AN ACT RELATING TO TAXATION-PROPERTY SUBJECT TO TAXATION -- GLOCESTER -- EXEMPTION OF ELDERLY AND DISABLED PERSONS (Amends the current statute governing exemptions from property taxes for elderly and the disabled in the town of Glocester.)

H8436

2026 -- H 8436
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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 -- GLOCESTER --
EXEMPTION OF ELDERLY AND DISABLED PERSONS

Introduced By:
Representatives Chippendale, Place, and Santucci

Date Introduced:
April 10, 2026

Referred To:
House Municipal Government & Housing
It is enacted by the General Assembly as follows:
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SECTION 1. Section 44-3-13.5 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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44-3-13.5. Glocester — Exemption of elderly and disabled persons.
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(a)
The town council of Glocester may, by ordinance, issue a tax credit for real property
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situated in the town of Glocester which is owned and occupied by owners over sixty-five (65) years
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of age or under sixty-five (65) years of age who are permanently disabled in an amount of one
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thousand one hundred fifty dollars ($1,150) adjusted annually by the rate of the annual tax increase,
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if any, times the per one thousand dollar ($1,000) average valuation of the exempted real properties
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and in like manner may also by ordinance issue a tax credit for real property situated in the town
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which is owned and occupied by owners with a combined adjusted gross taxable annual income
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not to exceed twenty-three thousand dollars ($23,000) adjusted annually by the consumer price
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index — all urban customers (CPI-U) published by the Bureau of Labor Statistics of the United
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States Department of Labor as set forth in the following schedule:
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(1) Owners who are sixty-five (65) but less than eighty (80) years of age: — an additional
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tax credit not to exceed one thousand five hundred dollars ($1,500);
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(2) Owners who are eighty (80) years of age or older: — an additional tax credit not to
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exceed four thousand five hundred ($4,500).
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(b) The exemption shall be pro-rated among the owners of the real property and shall be in

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addition to any and all other exemptions from taxation to which the person may be otherwise
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entitled. The exemption shall be applied uniformly. Only one exemption shall be granted to co-
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tenants, joint tenants, and tenants by the entirety, even though all of the co-tenants, joint tenants,
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and tenants by the entirety are eligible for an exemption. The provisions of this section apply
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notwithstanding the provisions of § 44-3-15.
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The town council of the town of Glocester may, by ordinance, provide for exemptions or
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tax credits for real property situated in the town and owned and occupied by qualified persons as
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follows:
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(1) A base exemption for real property owned and occupied by persons sixty-five (65) years
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of age or older, or under sixty-five (65) years of age who are permanently disabled, in an amount
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not to exceed two thousand seventy dollars ($2,070), which amount shall be adjusted annually by
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the consumer price index for all urban consumers (CPI-U) published by the Bureau of Labor
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Statistics of the United States Department of Labor.
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(2) An additional exemption for real property owned and occupied by persons eighty (80)
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years of age or older who owned and occupied the subject property for such period as may be
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established by ordinance, in an amount not to exceed one thousand dollars ($1,000), which amount
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may be adjusted by ordinance.
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(3) A minimum tax provision requiring that any qualified owner-occupant receiving an
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exemption under this section shall pay not less than the minimum annual tax amount as may be
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established by ordinance.
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(4) A variable income exemption for qualified owner-occupants who received such
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exemption prior to a date established by ordinance, which:
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(i) Shall apply to real property owned and occupied by persons whose combined adjusted
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gross taxable household income does not exceed an amount established by ordinance;
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(ii) May exclude social security benefits from income calculations, as provided by
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ordinance;
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(iii) Shall be administered at the rate and level in effect as of a date certain established by
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ordinance; and
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(iv) Shall require annual verification of income eligibility.
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(5) The income eligibility threshold applicable to the variable income exemption
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authorized in subsection (a)(4) of this section may be adjusted annually in accordance with the
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percentage change in the consumer price index for all urban consumers (CPI-U), or a regional
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variant thereof, as specified by ordinance.
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(6) No income limitation shall apply to exemptions granted under subsections (a)(1) and

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(a)(2) of this section for applicants qualifying after the date established by ordinance.
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(b) For purposes of this section, any adjustment based on the consumer price index shall
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be calculated using a non-compounded methodology, whereby each annual percentage change in
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the CPI-U is applied solely to the original base amount specified in this section and shall not be
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applied to any amount as previously adjusted.
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(c) The town council may, by ordinance, establish eligibility requirements including, but
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not limited to:
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(1) Proof of age;
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(2) Proof of ownership and occupancy;
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(3) Proof of legal domicile within the town;
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(4) Proof of disability, including certification by a licensed physician;
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(5) Application procedures, deadlines, and forms; and
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(6) Documentation requirements for income verification under any variable income
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exemption.
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(d) The exemptions shall be prorated among the owners of the real property and shall be in
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addition to all other exemptions from taxation to which the person may be otherwise entitled. The
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exemptions shall be applied uniformly. Only one exemption shall be granted to co-tenants, joint
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tenants, or tenants by the entirety, even though more than one owner may be eligible.
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(e) The provisions of this section shall apply notwithstanding the provisions of § 44-3-15.
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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 -- GLOCESTER --
EXEMPTION OF ELDERLY AND DISABLED PERSONS
***
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This act would amend the current statute governing exemptions from property taxes for
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elderly and the disabled in the town of Glocester to authorize the town council’s proposed addition
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of a non-compounding CPI adjustment without an income qualification; and would align the town’s
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existing ordinance framework with what is expressly permitted under state law.
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This act would take effect upon passage.
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