It is enacted by the General Assembly as follows:

SECTION 1. Section 44-3-22 of the General Laws in Chapter 44-3 entitled "Property Subject to Taxation" is hereby amended to read as follows:

{ADD 44-3-22. Real estate and excise tax exemption for disabled in Cranston. -- ADD} (a) The city council of the city of Cranston is hereby authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value used in determining the excise tax for any person who meets the following {DEL three (3) DEL} {ADD two (2) ADD} requirements:

(1) Be determined by the social security administration to be totally disabled; {ADD and ADD}

{DEL (2) Has an annual gross income of less than fifteen thousand dollars ($15,000); and

(3) DEL} {ADD (2) ADD} Does not own any real property.

The exemption shall not be allowed unless the person entitled thereto shall have presented to the assessor on or before the last day on which sworn statements may be filed with the assessor for the last year for which the foregoing is claimed, due evidence that he or she is so entitled.

Upon attaining the age of sixty-five (65) years, a totally disabled person shall no longer be entitled to this exemption. Any person who transfers any personal property specifically for the purpose of qualifying for this exemption shall be denied the exemption.

(b) The city council of the city of Cranston hereby authorized to provide by ordinance for an exemption up to $6,000 on assessed value from local taxation on real residential property for any person who meets the following {DEL four (4) DEL} {ADD three (3) ADD} requirements:

(1) Head of household;

(2) Be determined by the social security administration to be totally disabled; {ADD and ADD}

B>{DEL (3) Has an annual gross income of less than fifteen thousand dollars ($15,000); and

(4) DEL} {ADD (3) ADD} Is occupied as a domicile of the disabled person.

In no case shall real residential property be entitled to more than one six thousand dollars ($6,000) exemption even though occupied and designated as a domicile by more than one disabled person.

The total amount of tax exemption that one can receive from any source whatsoever under this subsection shall not exceed six thousand dollars ($6,000).

The exemption shall not be allowed unless the person entitled thereto 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 the foregoing is claimed, due evidence that he or she is so entitled.

Upon attaining the age of 65 years, a totally disabled person shall no longer be entitled to this exemption.

SECTION 2. This act shall take effect upon passage.