AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION (Authorizes the town of Barrington to provide a tax dollar credit reduction for legally blind persons by ordinance.)

S2037

2026 -- S 2037
========
LC003418
========

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

Introduced By:
Senator Pamela J. Lauria

Date Introduced:
January 09, 2026

Referred To:
Senate Housing & Municipal Government
It is enacted by the General Assembly as follows:
1
SECTION 1. Section 44-3-12 of the General Laws in Chapter 44-3 entitled "Property
2
Subject to Taxation" is hereby amended to read as follows:
3

44-3-12. Visually impaired persons — Exemption.
4
(a) The property of each person who is legally blind according to federal standards as
5
certified by a licensed physician or as certified by the Rhode Island services for the blind and
6
visually impaired shall be exempted from taxation to the amount of six thousand dollars ($6,000),
7
except for the towns of:
8
Tiverton. Which exemption shall be provided by town ordinance as a tax credit of three
9
hundred dollars ($300) or greater; and
10
Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars
11
($40,895); and
12

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property.
13
The exemption shall apply to the property in the municipality where the person resides, and if there
14
is not sufficient property to exhaust the exemption, the person may proclaim the balance in any city
15
or town where the person may own property; except for the town of Cumberland, which exemption
16
shall be up to forty-seven thousand five hundred forty-four dollars ($47,544); and
17

Cumberland. Which exemption shall be up to forty-seven thousand five hundred forty-four
18
dollars ($47,544); and
19
Westerly. Which may provide, by ordinance, an exemption on the total value of real and

1
personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council
2
of any city or town may, by ordinance, increase the exemption within the city or town to an amount
3
not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall not be
4
allowed in favor of any person who is not a legal resident of the state, or unless the person entitled
5
to the exemption shall have presented to the assessors, on or before the last day on which sworn
6
statements may be filed with the assessors for the year for which exemption is claimed, due
7
evidence that the person is so entitled, which evidence shall stand so long as his or her legal
8
residence remains unchanged. The exemption provided for in this section, to the extent that it shall
9
apply to any city or town, shall be applied in full to the total value of the person’s real and tangible
10
personal property located in the city or town and shall be applied to intangible personal property
11
only to the extent that there is not sufficient real property or tangible personal property to exhaust
12
the exemption. This exemption shall be in addition to any other exemption provided by law except
13
as provided in § 44-3-25.
14
West Warwick. Which exemption shall be equal to three hundred thirty-five dollars ($335).
15
(b) In each city or town that has not increased the exemption provided by subsection (a)
16
above the minimum of six thousand dollars ($6,000), except for the town of:
17

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property.
18
The exemption shall increase automatically each year by the same percentage as the percentage
19
increase in the total amount of taxes levied by the city or town. The automatic increase shall not
20
apply to cities or towns that have increased the exemption provided by subsection (a) above the
21
minimum of six thousand dollars ($6,000), except for the town of:
22

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property.
23
If the application of the automatic increase to an exemption of six thousand dollars ($6,000) on a
24
continuous basis from December 31, 1987, to any subsequent assessment date would result in a
25
higher exemption than the exemption enacted by the city or town council, then the amount provided
26
by the automatic increase applies.
27

Barrington. The town of Barrington may, by ordinance, provide a tax dollar credit
28
reduction for such legally blind person.
29
(c) The town of
Charlestown
may, by ordinance, provide a tax dollar credit reduction for
30
such legally blind person.
31
(d) The town of
Jamestown
may, by ordinance, provide a tax dollar credit reduction on
32
real property for such legally blind person(s).
33
(e) The town of
North Kingstown
may, by ordinance, provide a tax dollar credit reduction
34
or the equivalent assessment dollars on real property for such legally blind person(s).

LC003418 - Page 2 of 4
1
SECTION 2. This act shall take effect upon passage.
========
LC003418
========

LC003418 - Page 3 of 4
EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
***
1
This act would authorize the town of Barrington to provide a tax dollar credit reduction for
2
legally blind persons by ordinance.
3
This act would take effect upon passage.
========
LC003418
========

LC003418 - Page 4 of 4