AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION (Allows the town of Tiverton to authorize, by ordinance, a real estate tax credit for seniors over the age of sixty-five (65) years.)

H8025

2026 -- H 8025
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LC005670
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
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A N A C T
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

Introduced By:
Representative John G. Edwards

Date Introduced:
February 27, 2026

Referred To:
House Municipal Government & Housing
It is enacted by the General Assembly as follows:
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SECTION 1. Section 44-3-13 of the General Laws in Chapter 44-3 entitled "Property
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Subject to Taxation" is hereby amended to read as follows:
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44-3-13. Persons over the age of 65 years — Exemption.
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(a) Bristol. The town of Bristol may exempt from taxation the real estate situated in the
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town owned and occupied by any resident over the age of sixty-five (65) years, as of the preceding
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December 31st; or, over the age of seventy (70) years, as of the preceding December 31st; or, over
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the age of seventy-five (75) years, as of the preceding December 31st, and which exemption is in
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addition to any and all other exemptions from taxation to which the resident may otherwise be
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entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one
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exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all
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the cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over as of
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the preceding December 31st. The exemption applies to a life tenant who has the obligation for
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payment of the tax on real estate. The town council of the town of Bristol shall, by ordinance,
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establish the value of this exemption.
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(b) Central Falls. The city of Central Falls may, by ordinance, exempt from taxation, real
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or personal property located within the city of any person sixty-five (65) years or over, which
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exemption shall be in an amount not exceeding seven thousand five hundred dollars ($7,500) of
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valuation and which exemption is in addition to any and all other exemptions from taxation and tax
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credits to which the person may be entitled by this chapter or any other provision of law.

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(c) Cranston.
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(1) The city council of the city of Cranston may, by ordinance, exempt from valuation for
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taxation the real property situated in the city and owned and occupied by any person over the age
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of sixty-five (65) years which exemption is in an amount not exceeding nine thousand dollars
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($9,000) and which exemption is in addition to any and all other exemptions from taxation to which
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the person may be otherwise entitled. The exemption shall be applied uniformly and without regard
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to ability to pay.
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(2) The city council of the city of Cranston may, by ordinance, exempt from valuation for
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taxation the property subject to the excise tax situated in the city and owned by any person over the
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age of sixty-five (65) years, not owning real property, which exemption is in an amount not
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exceeding three thousand dollars ($3,000) and which exemption is in addition to any and all other
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exemptions from taxation to which the person may be otherwise entitled. The exemption shall be
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applied uniformly and without regard to ability to pay.
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(d) East Greenwich. The town council of the town of East Greenwich may, by ordinance,
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and upon any terms and conditions that it deems reasonable, exempt from taxation the real estate
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situated in the town of East Greenwich owned and occupied by any resident of the age of sixty-five
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(65) to seventy (70) years, as of the preceding December 31st up to an amount of twenty-six
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thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75) years, as of the
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preceding December 31st up to an amount of thirty-four thousand dollars ($34,000); or, of the age
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of seventy-five (75) to eighty (80) years, as of the preceding December 31st up to an amount of
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forty-two thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five (85) years, as of
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the preceding December 31st up to an amount of fifty thousand dollars ($50,000); or, of the age of
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eighty-five (85) years or more, as of the preceding December 31st up to an amount of fifty-eight
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thousand dollars ($58,000), and which exemption is in addition to any and all other exemptions
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from taxation to which the resident may otherwise be entitled. The exemption shall be applied
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uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants,
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joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants, and tenants
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by the entirety are eligible for an exemption pursuant to this subsection. The exemption applies to
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a life tenant who has the obligation for payment of the tax on real estate.
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(e) Lincoln. The town council of the town of Lincoln may, by ordinance, exempt from
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taxation the real property, situated in said town, owned and occupied for a period of five (5) years
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by any person over the age of sixty-five (65) years, which exemption shall be in an amount not
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exceeding twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and which
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exemption shall be in addition to any and all other exemptions from taxation to which said person

