2026 -- H 8436

========

LC006307

========

     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2026

____________

A N   A C T

RELATING TO TAXATION-PROPERTY SUBJECT TO TAXATION -- GLOCESTER --

EXEMPTION OF ELDERLY AND DISABLED PERSONS

     Introduced By: Representatives Chippendale, Place, and Santucci

     Date Introduced: April 10, 2026

     Referred To: House Municipal Government & Housing

     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.

     The town council of 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) 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) published by the Bureau of Labor

Statistics of the United States Department of Labor.

     (2) An additional exemption for real property owned and occupied by persons eighty (80)

years of age or older who owned and occupied the subject property for such period as may be

established by ordinance, in an amount not to exceed one thousand dollars ($1,000), which amount

may be adjusted by ordinance.

     (3) A minimum tax provision requiring that any qualified owner-occupant receiving an

exemption under this section shall pay not less than the minimum annual tax amount as may be

established by ordinance.

     (4) A variable income exemption for qualified owner-occupants who received such

exemption prior to a date established by ordinance, which:

     (i) Shall apply to real property owned and occupied by persons whose combined adjusted

gross taxable household income does not exceed an amount established by ordinance;

     (ii) May exclude social security benefits from income calculations, as provided by

ordinance;

     (iii) Shall be administered at the rate and level in effect as of a date certain established by

ordinance; and

     (iv) Shall require annual verification of income eligibility.

     (5) The income eligibility threshold applicable to the variable income exemption

authorized in subsection (a)(4) of this section may be adjusted annually in accordance with the

percentage change in the consumer price index for all urban consumers (CPI-U), or a regional

variant thereof, as specified by ordinance.

     (6) No income limitation shall apply to exemptions granted under subsections (a)(1) and

LC006307 - Page 2 of 4

(a)(2) of this section for applicants qualifying after the date established by ordinance.

     (b) For purposes of this section, any adjustment based on the consumer price index shall

be calculated using a non-compounded methodology, whereby each annual percentage change in

the CPI-U is applied solely to the original base amount specified in this section and shall not be

applied to any amount as previously adjusted.

     (c) The town council may, by ordinance, establish eligibility requirements including, but

not limited to:

     (1) Proof of age;

     (2) Proof of ownership and occupancy;

     (3) Proof of legal domicile within the town;

     (4) Proof of disability, including certification by a licensed physician;

     (5) Application procedures, deadlines, and forms; and

     (6) Documentation requirements for income verification under any variable income

exemption.

     (d) The exemptions shall be prorated among the owners of the real property and shall be in

addition to all other exemptions from taxation to which the person may be otherwise entitled. The

exemptions shall be applied uniformly. Only one exemption shall be granted to co-tenants, joint

tenants, or tenants by the entirety, even though more than one owner may be eligible.

     (e) The provisions of this section shall apply notwithstanding the provisions of § 44-3-15.

     SECTION 2. This act shall take effect upon passage.

========

LC006307

========

LC006307 - Page 3 of 4

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION-PROPERTY SUBJECT TO TAXATION -- GLOCESTER --

EXEMPTION OF ELDERLY AND DISABLED PERSONS

***

     This act would amend the current statute governing exemptions from property taxes for

elderly and the disabled in the town of Glocester to authorize the town council’s proposed addition

of a non-compounding CPI adjustment without an income qualification; and would align the town’s

existing ordinance framework with what is expressly permitted under state law.

     This act would take effect upon passage.

========

LC006307

========

LC006307 - Page 4 of 4