The bill amends Section 44-3-4 of the General Laws in Chapter 44-3, which addresses property taxation, specifically enhancing veterans' exemptions. The primary change is the increase in the property tax exemption for eligible veterans and their unmarried widows or widowers from one thousand dollars ($1,000) to six thousand dollars ($6,000). This exemption applies to veterans from various conflicts, including World War I, World War II, the Korean conflict, the Vietnam conflict, and more recent military engagements.

The bill also allows local councils to set different exemption amounts for various municipalities, providing flexibility in how these exemptions are applied. Additionally, it introduces further exemptions for veterans who are totally disabled due to service-connected disabilities, with specific amounts varying by municipality.

The act clarifies that the remarriage of a veteran's widow or widower does not disqualify them from benefits if the remarriage is void, terminated by death, or annulled. Furthermore, cities and towns that were not previously authorized to provide exemptions for veterans of the Persian Gulf conflict are now permitted to do so, ensuring equitable treatment across different veteran groups. The act is scheduled to take effect on January 1, 2026.

Statutes affected:
5309: 44-3-4
5309  SUB A: 44-3-4