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 and allows the town of Barrington to provide a tax dollar credit reduction for legally blind persons by ordinance.

The bill also specifies that the exemption shall be up to $47,544 for the town of Cumberland. The automatic increase in exemptions based on the percentage increase in taxes levied by the city or town has been removed. The act will take effect upon passage.

Statutes affected:
2037: 44-3-12