The bill amends Section 44-3-4 of the General Laws in Chapter 44-3, focusing on property tax exemptions for veterans. It establishes that any veteran who is determined, under applicable federal law by the Veterans Administration of the United States to be totally and permanently disabled shall receive a one hundred percent (100%) exemption from local taxation on their property, whether real or personal, in any municipality. This exemption also includes an exemption from taxation by any fire and/or lighting district.

The bill changes the language in existing provisions from "may" to "shall," thereby requiring municipalities to provide a one hundred percent (100%) exemption for real property owned by totally disabled veterans. Specific municipalities are mandated to provide this exemption, and the bill clarifies that the exemption applies to both real and personal property.

Additionally, the bill maintains existing provisions for the widows and widowers of veterans. It is set to take effect upon passage.

Statutes affected:
7663: 44-3-4