| Chapter 010 |
| 2025 -- S 0720 Enacted 05/30/2025 |
| A N A C T |
| RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
Introduced By: Senators Ciccone, Bissaillon, Felag, Mack, Quezada, and Vargas |
| Date Introduced: March 07, 2025 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-3-31 of the General Laws in Chapter 44-3 entitled "Property |
| Subject to Taxation" is hereby amended to read as follows: |
| 44-3-31. Providence — Certain tax exemptions. |
| (a) Notwithstanding any other provisions of general or special law to the contrary, the city |
| council of the city of Providence 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: veterans and the unmarried widow or widower of veterans as defined in § 44-3-4 at three |
| thousand dollars ($3,000); for persons who are blind as defined in § 44-3-12 at eighteen thousand |
| dollars ($18,000); for veterans or the unmarried widow or widower of veterans who are totally |
| disabled as defined in section 44-3-4 at six thousand dollars ($6,000); for gold star parents as |
| defined in § 44-3-5 at nine thousand dollars ($9,000); for persons who are one hundred percent |
| (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 |
| U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred |
| percent (100%) disabled, are receiving disability payments from sources other than the Social |
| Security Administration (such as employees of the railroad, federal civil service, postal service, |
| and the Providence police and fire departments) at nine thousand dollars ($9,000); for specially |
| adapted housing for veterans with paraplegia as defined in § 44-3-4 at thirty thousand dollars |
| ($30,000); for any person sixty-five (65) years of age, or over, at ten thousand dollars ($10,000); |
| for any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security |
| benefits, ten thousand dollars ($10,000). Any increase in exemption provided for in this section |
| over the amount previously provided by general or special law applies only to real property. |
| The city council of the city of Providence is hereby authorized, by ordinance or resolution, |
| to exempt from taxation a specified dollar amount of real and/or personal property of qualified |
| individuals as defined in §§ 44-3-4 and 44-3-5, who are residents of the city of Providence and are: |
| (1) Veterans of war; |
| (2) Unmarried spouses of veterans of war; |
| (3) Veterans or the unmarried widow or widower of veterans who are one hundred percent |
| (100%) totally disabled through service connected disability; |
| (4) For persons who are one hundred percent (100%) disabled as determined pursuant to |
| title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et |
| seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability |
| payments from sources other than the social security administration (such as employees of the |
| railroad, federal civil service, postal service, and the Providence police and fire departments or any |
| person receiving federal disability retirement):; |
| (5) Persons who are blind as provided in § 44-3-12; |
| (6) Gold star parents as provided in § 44-3-5; |
| (7) Veterans who were prisoners of war; |
| (8) Any person sixty-five (65) years of age, or over; |
| (9) Any person sixty-two (62) through sixty-four (64) years of age, who is receiving social |
| security benefits; |
| (10) Using the exemption for specially adapted housing for veterans with paraplegia as |
| defined in § 44-3-4. |
| (b) The city council of the city of Providence 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. |
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| LC001618 |
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