§ 44-3-12 Visually impaired persons –Exemption. – (a) The property of each person who has permanent impairment of both eyes ofthe following status: central visual acuity of twenty/two hundred (20/200) orless in the better eye, with corrective glasses, or central visual acuity ofmore than twenty/two hundred (20/200) if there is a field defect in which theperipheral field has contracted to the extent that the widest diameter ofvisual field subtends an angular distance no greater than twenty (20) degreesin the better eye, shall be exempted from taxation to the amount of sixthousand dollars ($6,000), except for the towns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Warren. Which exemption shall be up to thirty-eightthousand five hundred fifty dollars ($38,550); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. The exemption shall apply to the propertyin the municipality where the person resides, and if there is not sufficientproperty to exhaust the exemption, the person may proclaim the balance in anycity or town where he or she may own property; except for the town ofCumberland, which exemption shall be up to forty-seven thousand five hundredforty-four dollars ($47,544); and
Westerly. Which may provide, by ordinance, anexemption on the total value of real and personal property not to exceedtwenty-nine thousand dollars ($29,000). The city or town council of any city ortown may, by ordinance, increase the exemption within the city or town to anamount not to exceed twenty-two thousand five hundred dollars ($22,500). Theexemption shall not be allowed in favor of any person who is not a legalresident of the state, or unless the person entitled to the exemption shallhave presented to the assessors, on or before the last day on which swornstatements may be filed with the assessors for the year for which exemption isclaimed, due evidence that he or she is so entitled, which evidence shall standso long as his or her legal residence remains unchanged. The exemption providedfor in this section, to the extent that it shall apply to any city or town,shall be applied in full to the total value of the person's real and tangiblepersonal property located in the city or town and shall be applied tointangible personal property only to the extent that there is not sufficientreal property or tangible personal property to exhaust the exemption. Thisexemption shall be in addition to any other exemption provided by law except asprovided in § 44-3-25.
West Warwick. Which exemption shall be equal to threehundred thirty-five dollars ($335).
(b) In each city or town that has not increased the exemptionprovided by subsection (a) of this section above the minimum of six thousanddollars ($6,000), except for the towns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. The exemption shall increase automaticallyeach year by the same percentage as the percentage increase in the total amountof taxes levied by the city or town. The automatic increase shall not apply tocities or towns that have increased the exemption provided by subsection (a) ofthis section above the minimum of six thousand dollars ($6,000), except for thetowns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. If the application of the automaticincrease to an exemption of six thousand dollars ($6,000) on a continuous basisfrom December 31, 1987, to any subsequent assessment date would result in ahigher exemption than the exemption enacted by the city or town council, thenthe amount provided by the automatic increase applies.
§ 44-3-12 Visually impaired persons –Exemption. – (a) The property of each person who has permanent impairment of both eyes ofthe following status: central visual acuity of twenty/two hundred (20/200) orless in the better eye, with corrective glasses, or central visual acuity ofmore than twenty/two hundred (20/200) if there is a field defect in which theperipheral field has contracted to the extent that the widest diameter ofvisual field subtends an angular distance no greater than twenty (20) degreesin the better eye, shall be exempted from taxation to the amount of sixthousand dollars ($6,000), except for the towns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Warren. Which exemption shall be up to thirty-eightthousand five hundred fifty dollars ($38,550); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. The exemption shall apply to the propertyin the municipality where the person resides, and if there is not sufficientproperty to exhaust the exemption, the person may proclaim the balance in anycity or town where he or she may own property; except for the town ofCumberland, which exemption shall be up to forty-seven thousand five hundredforty-four dollars ($47,544); and
Westerly. Which may provide, by ordinance, anexemption on the total value of real and personal property not to exceedtwenty-nine thousand dollars ($29,000). The city or town council of any city ortown may, by ordinance, increase the exemption within the city or town to anamount not to exceed twenty-two thousand five hundred dollars ($22,500). Theexemption shall not be allowed in favor of any person who is not a legalresident of the state, or unless the person entitled to the exemption shallhave presented to the assessors, on or before the last day on which swornstatements may be filed with the assessors for the year for which exemption isclaimed, due evidence that he or she is so entitled, which evidence shall standso long as his or her legal residence remains unchanged. The exemption providedfor in this section, to the extent that it shall apply to any city or town,shall be applied in full to the total value of the person's real and tangiblepersonal property located in the city or town and shall be applied tointangible personal property only to the extent that there is not sufficientreal property or tangible personal property to exhaust the exemption. Thisexemption shall be in addition to any other exemption provided by law except asprovided in § 44-3-25.
