The bill amends Section 44-3-12 of the General Laws in Chapter 44-3, which pertains to property subject to taxation, specifically focusing on tax exemptions for visually impaired persons. It establishes that individuals who are legally blind, as certified by a licensed physician or the Rhode Island services for the blind and visually impaired, are entitled to a property tax exemption. The bill removes the previous exemption amount for Barrington, which is now authorized to provide a tax dollar credit reduction for legally blind persons by ordinance.

The bill retains the exemption amount for Cumberland, which is up to $47,544. It also clarifies that the exemption applies to property in the municipality where the person resides and allows for the balance of the exemption to be claimed in any city or town where the person may own property, with the exception of Barrington.

The automatic increase in exemptions based on local tax levies has been removed, and the bill specifies that the exemption applies to both real and tangible personal property, with specific conditions for eligibility. The act will take effect upon passage.

Statutes affected:
7005: 44-3-12