2026 -- H 8023

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LC005487

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2026

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A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

     Introduced By: Representatives Fellela, Fascia, Azzinaro, and Hull

     Date Introduced: February 27, 2026

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is

hereby amended by adding thereto the following section:

     44-3-70. Johnston -- Certain tax exemptions.

     (a) The town council of the town of Johnston 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 town of Johnston

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%) disabled through a service-connected disability;

     (4) 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 Johnston 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 town council of the town of Johnston 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 Johnston town council to set tax exemption limit to an amount

determined by the city council via ordinance or resolution for qualified individuals defined in the

act.

     This act would take effect upon passage.

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