The bill amends Section 44-3-4 of the General Laws to include "national guard" in the list of military services whose members are eligible for property tax exemptions, ensuring parity with veterans of other military branches. It specifies the exemption amounts for veterans based on the municipality, with exemptions ranging from $1,000 to $40,500, and outlines the eligibility criteria for veterans and their unmarried surviving spouses. The bill also allows for additional exemptions or tax credits provided by town councils and details the process for claiming these exemptions, including the requirement for veterans to present evidence of their eligibility within a prescribed time frame.

Furthermore, the bill sets forth the exemption amounts for totally disabled veterans and those who have received assistance for specially adapted housing under Veterans Administration laws. It includes provisions for partial disability exemptions and tax credit reductions in certain towns, and allows for additional tax credits or exemptions for 100% totally disabled veterans in places like Jamestown. The bill introduces new legal language to expand eligibility and provides for various exemptions and tax credits in different municipalities, such as a $250,000 exemption in Cranston and a $600 tax credit in Tiverton. It also clarifies that the remarriage of a widow or widower of a veteran does not disqualify them from receiving benefits under certain conditions. The bill takes effect upon passage.

Statutes affected:
5951: 44-3-4