, whichever is greater;

(4) New Shoreham, where the town council may, by ordinance, provide for an exemption

of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(5) North Providence, where the town council may, by ordinance, provide for an exemption

not to exceed twelve thousand five hundred dollars ($12,500);

(6) Westerly, where the town council may, by ordinance, provide for an exemption of a

maximum of forty thousand five hundred dollars ($40,500);

(7) Lincoln, where the town council may, by ordinance, provide for an exemption of a

maximum of fifteen thousand dollars ($15,000);

(8) Narragansett, where the town council may, by ordinance, provide for an exemption of

a maximum of fifty thousand dollars ($50,000);

(9) Tiverton, where the town council may, by ordinance, provide for a tax credit of two

hundred dollars ($200) or greater, as may be amended from time to time;

(10) Jamestown, where the town council may, by ordinance, provide for a tax credit; and

(11) North Smithfield, where the town council may, by ordinance, as may be amended from

time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or

greater.

service of the United States who is determined, under applicable federal law by the Veterans’

Administration of the United States to be totally disabled through service-connected disability may,

by ordinance, passed in the city or town where the veteran’s property is assessed, receive a ten

thousand dollar ($10,000) exemption from local taxation on his or her property whether real or

personal and if the veteran owns real property may be exempt from taxation by any fire and/or

lighting district; provided, that in the town of: North Kingstown, where the amount of the exemption

shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002, assessment;

and for the town of Westerly, where the amount of the exemption shall be thirty-nine thousand

dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town of

Cumberland, where the amount of the exemption shall not exceed forty-seven thousand five

hundred forty-four dollars ($47,544); and the town of Narragansett, where the amount of the

exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real

property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in

the city of Cranston, commencing with the December 31, 2016, assessment, where the exemption

will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried

widow or widower of such veteran, and in the town of Tiverton, where, by ordinance, a tax credit

of two hundred dollars ($200) or greater shall be applied to the qualified veteran’s property

assessment tax bill.

(d) In determining whether or not a person is the widow or widower of a veteran for the

purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of the

benefits of the section if the remarriage is void, has been terminated by death, or has been annulled

or dissolved by a court of competent jurisdiction.

(e) In addition to the previously provided exemptions, there may by ordinance passed in

the city or town where the person’s property is assessed, be an additional fifteen thousand dollars

($15,000) exemption from local taxation on real and personal property for any veteran of military

or naval service of the United States or the unmarried widow or widower of person who has been

or shall be classified as, or determined to be, a prisoner of war by the Veterans’ Administration of

the United States, except in:

(1) Westerly, where the town council may, by ordinance, provide for an exemption of a

maximum of sixty-eight thousand dollars ($68,000);

(2) Cumberland, where the town council may by ordinance provide for an exemption of a

maximum of forty-seven thousand five hundred forty-four dollars ($47,544);

(3) Narragansett, where the town council may, by ordinance, provide for an exemption of

a maximum of forty thousand dollars ($40,000);

(4) Tiverton, where the town council may, by ordinance, provide for a tax credit of six

hundred dollars ($600) or greater;

(5) Jamestown, where the town council may, by ordinance, provide for an exemption

greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent

relief or benefit; and

(6) North Smithfield, where the town council may, by ordinance, as may be amended from

time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or

greater.

(f) Cities and towns granting exemptions under this section shall use the eligibility dates

specified in this section.

(g) The several cities and towns not previously authorized to provide an exemption for

those veterans who actually served in the Persian Gulf conflict may provide that exemption in the

amount authorized in this section for veterans of other recognized conflicts.

(h) Bristol, where the town council of Bristol may, by ordinance, provide for an exemption

for any veteran and the unmarried widow or widower of a deceased veteran of military or naval

service of the United States who is determined, under applicable federal law by the Veterans’

Administration of the United States to be partially disabled through service-connected disability.

