§ 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 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.
History of Section.
P.L. 1963, ch. 186, § 1; P.L. 1977, ch. 29, § 1; P.L. 1984, ch. 111, § 1; P.L. 1985,
ch. 135, § 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1990, ch. 130,
§ 1; P.L. 1990, ch. 470, § 1; P.L. 1991, ch. 414, § 1; P.L. 1992, ch. 42, § 1; P.L.
1993, ch. 157, § 3; P.L. 1993, ch. 334, § 3; P.L. 1994, ch. 33, § 1; P.L. 1994, ch.
169, § 1; P.L. 1994, ch. 219, § 1; P.L. 1995, ch. 348, § 1; P.L. 1997, ch. 335, §
1; P.L. 1998, ch. 204, § 1; P.L. 2001, ch. 30, § 1; P.L. 2002, ch. 48, § 1; P.L. 2002,
ch. 283, § 1; P.L. 2002, ch. 342, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176,
§ 1; P.L. 2004, ch. 232, § 1; P.L. 2004, ch. 250, § 1; P.L. 2005, ch. 32, § 1; P.L.
2005, ch. 62, § 1; P.L. 2005, ch. 441, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch.
465, § 1; P.L. 2008, ch. 328, § 1; P.L. 2008, ch. 398, § 1; P.L. 2009, ch. 269, §
1; P.L. 2009, ch. 270, § 1; P.L. 2011, ch. 161, § 1; P.L. 2011, ch. 184, § 1; P.L.
2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch.
99, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2024, ch. 15, § 1, effective
May 10, 2024; P.L. 2024, ch. 16, § 1, effective May 10, 2024.