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S2693
2026 -- S 2693
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LC005654
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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:
Senators Dimitri, and Ciccone
Date Introduced:
February 27, 2026
Referred To:
Senate Housing & Municipal Government
It is enacted by the General Assembly as follows:
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SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is
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hereby amended by adding thereto the following section:
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44-3-70. Johnston -- Certain tax exemptions.
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(a) The town council of the town of Johnston is hereby authorized, by ordinance or
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resolution, to exempt from taxation a specified dollar amount of real and/or personal property of
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qualified individuals as defined in §§ 44-3-4 and 44-3-5, who are residents of the town of Johnston
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and are:
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(1) Veterans of war;
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(2) Unmarried spouses of veterans of war;
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(3) Veterans or the unmarried widow or widower of veterans who are one hundred percent
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(100%) disabled through a service-connected disability;
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(4) Persons who are one hundred percent (100%) disabled as determined pursuant to title
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II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq.,
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or who, by reason of their being one hundred percent (100%) disabled, are receiving disability
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payments from sources other than the social security administration (such as employees of the
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railroad, federal civil service, postal service, and the Johnston police and fire departments or any
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person receiving federal disability retirement);
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(5) Persons who are blind as provided in § 44-3-12;
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(6) Gold star parents as provided in § 44-3-5;
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(7) Veterans who were prisoners of war;
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(8) Any person sixty-five (65) years of age, or over;
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(9) Any person sixty-two (62) through sixty-four (64) years of age, who is receiving social
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security benefits;
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(10) Using the exemption for specially adapted housing for veterans with paraplegia as
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defined in § 44-3-4.
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(b) The town council of the town of Johnston may subject the exemptions provided in this
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section to verifications with respect to qualification for exemptions that it deems necessary or
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desirable.
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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 authorize the Johnston town council to set tax exemption limit to an amount
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determined by the city council via ordinance or resolution for qualified individuals defined in the
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act.
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This act would take effect upon passage.
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