(i) In addition to the previously provided exemption, any veteran who is discharged from

the military or naval service of the United States under conditions other than dishonorable, or an

officer who is honorably separated from military or naval service, who is determined, under

applicable federal law by the Veterans Administration of the United States to be totally and

permanently disabled through a service-connected disability, who owns a specially adapted

homestead that has been acquired or modified with the assistance of a special adaptive housing

grant from the Veteran’s Administration and that meets Veteran’s Administration and Americans

with disability act guidelines from adaptive housing or that has been acquired or modified using

proceeds from the sale of any previous homestead that was acquired with the assistance of a special

adaptive housing grant from the veteran’s administration, the person or the person’s surviving

spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where

the amount of the above referenced exemption shall be forty-six thousand five hundred dollars

($46,500).

(j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000)

exemption for any person who is an active member of the armed forces of the United States.

(k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants

to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit

in an amount to be determined from time to time by the town council.

44-3-13.1. West Warwick — Exemption of persons over the age of 65 years.

The town council of the town of West Warwick 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 up to ten thousand dollars ($10,000) thirty

thousand dollars ($30,000), 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. 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.

44-3-16. Elderly — Freeze of tax rate and valuation.

(a) The city or town councils of the various cities and towns except the towns of West

Warwick, Exeter, Coventry and Bristol may provide, by ordinance, for the freezing of the rate and

valuation of taxes on real property located therein to any person who is sixty-five (65) years or

older or to any person who is totally and permanently disabled regardless of age and who does not

have income from all sources in excess of four thousand dollars ($4,000) per year, or in the case of

the town of Johnston to any person who is sixty-five (65) years or older or to any person who is

totally and permanently disabled regardless of age and who does not have income from all sources

in excess of six thousand dollars ($6,000) per year, and a total income of seventy-two hundred

dollars ($7,200) for two (2) or more persons living in that dwelling, or in the case of the city of

Cranston to any person who is sixty-five (65) years or older or to any person who is totally and

permanently disabled regardless of age and who does not have income from all sources in excess

of twenty thousand dollars ($20,000) per year, or a lesser figure as determined by the city council

of the city of Cranston and a total income of twenty-three thousand dollars ($23,000), or a lesser

figure as determined by the city council of the city of Cranston, for two (2) or more persons living

in that dwelling; provided, that the freeze of rate and valuation on real property applies only to

owner occupied single or two-family (2) dwellings in which the person resides; and provided,

further, that the exemption is not allowed unless the person entitled to it has 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 the tax freeze is claimed, or for taxes assessed December 31, 2009, the deadline

is April 15, 2010, evidence that he or she is entitled, which evidence shall stand as long as his or

her legal residence remains unchanged. The exemptions shall be in addition to any other exemption

provided by law, and provided, further, that the real estate is not taken from the tax rolls and is

subject to the bonded indebtedness of the city or town.

(b)(1) The town council of the town of West Warwick may provide, by ordinance, for a

schedule of exemptions from the assessed valuation on real property located there for any person

who is sixty-five (65) years or older or to any person who is totally and permanently disabled

regardless of age, which exemption schedule is based upon gross annual income from all sources

as follows:

(i) An exemption of three hundred seventy-five dollars ($375) up to one thousand dollars

($1,000) for those having a gross annual income from all sources of $0 to $15,000;

(ii) An exemption of two hundred eighty dollars ($280) up to eight hundred dollars ($800)

for those having a gross annual income from all sources of $15,001 to $20,000;

(iii) An exemption of two hundred thirty-five dollars ($235) up to six hundred dollars

($600) for those having a gross annual income from all sources of $20,001 to $25,000;

(iv) An exemption of one hundred ninety dollars ($190) up to four hundred dollars ($400)

for those having a gross annual income from all sources of $25,001 to $30,000;

(v) An exemption of one hundred dollars ($100) up to three hundred dollars ($300) for

those having a gross annual income from all sources of $30,001 to $35,000.;

(vi) An exemption of up to two hundred dollars ($200) for those having a gross annual

income from all sources of thirty-five thousand and one dollar ($35,001) to forty thousand dollars

($40,000).;

(vii) An exemption of up to one hundred fifty dollars ($150) for those having a gross annual

income from all sources of forty thousand and one dollar ($40,001) to forty-five thousand dollars

($45,000).