West Warwick. Which exemption shall be equal to threehundred thirty-five dollars ($335).
(b) In each city or town that has not increased the exemptionprovided by subsection (a) of this section above the minimum of six thousanddollars ($6,000), except for the towns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. The exemption shall increase automaticallyeach year by the same percentage as the percentage increase in the total amountof taxes levied by the city or town. The automatic increase shall not apply tocities or towns that have increased the exemption provided by subsection (a) ofthis section above the minimum of six thousand dollars ($6,000), except for thetowns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. If the application of the automaticincrease to an exemption of six thousand dollars ($6,000) on a continuous basisfrom December 31, 1987, to any subsequent assessment date would result in ahigher exemption than the exemption enacted by the city or town council, thenthe amount provided by the automatic increase applies.
§ 44-3-12 Visually impaired persons –Exemption. – (a) The property of each person who has permanent impairment of both eyes ofthe following status: central visual acuity of twenty/two hundred (20/200) orless in the better eye, with corrective glasses, or central visual acuity ofmore than twenty/two hundred (20/200) if there is a field defect in which theperipheral field has contracted to the extent that the widest diameter ofvisual field subtends an angular distance no greater than twenty (20) degreesin the better eye, shall be exempted from taxation to the amount of sixthousand dollars ($6,000), except for the towns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Warren. Which exemption shall be up to thirty-eightthousand five hundred fifty dollars ($38,550); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. The exemption shall apply to the propertyin the municipality where the person resides, and if there is not sufficientproperty to exhaust the exemption, the person may proclaim the balance in anycity or town where he or she may own property; except for the town ofCumberland, which exemption shall be up to forty-seven thousand five hundredforty-four dollars ($47,544); and
Westerly. Which may provide, by ordinance, anexemption on the total value of real and personal property not to exceedtwenty-nine thousand dollars ($29,000). The city or town council of any city ortown may, by ordinance, increase the exemption within the city or town to anamount not to exceed twenty-two thousand five hundred dollars ($22,500). Theexemption shall not be allowed in favor of any person who is not a legalresident of the state, or unless the person entitled to the exemption shallhave presented to the assessors, on or before the last day on which swornstatements may be filed with the assessors for the year for which exemption isclaimed, due evidence that he or she is so entitled, which evidence shall standso long as his or her legal residence remains unchanged. The exemption providedfor in this section, to the extent that it shall apply to any city or town,shall be applied in full to the total value of the person's real and tangiblepersonal property located in the city or town and shall be applied tointangible personal property only to the extent that there is not sufficientreal property or tangible personal property to exhaust the exemption. Thisexemption shall be in addition to any other exemption provided by law except asprovided in § 44-3-25.
West Warwick. Which exemption shall be equal to threehundred thirty-five dollars ($335).
(b) In each city or town that has not increased the exemptionprovided by subsection (a) of this section above the minimum of six thousanddollars ($6,000), except for the towns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. The exemption shall increase automaticallyeach year by the same percentage as the percentage increase in the total amountof taxes levied by the city or town. The automatic increase shall not apply tocities or towns that have increased the exemption provided by subsection (a) ofthis section above the minimum of six thousand dollars ($6,000), except for thetowns of:
Tiverton. Which exemption shall be seven thousand fivehundred dollars ($7,500); and
Barrington. Which exemption shall be sixteen thousanddollars ($16,000) for real property. If the application of the automaticincrease to an exemption of six thousand dollars ($6,000) on a continuous basisfrom December 31, 1987, to any subsequent assessment date would result in ahigher exemption than the exemption enacted by the city or town council, thenthe amount provided by the automatic increase applies.
