The bill amends Section 44-3-4 of the General Laws in Chapter 44-3, focusing on property tax exemptions for veterans. It introduces a new section titled "Veterans’ exemptions," which provides a $1,000 tax exemption for eligible veterans or their unmarried widows or widowers, with specific municipalities allowed to set higher exemption amounts, such as $4,000 in Burrillville and up to $36,450 in New Shoreham. The bill also empowers local town councils to establish their own exemptions or tax credits for veterans, ensuring that the exemptions apply to the property in the municipality where the veteran resides. If the exemption cannot be fully utilized in that municipality, it can be claimed in other cities or towns where the veteran owns property. Additionally, veterans must provide evidence of their eligibility by specific deadlines.

Moreover, the bill proposes a full property tax exemption for veterans who are totally disabled due to service-connected disabilities, replacing the previous fixed exemption amount of $10,000, which has been deleted from the law. This exemption is contingent upon the property being the individual's primary residence and requires evidence of assistance for specially adapted housing. The bill allows local councils to set varying maximum exemption amounts based on service and disability status, with specific limits for towns like Central Falls and Cranston. It also includes provisions for additional exemptions and tax credits for veterans, including those classified as prisoners of war and those with partial disabilities, enhancing support for military service members and their families. The act is set to take effect upon passage.

Statutes affected:
438: 44-3-4