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 authorizes the 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 who are one hundred percent disabled. 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 language that specified fixed exemption amounts and instead allows the city council to determine the exemption amounts through ordinance or resolution. The act will take effect upon passage.
Statutes affected: 5307: 44-3-31