2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-3 - Property Subject to Taxation
§ 44-3-12 - Visually impaired persons – Exemption.

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 fifty dollars ($38,550); 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.

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