2025 -- H 5307

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LC000972

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2025

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A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

     Introduced By: Representatives DeSimone, Biah, Azzinaro, Ajello, Diaz, Slater, and Hull

     Date Introduced: February 05, 2025

     Referred To: House Municipal Government & Housing

     (City of Providence)

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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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

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     This act would authorize the Providence city council to set the veterans tax exemption limit

to an amount determined by the city council via ordinance or resolution.

     This act would take effect upon passage.

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LC000972

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