§ 44-3-4 Veterans' exemptions. – (a) The property of each person who served in the military or naval service ofthe United States in the war of the rebellion, the Spanish-American war, theinsurrection in the Philippines, the China-relief expedition, or World War I,and the property of each person who served in the military or naval service ofthe United States in World War II at any time during the period beginningDecember 7, 1941, and ending on December 31, 1946, and the property of eachperson who served in the military or naval services of the United States in theKorean conflict at any time during the period beginning June 27, 1950 andending January 31, 1955 or in the Vietnam conflict at any time during theperiod beginning February 28, 1961 and ending May 7, 1975 or who actuallyserved in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulfconflict, the Haitian conflict, the Somalian conflict, and the Bosnianconflict, at any time during the period beginning August 2, 1990 and ending May1, 1994, or in any conflict or undeclared war for which a campaign ribbon orexpeditionary medal was earned, and who was honorably discharged from theservice, or who was discharged under conditions other than dishonorable, orwho, if not discharged, served honorably, or the property of the unmarriedwidow or widower of that person, is exempted from taxation to the amount of onethousand dollars ($1,000), except in:
(i) Burrillville , where the exemption is four thousanddollars ($4,000);
(ii) Cumberland , where the town council may, by ordinance,provide for an exemption of a maximum of twenty-three thousand seven hundredseventy-two dollars ($23,772);
(iii) Cranston , where the exemption shall not exceed threethousand dollars ($3,000);
(iv) Jamestown , where the town council may, by ordinance,provide for an exemption not exceeding five thousand dollars ($5,000);
(v) Lincoln , where the exemption shall not exceed tenthousand dollars ($10,000); and where the town council may also provide for areal estate tax exemption not exceeding ten thousand dollars ($10,000) forthose honorably discharged active duty veterans who served in Operation DesertStorm.
(vi) Newport , where the exemption is four thousand dollars($4,000);
(vii) New Shoreham , where the town council may, byordinance, provide for an exemption of a maximum of thirty-six thousand fourhundred fifty dollars ($36,450);
(viii) North Kingstown , where the exemption is ten thousanddollars ($10,000);
(ix) North Providence , where the town council may, byordinance, provide for an exemption of a maximum of five thousand dollars($5,000);
(x) Smithfield , where the exemption is four thousand dollars($4,000);
(xi) Warren , where the exemption shall not exceed fivethousand five hundred dollars ($5,500) on motor vehicles, or nine thousand sixhundred dollars ($9,600) on real property.
(xii) Westerly , where the town council may, by ordinance,provide an exemption of the total value of the veterans' real and personalproperty to a maximum of forty thousand five hundred dollars ($40,500);
(xiii) Barrington , where the town council may, by ordinance,provide for an exemption of six thousand dollars ($6,000) for real property;
(xiv) Exeter , where the exemption is five thousand dollars($5,000); and
(xv) Glocester , where the exemption shall not exceed thirtythousand dollars ($30,000).
(xvi) West Warwick , where the exemption shall be equal toone hundred seventy dollars ($170).
(2) The exemption is applied to the property in themunicipality where the person resides and if there is not sufficient propertyto exhaust the exemption, the person may claim the balance in any other city ortown where the person may own property; provided, that the exemption is notallowed in favor of any person who is not a legal resident of the state, orunless the person entitled to the exemption has presented to the assessors, onor before the last day on which sworn statements may be filed with theassessors for the year for which exemption is claimed, evidence that he or sheis entitled, which evidence shall stand so long as his or her legal residenceremains unchanged; and, provided, further, that the exemption provided for inthis subdivision to the extent that it applies in any city or town shall beapplied in full to the total value of the person's real and tangible personalproperty located in the city or town; and, provided, that there is anadditional exemption from taxation in the amount of one thousand dollars($1,000), except in:
(i) Central Falls , where the city council may, by ordinance,provide for an exemption of a maximum of seven thousand five hundred dollars($7,500);
(ii) Cranston , where the exemption shall not exceed threethousand dollars ($3,000);
(iii) Cumberland , where the town council may, by ordinance,provide for an exemption of a maximum of twenty-two thousand five hundreddollars ($22,500);
(iv) Lincoln , where the exemption shall not exceed tenthousand dollars ($10,000);
(v) Newport , where the exemption is four thousand dollars($4,000);
(vi) New Shoreham , where the town council may, by ordinance,provide for an exemption of a maximum of thirty-six thousand four hundred fiftydollars ($36,450);
(vii) North Providence , where the town council may, byordinance, provide for an exemption of a maximum of five thousand dollars($5,000);
(viii) Smithfield , where the exemption is four thousanddollars ($4,000);
(ix) Warren , where the exemption shall not exceed eleventhousand dollars ($11,000); and
(x) Barrington , where the town council may, by ordinance,provide for an exemption of six thousand dollars ($6,000) for real property; ofthe property of every honorably discharged veteran of World War I or World WarII, Korean or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict,the Haitian conflict, the Somalian conflict and the Bosnian conflict at anytime during the period beginning August 2, 1990 and ending May 1, 1994, or inany conflict or undeclared war for which a campaign ribbon or expeditionarymedal was earned, who is determined by the Veterans Administration of theUnited States of America to be totally disabled through service connecteddisability and who presents to the assessors a certificate from the veteransadministration that the person is totally disabled, which certificate remainseffectual so long as the total disability continues.
