R.I. Gen. Laws § 44-3-12

Current through 2024 Public Law 457

Section 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 he or she 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

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 he or she 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.

(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).

R.I. Gen. Laws § 44-3-12

Amended by 2024 Pub. Laws, ch. 18,§ 1, eff. 5/10/2024.

Amended by 2024 Pub. Laws, ch. 17,§ 1, eff. 5/10/2024.

Amended by 2018 Pub. Laws, ch. 68, § 1, eff. 6/27/2018.

Amended by 2018 Pub. Laws, ch. 65, § 1, eff. 6/27/2018.

Amended by 2018 Pub. Laws, ch. 53, § 1, eff. 6/20/2018.

Amended by 2018 Pub. Laws, ch. 48, § 1, eff. 6/20/2018.

Amended by 2017 Pub. Laws, ch. 359, § 1, eff. 9/29/2017.

Amended by 2017 Pub. Laws, ch. 270, § 1, eff. 7/21/2017.

Amended by 2017 Pub. Laws, ch. 99, § 1, eff. 6/30/2017.

Amended by 2017 Pub. Laws, ch. 75, § 1, eff. 6/29/2017.

Amended by 2016 Pub. Laws, ch. 324, § 1, eff. 7/2/2016.

Amended by 2016 Pub. Laws, ch. 304, § 1, eff. 7/2/2016.

Amended by 2013 Pub. Laws, ch. 348, § 1, eff. 7/15/2013.

Amended by 2013 Pub. Laws, ch. 259, § 1, eff. 7/15/2013.

P.L. 1959, ch. 150, § 1; P.L. 1974, ch. 278, § 1; P.L. 1979, ch. 275, § 1; P.L. 1983 s.s. , ch. 337, § 1; P.L. 1984, ch. 109, § 1; P.L. 1985, ch. 24, § 1; P.L. 1985, ch. 135, § 1; P.L. 1985, ch. 165, § 1; P.L. 1985, ch. 204, § 1; P.L. 1986, ch. 27, § 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1987, ch. 369, § 1; P.L. 1993, ch. 157, § 2; P.L. 1993, ch. 334, §2; P.L. 1995 , ch. 284, § 1; P.L. 1995 , ch. 362, § 1; P.L. 1995 , ch. 382, § 1; P.L. 1996 , ch. 23, § 1; P.L. 1996 , ch. 25, § 1; P.L. 1996 , ch. 71, § 1; P.L. 1996 , ch. 80, § 1; P.L. 1997 , ch. 335, § 1; P.L. 1999 , ch. 9, § 2; P.L. 1999 , ch. 19, § 2; P.L. 2004 , ch. 161, § 1; P.L. 2004 , ch. 176, § 1; P.L. 2005 , ch. 15, § 1; P.L. 2005 , ch. 30, § 1; P.L. 2005 , ch. 410, § 26; P.L. 2005 , ch. 423, § 1; P.L. 2006 , ch. 89, § 1; P.L. 2006 , ch. 151, § 1; P.L. 2007 , ch. 398, § 1; P.L. 2007 , ch. 461, § 1; P.L. 2008 , ch. 79, § 1; P.L. 2008 , ch. 83, § 1.