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S3262aa
2026 -- S 3262 AS AMENDED
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LC006380
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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:
Senator Jessica de la Cruz
Date Introduced:
May 05, 2026
Referred To:
Senate Housing & Municipal Government
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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Notwithstanding any provision of the general laws to the contrary, the town of Glocester
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may, by ordinance, provide for exemptions or tax credits for real property situated in the town and
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owned and occupied by qualified persons as follows:
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(1) The town council may establish exemptions or tax credits for real property owned and
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occupied by qualified persons including, but not limited to:
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(i) 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). The town may, by ordinance, establish
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and modify the required length of legal residency within the town of Glocester as a condition of
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eligibility for this exemption including, but not limited to, minimum consecutive years of residency
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immediately preceding application.
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(ii) An additional exemption for real property owned and occupied by persons eighty (80)
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years of age or older, in an amount not to exceed one thousand dollars ($1,000), which amount may
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be adjusted by ordinance. The town of Glocester may, by ordinance, establish and modify the
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required length of residency within the town for eligibility for this exemption, as well as any
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required duration of ownership and occupancy of the subject property.
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(iii) A minimum tax provision requiring that any qualified owner-occupant receiving an
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exemption shall pay not less than a minimum annual tax amount as may be established by
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ordinance.
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(iv) A variable income exemption for qualified owner-occupants who received such
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exemption prior to a date established by ordinance, with income thresholds, exclusions, and
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administration as established by ordinance, including annual verification requirements.
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(v) Authority to adjust income eligibility thresholds annually based on the CPI-U or a
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regional equivalent, as provided by ordinance.
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(vi) No income limitation shall apply to exemptions granted under subsections (a)(1)(i) and
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(a)(1)(ii) of this section for applicants qualifying after a date established by ordinance.
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(b) Consumer price index (CPI) adjustments shall be calculated using a non-compounded
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methodology, applying each annual percentage change solely to the original base amount.
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(c) The town council may, by ordinance, establish and enforce all qualifications and
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eligibility criteria including, but not limited to:
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(1) Age requirements;
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(2) Length of residency within the town, including authority to set different residency
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requirements for different exemption categories;
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(3) Ownership and occupancy requirements, including principal residence limitations;
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(4) Legal domicile requirements;
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(5) Disability status and verification, including physician certification;
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(6) Income and asset limitations, including definitions and exclusions;
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(7) Duration of ownership or occupancy of the property;
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(8) Grandfathering provisions or date-based eligibility distinctions;
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(9) Household composition or co-ownership considerations;
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(10) Application procedures, deadlines, and renewal requirements;
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(11) Documentation and verification requirements; and
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(12) Any other reasonable qualification or administrative standard necessary to implement
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the exemptions.
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(d) The exemptions shall be prorated among the owners, applied uniformly, limited to one
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exemption per property, and shall be in addition to any other exemptions otherwise authorized.
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(e) This section shall apply notwithstanding the provisions of § 44-3-15.
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(f) The exemptions authorized herein may be provided in addition to, in lieu of, or in
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combination with any other exemptions authorized by law or ordinance.
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SECTION 2. This act shall take effect upon passage and shall apply to assessments as of
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December 31, 2025, and thereafter, for use in the tax roll for fiscal year 2026–2027 and thereafter.
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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 and shall apply to assessments as of December 31,
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2025, and thereafter, for use in the tax roll for fiscal year 2026–2027 and thereafter.
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