(3) Provided, that:
(i) Burrillville may exempt real property of the totallydisabled persons in the amount of six thousand dollars ($6,000);
(ii) Cumberland town council may, by ordinance, provide foran exemption of a maximum of twenty-two thousand five hundred dollars ($22,500);
(iii) Little Compton may, by ordinance, exempt real propertyof each of the totally disabled persons in the amount of six thousand dollars($6,000);
(iv) Middletown may exempt the real property of each of thetotally disabled persons in the amount of five thousand dollars ($5,000);
(v) New Shoreham town council may, by ordinance, provide foran exemption of a maximum of thirty-six thousand four hundred fifty dollars($36,450);
(vi) North Providence town council may, by ordinance, providefor an exemption of a maximum of five thousand dollars ($5,000);
(vii) Tiverton town council may, by ordinance, exempt realproperty of each of the totally disabled persons in the amount of five thousanddollars ($5,000), subject to voters' approval at the financial town meeting;
(viii) West Warwick town council may exempt the real propertyof each of the totally disabled persons in an amount of two hundred dollars($200); and
(ix) Westerly town council may, by ordinance, provide for anexemption on the total value of real and personal property to a maximum offorty-six thousand five hundred dollars ($46,500).
(4) There is an additional exemption from taxation in thetown of:
Warren , where its town council may, by ordinance, providefor an exemption not exceeding eight thousand two hundred fifty dollars($8,250), of the property of every honorably discharged veteran of World War Ior World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulfconflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict,at any time during the period beginning August 2, 1990 and ending May 1, 1994,or in any conflict or undeclared war for which a campaign ribbon orexpeditionary medal was earned, who is determined by the Veterans'Administration of the United States of America to be partially disabled througha service connected disability and who presents to the assessors a certificatethat he is partially disabled, which certificate remains effectual so long asthe partial disability continues. Provided, however, that the Barrington towncouncil may exempt real property of each of the above named persons in theamount of three thousand dollars ($3,000); Warwick city council may, byordinance, exempt real property of each of the above named persons and to anyperson who served in any capacity in the military or naval service during theperiod of time of the Persian Gulf conflict, whether or not the person servedin the geographical location of the conflict, in the amount of two thousanddollars ($2,000).
(5) Lincoln . There is an additional exemption from taxationin the town of Lincoln for the property of each person who actually served inthe military or naval service of the United States in the Persian Gulf conflictand who was honorably discharged from the service, or who was discharged underconditions other than dishonorable, or who, if not discharged, servedhonorably, or of the unmarried widow or widower of that person. The exemptionshall be determined by the town council in an amount not to exceed ten thousanddollars ($10,000).
