2026 -- S 2037

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LC003418

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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: Senator Pamela J. Lauria

     Date Introduced: January 09, 2026

     Referred To: Senate Housing & Municipal Government

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-3-12 of the General Laws in Chapter 44-3 entitled "Property

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

     44-3-12. Visually impaired persons — Exemption.

     (a) The property of each person who is legally blind according to federal standards as

certified by a licensed physician or as certified by the Rhode Island services for the blind and

visually impaired shall be exempted from taxation to the amount of six thousand dollars ($6,000),

except for the towns of:

     Tiverton. Which exemption shall be provided by town ordinance as a tax credit of three

hundred dollars ($300) or greater; and

     Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars

($40,895); and

     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property.

The exemption shall apply to the property in the municipality where the person resides, and if there

is not sufficient property to exhaust the exemption, the person may proclaim the balance in any city

or town where the person may own property; except for the town of Cumberland, which exemption

shall be up to forty-seven thousand five hundred forty-four dollars ($47,544); and

     Cumberland. Which exemption shall be up to forty-seven thousand five hundred forty-four

dollars ($47,544); and

     Westerly. Which may provide, by ordinance, an exemption on the total value of real and

personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council

of any city or town may, by ordinance, increase the exemption within the city or town to an amount

not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall not be

allowed in favor of any person who is not a legal resident of the state, or unless the person entitled

to the exemption shall have presented to the assessors, on or before the last day on which sworn

statements may be filed with the assessors for the year for which exemption is claimed, due

evidence that the person is so entitled, which evidence shall stand so long as his or her legal

residence remains unchanged. The exemption provided for in this section, to the extent that it shall

apply to any city or town, shall be applied in full to the total value of the person’s real and tangible

personal property located in the city or town and shall be applied to intangible personal property

only to the extent that there is not sufficient real property or tangible personal property to exhaust

the exemption. This exemption shall be in addition to any other exemption provided by law except

as provided in § 44-3-25.

     West Warwick. Which exemption shall be equal to three hundred thirty-five dollars ($335).

     (b) In each city or town that has not increased the exemption provided by subsection (a)

above the minimum of six thousand dollars ($6,000), except for the town of:

     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property.

The exemption shall increase automatically each year by the same percentage as the percentage

increase in the total amount of taxes levied by the city or town. The automatic increase shall not

apply to cities or towns that have increased the exemption provided by subsection (a) above the

minimum of six thousand dollars ($6,000), except for the town of:

     Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property.

If the application of the automatic increase to an exemption of six thousand dollars ($6,000) on a

continuous basis from December 31, 1987, to any subsequent assessment date would result in a

higher exemption than the exemption enacted by the city or town council, then the amount provided

by the automatic increase applies.

     Barrington. The town of Barrington may, by ordinance, provide a tax dollar credit

reduction for such legally blind person.

     (c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for

such legally blind person.

     (d) The town of Jamestown may, by ordinance, provide a tax dollar credit reduction on

real property for such legally blind person(s).

     (e) The town of North Kingstown may, by ordinance, provide a tax dollar credit reduction

or the equivalent assessment dollars on real property for such legally blind person(s).

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     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 town of Barrington to provide a tax dollar credit reduction for

legally blind persons by ordinance.

     This act would take effect upon passage.

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