2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-3 - Property Subject to Taxation
§ 44-3-31 - Providence – Certain tax exemptions.

SECTION 44-3-31

   § 44-3-31  Providence – Certain tax exemptions. – (a) Notwithstanding any other provisions of general or special law to the contrary, the city council of the city of Providence is authorized to fix, by ordinance or resolution, the amount of the exemptions with respect to assessed value from local taxation on taxable property to the following persons: veterans and the unmarried widow or widower of veterans as defined in § 44-3-4 at three thousand dollars ($3,000); for persons who are blind as defined in § 44-3-12 at eighteen thousand dollars ($18,000); for veterans or the unmarried widow or widower of veterans who are totally disabled as defined in section 44-3-4 at six thousand dollars ($6,000); for gold star parents as defined in § 44-3-5 at nine thousand dollars ($9,000); for persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability payments from sources other than the Social Security Administration (such as employees of the railroad, federal civil service, postal service, and the Providence police and fire departments) at nine thousand dollars ($9,000); for specially adapted housing for veterans with paraplegia as defined in § 44-3-4 at thirty thousand dollars ($30,000); for any person sixty-five (65) years of age, or over, at ten thousand dollars ($10,000); for any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security benefits, ten thousand dollars ($10,000). Any increase in exemption provided for in this section over the amount previously provided by general or special law applies only to real property.

   (b) The city council of the city of Providence may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.

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