(b) In addition to the exemption provided in subsection (a)of this section, there is a ten-thousand dollar ($10,000) exemption from localtaxation on real property for any veteran and the unmarried widow or widower ofa deceased veteran of the military or naval service of the United States who isdetermined, under applicable federal law by the Veterans Administration of theUnited States, to be totally disabled through service connected disability andwho by reason of the disability has received assistance in acquiring "speciallyadopted housing" under laws administered by the veterans' administration;provided, that the real estate is occupied as his or her domicile, by theperson; and, provided, that if the property is designed for occupancy by morethan one family then only that value of so much of the house as is occupied bythe person as his or her domicile is exempted; and, provided, that satisfactoryevidence of receipt of the assistance is furnished to the assessors except in:
(1) Cranston , where the exemption shall not exceed thirtythousand dollars ($30,000);
(2) Cumberland , where the town council may provide for anexemption not to exceed seven thousand five hundred dollars ($7,500);
(3) Newport , where the exemption is ten thousand dollars($10,000) or ten percent (10%) of assessed valuation, whichever is greater;
(4) New Shoreham , where the town council may, by ordinance,provide for an exemption of a maximum of thirty-six thousand four hundred fiftydollars ($36,450);
(5) North Providence , where the town council may, byordinance, provide for an exemption not to exceed twelve thousand five hundreddollars ($12,500);
(6) Westerly , where the town council may, by ordinance,provide for an exemption of a maximum of forty thousand five hundred dollars($40,500); and
(7) Lincoln , where the town council may, by ordinance,provide for an exemption of a maximum of fifteen thousand dollars ($15,000).
(c) In addition to the previously provided exemptions, anyveteran of the military or naval service of the United States who isdetermined, under applicable federal law by the Veterans' Administration of theUnited States to be totally disabled through service connected disability may,by ordinance, passed in the city or town where the veteran's property isassessed receive a ten thousand dollar ($10,000) exemption from local taxationon his or her property whether real or personal and if the veteran owns realproperty may be exempt from taxation by any fire and/or lighting district;provided, that in the town of: North Kingstown , where the amount of theexemption shall be eleven thousand dollars ($11,000) commencing with theDecember 31, 2002 assessment, and for the town of Westerly where the amount ofthe exemption shall be thirty-nine thousand dollars ($39,000) commencing withthe December 31, 2005 assessment, and in the town of Cumberland, where theamount of the exemption shall not exceed forty-seven thousand five hundredforty-four dollars ($47,544).
(d) In determining whether or not a person is the widow orwidower of a veteran for the purposes of this section, the remarriage of thewidow or widower shall not bar the furnishing of the benefits of the section ifthe remarriage is void, has been terminated by death, or has been annulled ordissolved by a court of competent jurisdiction.
(e) In addition to the previously provided exemptions, theremay by ordinance passed in the city or town where the person's property isassessed be an additional fifteen thousand dollars ($15,000) exemption fromlocal taxation on real and personal property for any veteran of military ornaval service of the United States or the unmarried widow or widower of personwho has been or shall be classified as, or determined to be, a prisoner of warby the Veterans' Administration of the United States, except in:
Westerly , where the town council may, by ordinance,provide for an exemption of a maximum of sixty-eight thousand dollars ($68,000).
Cumberland , where the town council may by ordinance providefor an exemption of a maximum of forty-seven thousand five hundred forty-fourdollars ($47,544).
(f) Cities and towns granting exemptions under this sectionshall use the eligibility dates specified in this section.
(g) The several cities and towns not previously authorized toprovide an exemption for those veterans who actually served in the Persian Gulfconflict may provide that exemption in the amount authorized in this sectionfor veterans of other recognized conflicts.
(h) Bristol . The town council of Bristol may, by ordinance,provide for an exemption for any veteran and the unmarried widow or widower ofa deceased veteran of military or naval service of the United States who isdetermined, under applicable federal law by the Veterans' Administration of theUnited States to be partially disabled through service connected disability.
(i) In addition to the previously provided exemption, anyveteran who is discharged from the military or naval service of the UnitedStates under conditions other than dishonorable, or an officer who is honorablyseparated from military or naval service, who is determined, under applicablefederal law by the Veterans Administration of the United States to be totallyand permanently disabled through a service connected disability, who owns aspecially adapted homestead, which has been acquired or modified with theassistance of a special adaptive housing grant from the Veteran'sAdministration and that meets Veteran's Administration and Americans withdisability act guidelines from adaptive housing or which has been acquired ormodified, using proceeds from the sale of any previous homestead, which wasacquired with the assistance of a special adaptive housing grant from theveteran's administration, the person or the person's surviving spouse is exemptfrom all taxation on the homestead. Provided, that in the town of Westerlywhere the amount of the above referenced exemption shall be forty-six thousandfive hundred dollars ($46,500).
