| Chapter 008 |
| 2026 -- S 2037 Enacted 04/10/2026 |
| A N A C T |
| RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
Introduced By: Senator Pamela J. Lauria |
| Date Introduced: January 09, 2026 |
| 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 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 provided by town ordinance as a tax credit of three |
| hundred dollars ($300) or greater; and |
| Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars |
| ($40,895); 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 the person 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 |
| 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 the person is so entitled, which evidence shall stand so long as his or hertheir 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 § 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 town of: |
| 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 town of: |
| 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. |
| Barrington. The town of Barrington may, by ordinance, provide a tax dollar credit |
| reduction for such legally blind person. |
| (c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for |
| such legally blind person. |
| (d) The town of Jamestown may, by ordinance, provide a tax dollar credit reduction on |
| real property for such legally blind person(s). |
| (e) The town of North Kingstown may, by ordinance, provide a tax dollar credit reduction |
| or the equivalent assessment dollars on real property for such legally blind person(s). |
| SECTION 2. This act shall take effect upon passage. |
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| LC003418 |
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