| Chapter 317 |
| 2026 -- S 3262 AS AMENDED Enacted 06/24/2026 |
| A N A C T |
| RELATING TO TAXATION-PROPERTY SUBJECT TO TAXATION -- GLOCESTER -- EXEMPTION OF ELDERLY AND DISABLED PERSONS |
Introduced By: Senator Jessica de la Cruz |
| Date Introduced: May 05, 2026 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-3-13.5 of the General Laws in Chapter 44-3 entitled "Property |
| Subject to Taxation" is hereby amended to read as follows: |
| 44-3-13.5. Glocester — Exemption of elderly and disabled persons. |
| (a) The town council of Glocester may, by ordinance, issue a tax credit for real property |
| situated in the town of Glocester which is owned and occupied by owners over sixty-five (65) years |
| of age or under sixty-five (65) years of age who are permanently disabled in an amount of one |
| thousand one hundred fifty dollars ($1,150) adjusted annually by the rate of the annual tax increase, |
| if any, times the per one thousand dollar ($1,000) average valuation of the exempted real properties |
| and in like manner may also by ordinance issue a tax credit for real property situated in the town |
| which is owned and occupied by owners with a combined adjusted gross taxable annual income |
| not to exceed twenty-three thousand dollars ($23,000) adjusted annually by the consumer price |
| index — all urban customers (CPI-U) published by the Bureau of Labor Statistics of the United |
| States Department of Labor as set forth in the following schedule: |
| (1) Owners who are sixty-five (65) but less than eighty (80) years of age: — an additional |
| tax credit not to exceed one thousand five hundred dollars ($1,500); |
| (2) Owners who are eighty (80) years of age or older: — an additional tax credit not to |
| exceed four thousand five hundred ($4,500). |
| (b) The exemption shall be pro-rated among the owners of the real property and shall be in |
| addition to any and all other exemptions from taxation to which the person may be otherwise |
| entitled. The exemption shall be applied uniformly. Only one exemption shall be granted to co- |
| tenants, joint tenants, and tenants by the entirety, even though all of the co-tenants, joint tenants, |
| and tenants by the entirety are eligible for an exemption. The provisions of this section apply |
| notwithstanding the provisions of § 44-3-15. |
| Notwithstanding any provision of the general laws to the contrary, the town of Glocester |
| may, by ordinance, provide for exemptions or tax credits for real property situated in the town and |
| owned and occupied by qualified persons as follows: |
| (1) The town council may establish exemptions or tax credits for real property owned and |
| occupied by qualified persons including, but not limited to: |
| (i) A base exemption for real property owned and occupied by persons sixty-five (65) years |
| of age or older, or under sixty-five (65) years of age who are permanently disabled, in an amount |
| not to exceed two thousand seventy dollars ($2,070), which amount shall be adjusted annually by |
| the consumer price index for all urban consumers (CPI-U). The town may, by ordinance, establish |
| and modify the required length of legal residency within the town of Glocester as a condition of |
| eligibility for this exemption including, but not limited to, minimum consecutive years of residency |
| immediately preceding application. |
| (ii) An additional exemption for real property owned and occupied by persons eighty (80) |
| years of age or older, in an amount not to exceed one thousand dollars ($1,000), which amount may |
| be adjusted by ordinance. The town of Glocester may, by ordinance, establish and modify the |
| required length of residency within the town for eligibility for this exemption, as well as any |
| required duration of ownership and occupancy of the subject property. |
| (iii) A minimum tax provision requiring that any qualified owner-occupant receiving an |
| exemption shall pay not less than a minimum annual tax amount as may be established by |
| ordinance. |
| (iv) A variable income exemption for qualified owner-occupants who received such |
| exemption prior to a date established by ordinance, with income thresholds, exclusions, and |
| administration as established by ordinance, including annual verification requirements. |
| (v) Authority to adjust income eligibility thresholds annually based on the CPI-U or a |
| regional equivalent, as provided by ordinance. |
| (vi) No income limitation shall apply to exemptions granted under subsections (a)(1)(i) and |
| (a)(1)(ii) of this section for applicants qualifying after a date established by ordinance. |
| (b) Consumer price index (CPI) adjustments shall be calculated using a non-compounded |
| methodology, applying each annual percentage change solely to the original base amount. |
| (c) The town council may, by ordinance, establish and enforce all qualifications and |
| eligibility criteria including, but not limited to: |
| (1) Age requirements; |
| (2) Length of residency within the town, including authority to set different residency |
| requirements for different exemption categories; |
| (3) Ownership and occupancy requirements, including principal residence limitations; |
| (4) Legal domicile requirements; |
| (5) Disability status and verification, including physician certification; |
| (6) Income and asset limitations, including definitions and exclusions; |
| (7) Duration of ownership or occupancy of the property; |
| (8) Grandfathering provisions or date-based eligibility distinctions; |
| (9) Household composition or co-ownership considerations; |
| (10) Application procedures, deadlines, and renewal requirements; |
| (11) Documentation and verification requirements; and |
| (12) Any other reasonable qualification or administrative standard necessary to implement |
| the exemptions. |
| (d) The exemptions shall be prorated among the owners, applied uniformly, limited to one |
| exemption per property, and shall be in addition to any other exemptions otherwise authorized. |
| (e) This section shall apply notwithstanding the provisions of § 44-3-15. |
| (f) The exemptions authorized herein may be provided in addition to, in lieu of, or in |
| combination with any other exemptions authorized by law or ordinance. |
| SECTION 2. This act shall take effect upon passage and shall apply to assessments as of |
| December 31, 2025, and thereafter, for use in the tax roll for fiscal year 2026–2027 and thereafter. |
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| LC006380 |
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