(j) The town of Coventry may provide by ordinance a onethousand dollars ($1,000) exemption for any person who is an active member ofthe armed forces of the United States.
§ 44-3-4 Veterans' exemptions. – (a) The property of each person who served in the military or naval service ofthe United States in the war of the rebellion, the Spanish-American war, theinsurrection in the Philippines, the China-relief expedition, or World War I,and the property of each person who served in the military or naval service ofthe United States in World War II at any time during the period beginningDecember 7, 1941, and ending on December 31, 1946, and the property of eachperson who served in the military or naval services of the United States in theKorean conflict at any time during the period beginning June 27, 1950 andending January 31, 1955 or in the Vietnam conflict at any time during theperiod beginning February 28, 1961 and ending May 7, 1975 or who actuallyserved in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulfconflict, the Haitian conflict, the Somalian conflict, and the Bosnianconflict, at any time during the period beginning August 2, 1990 and ending May1, 1994, or in any conflict or undeclared war for which a campaign ribbon orexpeditionary medal was earned, and who was honorably discharged from theservice, or who was discharged under conditions other than dishonorable, orwho, if not discharged, served honorably, or the property of the unmarriedwidow or widower of that person, is exempted from taxation to the amount of onethousand dollars ($1,000), except in:
(i) Burrillville , where the exemption is four thousanddollars ($4,000);
(ii) Cumberland , where the town council may, by ordinance,provide for an exemption of a maximum of twenty-three thousand seven hundredseventy-two dollars ($23,772);
(iii) Cranston , where the exemption shall not exceed threethousand dollars ($3,000);
(iv) Jamestown , where the town council may, by ordinance,provide for an exemption not exceeding five thousand dollars ($5,000);
(v) Lincoln , where the exemption shall not exceed tenthousand dollars ($10,000); and where the town council may also provide for areal estate tax exemption not exceeding ten thousand dollars ($10,000) forthose honorably discharged active duty veterans who served in Operation DesertStorm.
(vi) Newport , where the exemption is four thousand dollars($4,000);
(vii) New Shoreham , where the town council may, byordinance, provide for an exemption of a maximum of thirty-six thousand fourhundred fifty dollars ($36,450);
(viii) North Kingstown , where the exemption is ten thousanddollars ($10,000);
(ix) North Providence , where the town council may, byordinance, provide for an exemption of a maximum of five thousand dollars($5,000);
(x) Smithfield , where the exemption is four thousand dollars($4,000);
(xi) Warren , where the exemption shall not exceed fivethousand five hundred dollars ($5,500) on motor vehicles, or nine thousand sixhundred dollars ($9,600) on real property.
(xii) Westerly , where the town council may, by ordinance,provide an exemption of the total value of the veterans' real and personalproperty to a maximum of forty thousand five hundred dollars ($40,500);
(xiii) Barrington , where the town council may, by ordinance,provide for an exemption of six thousand dollars ($6,000) for real property;
(xiv) Exeter , where the exemption is five thousand dollars($5,000); and
(xv) Glocester , where the exemption shall not exceed thirtythousand dollars ($30,000).
(xvi) West Warwick , where the exemption shall be equal toone hundred seventy dollars ($170).
