The bill amends Section 44-3-4 of the General Laws to update property tax exemptions for veterans, including those who served in the National Guard. It specifies eligibility based on service periods in various conflicts, from World War II to the Bosnian conflict, and includes service during the Cold War. The exemption amounts are determined by each municipality, with a range from $1,000 to $40,500, and can be claimed in the municipality where the veteran resides. If the property value is less than the exemption amount, the balance can be claimed on property in other cities or towns. Legal residents must provide evidence of eligibility by a certain deadline, and town councils may offer additional exemptions or tax credits with varying conditions.

The bill also details exemptions for totally disabled veterans, including those who have received assistance for specially adapted housing from the Veterans Administration. Exemptions vary by town, with specific amounts such as up to $7,500 in Central Falls and up to $22,500 in Cumberland. Additional provisions allow for exemptions for partially disabled veterans in towns like Warren and Lincoln, and tax credit reductions in place of exemptions in towns such as Charlestown. The bill includes new legal language to include National Guard members in the exemptions, and outlines changes such as increased exemptions in Westerly, tax credits for active military in Coventry, and potential additional benefits in Jamestown for 100% disabled veterans. The bill takes effect upon passage and includes a clause that the remarriage of a veteran's widow or widower does not disqualify them from benefits under certain conditions.

Statutes affected:
710: 44-3-4