2024 -- S 2319

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LC004727

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2024

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A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION -- TOWN OF

JOHNSTON

     Introduced By: Senators Ciccone, F. Lombardi, Britto, and Felag

     Date Introduced: February 12, 2024

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-3-13 of the General Laws in Chapter 44-3 entitled "Property

Subject to Taxation" is hereby amended to read as follows:

     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

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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

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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 who 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

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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.

     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION -- TOWN OF

JOHNSTON

***

     This act would authorize the town of Johnston to grant a real property tax credit to any

person who owns and occupies real property in the town and who is sixty-five (65) years of age or

over.

     This act would take effect upon passage.

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