(2) Provided, that the exemption schedule applies only to single family dwellings in which

the person resides; provided, further, that the person acquired the property for actual consideration

paid or inherited the property; provided, further, that the person has resided in the town of West

Warwick for a period of three (3) years ending with the date of assessment for the year for which

exemption is claimed; and provided, further, that the exemption is not allowed unless the person

entitled to it has presented to the assessors, on or before the last day on which sworn statements

may be filed with the tax assessor for the year for which the exemption is claimed, evidence that

he or she is entitled, which evidence shall stand as long as his or her residence remains unchanged.

In the case of married persons, the age requirement will be met as soon as either the husband or

wife reaches the age of sixty-five (65) years and in the event the husband passes away, a widow

sixty-two (62) years of age to sixty-five (65) years of age is allowed the exemption as long as she

remains unmarried.

(3) Those persons granted tax relief under chapter 255 of the Public Laws of 1972 have the

option of retaining their current tax freeze or abandoning it to seek relief under this subsection.

real property and/or mobile homes situated in the town which is owned and occupied as the

principal residence, by any one or more persons sixty-five (65) years of age or over or by one who

is totally and permanently disabled, regardless of age, domiciled in the town of Coventry, upon

terms and conditions that may be established by the town council in the ordinance. The exemption

is for taxes assessed December 31, 1975, and subsequent years. Any ordinance adopted by the town

council pursuant to the provisions of this subsection and subsections (d) and (e) may be amended

at any time and from time to time by the town council or any successor town council.

(d) The town council of the town of Coventry may, by ordinance, exempt from taxation

the real property situated in the town, owned and occupied by any person, who is a veteran as

defined in § 44-3-4, totally and permanently disabled or over the age of sixty-five (65) years, which

exemption is in an amount not exceeding nine thousand dollars ($9,000) of valuation, retroactive

to real property assessed on December 31, 1978, and which exemption is in addition to any and all

other exemptions from taxation to which the person may be entitled. The exemption is applied

uniformly, and without regard to ability to pay, provided, that only one exemption is granted to

cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants,

and tenants by the entirety are veterans, totally and permanently disabled, or 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.

(e) The town council of the town of Coventry is authorized in the ordinance or ordinances

to provide that any person who obtains an exemption pursuant to the ordinance to which the person

is not entitled by the filing or making of any false statement or the proffering of any document or

other writing known by the person to have been altered, forged, or to contain any false or untrue

information is liable to the town of Coventry for an amount equal to double the amount of reduction

in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.

(f) The town council of the town of Exeter may provide, by ordinance, for the freezing of

the rate and valuation of taxes on real property located in the town to any qualified person who is

sixty-five (65) years or older regardless of income, or to any person who is totally and permanently

disabled regardless of age, and income, provided, that the freeze of rate and valuation on real

property applies only to single family dwellings in which the person resides; and provided, further,

that the person acquired the property for actual consideration paid or inherited the property; and

provided that the qualified person has 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 the exemption is claimed,

evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence

remains unchanged. The stabilization of resulting tax assessments shall be subject to reasonable

definitions, terms and conditions as may otherwise be prescribed by ordinance. The exemption is

in addition to any other exemption provided by law, and provided, further, that the real estate is not

taken from the tax rolls and is subject to the bonded indebtedness of the town.

(g)(1)(i) The town council of the town of Bristol may provide, by ordinance, for the

freezing of the rate and valuation of taxes on real property located there to any person who is sixty-

five (65) years or older, or if not sixty-five (65) or older, the taxpayer’s spouse who is domiciled

with him or her, is sixty-five (65) or older; who is fifty (50) years or older and who is the widow

or widower of a taxpayer who, prior to death, had qualified for, and was entitled to relief under this

subsection and who was domiciled with the decedent taxpayer on the date of death or to any person

who is totally and permanently disabled regardless of age. The taxpayer shall reside in the town of

Bristol for one year prior to filing the claim for relief.

