TITLE 44
Taxation
CHAPTER 44-3
Property Subject to Taxation
SECTION 44-3-12
§ 44-3-12 Visually impaired persons
Exemption.
(a) The property of each person who has permanent impairment of both eyes of
the following status: central visual acuity of twenty/two hundred (20/200) or
less in the better eye, with corrective glasses, or central visual acuity of
more than twenty/two hundred (20/200) if there is a field defect in which the
peripheral field has contracted to the extent that the widest diameter of
visual field subtends an angular distance no greater than twenty (20) degrees
in the better eye, shall be exempted from taxation to the amount of six
thousand dollars ($6,000), except for the towns of:
Tiverton. Which exemption shall be seven thousand five
hundred dollars ($7,500); and
Warren. Which exemption shall be up to thirty-eight
thousand five hundred twenty dollars ($38,520); 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) of this section above the minimum of six thousand
dollars ($6,000), except for the towns of:
Tiverton. Which exemption shall be seven thousand five
hundred dollars ($7,500); and
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) of
this section above the minimum of six thousand dollars ($6,000), except for the
towns of:
Tiverton. Which exemption shall be seven thousand five
hundred dollars ($7,500); and
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.
History of Section.
(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; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, §
1.)
