The bill amends Section 44-3-31 of the General Laws in Chapter 44-3, which pertains to property subject to taxation in Providence. It introduces new legal language that empowers the Providence city council to exempt a specified dollar amount of real and/or personal property from taxation for qualified individuals, including veterans, their unmarried spouses, and individuals with disabilities. The bill outlines specific categories of individuals eligible for these exemptions, including:
1. Veterans of war;
2. Unmarried spouses of veterans of war;
3. Veterans or the unmarried widow or widower of veterans who are one hundred percent (100%) totally disabled through service-connected disability;
4. Persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, or who are receiving disability payments from sources other than the Social Security Administration;
5. Persons who are blind;
6. Gold star parents;
7. Veterans who were prisoners of war;
8. Any person sixty-five (65) years of age or over;
9. Any person sixty-two (62) through sixty-four (64) years of age who is receiving social security benefits;
10. Individuals using the exemption for specially adapted housing for veterans with paraplegia.
The bill removes previous provisions that fixed the exemption amounts and allows the city council to determine these amounts by ordinance or resolution. This change provides greater flexibility in establishing tax exemptions for residents of Providence, particularly for those who have served in the military or are in need of financial assistance due to age or disability. The act is set to take effect upon passage.
Statutes affected: 5307: 44-3-31