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may be otherwise entitled. Said exemption shall be applied uniformly and without regard to ability
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to pay.
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(f) North Providence. The town council of the town of North Providence may, by
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ordinance, exempt from valuation for taxation the real property located within the town of any
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person sixty-five (65) years or over, which exemption is in amount not exceeding ten thousand
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dollars ($10,000) of valuation and which exemption shall be in addition to any and all other
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exemptions from taxation and tax credits to which the person may be entitled by this chapter or any
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other provision of law.
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(g) Tiverton. The town council of the town of Tiverton may, by ordinance, exempt from
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taxation the real property situated in the town owned and occupied by any person over the age of
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sixty-five (65) years, and which exemption
is in an amount not exceeding ten thousand dollars
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($10,000) of valuation

shall be issued as a tax credit against the annual tax bill in an amount to be
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determined by submitting an application to the tax assessor
, and which exemption is in addition to
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any and all other exemptions from taxation to which the person may be otherwise entitled. The
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exemption shall be applied uniformly and without regard to ability to pay. Only one exemption
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shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the
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cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The
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exemption applies to a life tenant who has the obligation for the payment of the tax on real property.
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(h) Warren. The town council of the town of Warren may, by ordinance, exempt from
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taxation the real property situated in the town owned and occupied by any person over the age of
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sixty-five (65) years, and which exemption is in amount not exceeding thirty thousand six hundred
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fifty-six dollars ($30,656) of valuation and which exemption is in addition to any and all other
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exemptions from taxation to which the person may be otherwise entitled. The exemption shall be
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applied uniformly and without regard to ability to pay. Only one exemption shall be granted to
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cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants,
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and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life
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tenant who has the obligation for the payment of the tax on the real property.
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(i) Warwick. The finance director of the city of Warwick may, by ordinance, exempt from
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taxation owner occupied residential real property or personal property located within the city of
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any person sixty-five (65) years or over, which exemption is in an amount not exceeding twelve
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thousand dollars ($12,000) of valuation and which exemption is in addition to any and all other
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exemptions from taxation and tax credits to which the person may be entitled by this chapter or any
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other provision of law.
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(j) Westerly. The town council of the town of Westerly may, by ordinance, exempt from

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taxation a real property situated in the town owned and occupied for a period of five (5) years next
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prior to filing of an application for a tax exemption, by any person over the age of sixty-five (65)
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years, and which exemption is in an amount and pursuant to any income limitations that the council
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may prescribe in the ordinance from time to time, and which exemption is in addition to any and
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all other exemptions from taxation to which the person may be otherwise entitled. The exemption
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shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted
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to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants,
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and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life
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tenant who has the obligation for the payment of the tax on real property.
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(k) Charlestown. The town council of the town of Charlestown may, by ordinance, and
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upon any terms and conditions that it deems reasonable, create a tax dollar credit reduction of
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taxation against real estate situated in the town of Charlestown owned and occupied by any resident
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of the age of sixty-five (65) years or over, and which credit is in an amount and pursuant to any
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income limitations that the council may prescribe in the ordinance, from time to time, and which
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credit is in addition to any and all other exemptions from taxation to which the person may be
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otherwise entitled. The credit shall be applied uniformly and without regard to ability to pay. Only
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one credit shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all
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of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over.
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The credit applies to a life tenant who has the obligation for the payment of the tax on real property.
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(l) Johnston.
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(1) Notwithstanding any general law to the contrary, the town council of the town of
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Johnston may, by ordinance, exempt from taxation the real property situated in the town of Johnston
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owned and occupied by any person sixty-five (65) years of age or over. An owner of an owner-
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occupied dwelling who has attained the age of at least sixty-five (65) years and who is a resident
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of the town of Johnston, as provided in said ordinance, shall be entitled to a tax credit in the amount
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of:
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(i) Eight hundred dollars ($800) for fiscal year 2025;
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(ii) Nine hundred dollars ($900) for fiscal year 2026; and
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(iii) One thousand dollars ($1,000) for fiscal year 2027 and thereafter.
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(2) There shall be only one such credit granted to co-tenants, joint tenants, or tenants by
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the entirety, even though all such co-tenants, joint tenants, or tenants by the entirety are sixty-five
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(65) years of age or over and own and occupy the same residential property located in the town of
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Johnston.
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(3) The credit shall be in addition to any and all other exemptions from taxation to which

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the person may be otherwise entitled; provided, however, the total amount of all credits and
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exemptions shall not exceed the amount of the eligible resident owner’s total residential property
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tax bill in that fiscal year.
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SECTION 2. This act shall take effect upon passage.
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
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This act would allow the town of Tiverton to authorize, by ordinance, a real estate tax credit
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for seniors over the age of sixty-five (65) years.
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This act would take effect upon passage.
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LC005670
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