(ii) To qualify for relief, the taxpayer shall have “adjusted gross income,” as the term is

defined for federal income tax purposes, for the preceding calendar year of less than ten thousand

dollars ($10,000).

(2) The tax is calculated by fixing the tax at the tax rate as levied on the real property during

the year in which the taxpayer became age sixty-four (64) or totally and permanently disabled

regardless of age. The rate remains regardless of the taxpayer’s age, date of application, or date of

qualification.

(3) The taxpayer shall apply annually for tax relief on a form prepared by the tax assessor.

The application shall be filed between January 1 and May 15 for any year in which benefits are

claimed. The taxpayer shall file any supplemental information necessary to satisfy the claim. Upon

approval, the tax relief shall take effect in the next forthcoming tax roll.

(4) The owner of the property or a tenant for life or for a term of years who meets the

qualifications previously enumerated is entitled to pay the tax levied on the property for the first

year in which the claim for tax relief is filed and approved. For each subsequent year the taxpayer

shall meet the qualifications hereafter enumerated, the taxpayer shall be entitled to continue to pay

the tax or the lesser amount as is levied.

(h) The town council of the town of Tiverton may, by ordinance, provide for a tax credit

on the real property and/or mobile homes situated in the town and owned and occupied as the

principal residence by any one or more persons sixty-five (65) years of age or over, domiciled in

the town of Tiverton, upon terms and conditions as may be established by the town council in the

ordinance.

(i)(1) The town of Tiverton may provide, by ordinance, for a schedule of tax credits for

any person who is sixty-five (65) years or older, which tax credit schedule is based upon annual

adjusted gross income as defined for federal income tax purposes.

(2) Provided, that the tax credit schedule applies only to single-family dwellings in which

the person resides; provided, further, that the person acquired the property for actual consideration

paid or inherited the property; provided, further, that the person has resided in the town of Tiverton

for a period of three (3) years ending with the date of assessment for the year for which the tax

credit is claimed; and provided, further, that the tax credit is not allowed unless the person entitled

to it has presented to the assessors, on or before the last day on which sworn statements may be

filed with the tax assessor for the year for which the tax credit is claimed, due evidence that he or

she is so entitled, which evidence shall stand as long as his or her residence remains unchanged.

(3) In the case of married persons, the age requirement will be met as soon as either the

husband or wife reaches the age of sixty-five (65) years, and in the event a spouse passes away, a

widow(er) sixty-two (62) years of age to sixty-five (65) years of age is allowed the tax credit as

long as he or she remains unmarried.

(j) The city council of the city of Warwick may provide, by ordinance, for the freezing of

the tax rate and valuation of real property for persons seventy (70) years of age or older who reside

in owner occupied single-family homes where the income from all sources does not exceed seven

thousand five hundred dollars ($7,500) for a single person and does not exceed fifteen thousand

dollars ($15,000) for married couples. Persons seeking relief shall apply for an exemption to the

tax assessor no later than March 15 of each year.

(k) The town council of the town of East Greenwich may provide, by ordinance, and upon

such terms and conditions as it deems reasonable, for the freezing of both the tax rate attributable

to education and the valuation of taxes on real property located in the town of any person who is

sixty-five (65) years or older or of any person who is totally and permanently disabled regardless

of age; provided, that the freeze of rate and valuation on real property applies only to single or two

(2) family dwellings in which the person resides; and provided, further, that the person acquired

the property for actual consideration paid or inherited the property; and provided, further, that the

exemption is not allowed unless the person entitled to it has presented to the tax assessor, on or

before the last day on which sworn statements may be filed with the assessor for the year for which

the exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as

his or her legal residence remains unchanged. The exemption is in addition to any other exemption

provided by law; and provided, further, that the real estate is not taken from the tax rolls and is

subject to the bonded indebtedness of the town.

(l) The town council of the town of Charlestown may create a tax dollar credit reduction in

lieu of such exemption, upon terms and conditions that the council may prescribe.

SECTION 2. This act shall take effect upon passage.

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LC005939

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