The bill seeks to amend Section 44-3-4 of the General Laws, which pertains to property tax exemptions for veterans. It proposes to increase the general property tax exemption for veterans from one thousand dollars ($1,000) to five thousand dollars ($5,000). The bill also allows for varying exemption amounts in different municipalities, with some areas such as Burrillville, Cranston, Newport, North Providence, Exeter, and Warwick now having the flexibility to set their own exemption limits by ordinance. Additionally, the bill specifies that the exemption applies to the property in the municipality where the veteran resides and can be claimed on other properties if the exemption is not fully utilized in one location. The amendment includes provisions for the town of Kingstown, where evidence of entitlement must be presented at least five days before the certification of the tax roll. The bill includes both insertions and deletions to update the exemption amounts and the conditions under which they are provided.

Furthermore, the bill outlines exemptions for veterans of various conflicts, with exemption amounts determined by local councils. It includes provisions for exemptions for totally disabled persons and veterans with service-connected disabilities, with different exemption amounts for different localities. The bill also addresses exemptions for veterans who are totally disabled through service-connected disability and have received assistance for specially adapted housing, with exemption amounts varying by city or town. Additionally, the bill specifies exemptions for widows or widowers of veterans, prisoners of war, veterans of the Persian Gulf conflict, and veterans with partial disabilities. It includes a special provision for totally and permanently disabled veterans who own specially adapted homesteads, exempting them from all taxation on such properties. The bill also provides for tax credits for active members of the armed forces and disabled veterans with a 100% service-connected disability. The proposed changes would take effect upon passage.

Statutes affected:
2172  SUB A: 44-3-4
2172: 44-3-4