(2) The exemption is applied to the property in themunicipality where the person resides and if there is not sufficient propertyto exhaust the exemption, the person may claim the balance in any other city ortown where the person may own property; provided, that the exemption is notallowed in favor of any person who is not a legal resident of the state, orunless the person entitled to the exemption has presented to the assessors, onor before the last day on which sworn statements may be filed with theassessors for the year for which exemption is claimed, evidence that he or sheis entitled, which evidence shall stand so long as his or her legal residenceremains unchanged; and, provided, further, that the exemption provided for inthis subdivision to the extent that it applies in any city or town shall beapplied in full to the total value of the person's real and tangible personalproperty located in the city or town; and, provided, that there is anadditional exemption from taxation in the amount of one thousand dollars($1,000), except in:
(i) Central Falls , where the city council may, by ordinance,provide for an exemption of a maximum of seven thousand five hundred dollars($7,500);
(ii) Cranston , where the exemption shall not exceed threethousand dollars ($3,000);
(iii) Cumberland , where the town council may, by ordinance,provide for an exemption of a maximum of twenty-two thousand five hundreddollars ($22,500);
(iv) Lincoln , where the exemption shall not exceed tenthousand dollars ($10,000);
(v) Newport , where the exemption is four thousand dollars($4,000);
(vi) New Shoreham , where the town council may, by ordinance,provide for an exemption of a maximum of thirty-six thousand four hundred fiftydollars ($36,450);
(vii) North Providence , where the town council may, byordinance, provide for an exemption of a maximum of five thousand dollars($5,000);
(viii) Smithfield , where the exemption is four thousanddollars ($4,000);
(ix) Warren , where the exemption shall not exceed eleventhousand dollars ($11,000); and
(x) Barrington , where the town council may, by ordinance,provide for an exemption of six thousand dollars ($6,000) for real property; ofthe property of every honorably discharged veteran of World War I or World WarII, Korean or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict,the Haitian conflict, the Somalian conflict and the Bosnian conflict at anytime during the period beginning August 2, 1990 and ending May 1, 1994, or inany conflict or undeclared war for which a campaign ribbon or expeditionarymedal was earned, who is determined by the Veterans Administration of theUnited States of America to be totally disabled through service connecteddisability and who presents to the assessors a certificate from the veteransadministration that the person is totally disabled, which certificate remainseffectual so long as the total disability continues.
(3) Provided, that:
(i) Burrillville may exempt real property of the totallydisabled persons in the amount of six thousand dollars ($6,000);
(ii) Cumberland town council may, by ordinance, provide foran exemption of a maximum of twenty-two thousand five hundred dollars ($22,500);
(iii) Little Compton may, by ordinance, exempt real propertyof each of the totally disabled persons in the amount of six thousand dollars($6,000);
(iv) Middletown may exempt the real property of each of thetotally disabled persons in the amount of five thousand dollars ($5,000);
(v) New Shoreham town council may, by ordinance, provide foran exemption of a maximum of thirty-six thousand four hundred fifty dollars($36,450);
(vi) North Providence town council may, by ordinance, providefor an exemption of a maximum of five thousand dollars ($5,000);
(vii) Tiverton town council may, by ordinance, exempt realproperty of each of the totally disabled persons in the amount of five thousanddollars ($5,000), subject to voters' approval at the financial town meeting;
(viii) West Warwick town council may exempt the real propertyof each of the totally disabled persons in an amount of two hundred dollars($200); and
(ix) Westerly town council may, by ordinance, provide for anexemption on the total value of real and personal property to a maximum offorty-six thousand five hundred dollars ($46,500).
(4) There is an additional exemption from taxation in thetown of:
Warren , where its town council may, by ordinance, providefor an exemption not exceeding eight thousand two hundred fifty dollars($8,250), of the property of every honorably discharged veteran of World War Ior World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulfconflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict,at any time during the period beginning August 2, 1990 and ending May 1, 1994,or in any conflict or undeclared war for which a campaign ribbon orexpeditionary medal was earned, who is determined by the Veterans'Administration of the United States of America to be partially disabled througha service connected disability and who presents to the assessors a certificatethat he is partially disabled, which certificate remains effectual so long asthe partial disability continues. Provided, however, that the Barrington towncouncil may exempt real property of each of the above named persons in theamount of three thousand dollars ($3,000); Warwick city council may, byordinance, exempt real property of each of the above named persons and to anyperson who served in any capacity in the military or naval service during theperiod of time of the Persian Gulf conflict, whether or not the person servedin the geographical location of the conflict, in the amount of two thousanddollars ($2,000).
(5) Lincoln . There is an additional exemption from taxationin the town of Lincoln for the property of each person who actually served inthe military or naval service of the United States in the Persian Gulf conflictand who was honorably discharged from the service, or who was discharged underconditions other than dishonorable, or who, if not discharged, servedhonorably, or of the unmarried widow or widower of that person. The exemptionshall be determined by the town council in an amount not to exceed ten thousanddollars ($10,000).
(b) In addition to the exemption provided in subsection (a)of this section, there is a ten-thousand dollar ($10,000) exemption from localtaxation on real property for any veteran and the unmarried widow or widower ofa deceased veteran of the military or naval service of the United States who isdetermined, under applicable federal law by the Veterans Administration of theUnited States, to be totally disabled through service connected disability andwho by reason of the disability has received assistance in acquiring "speciallyadopted housing" under laws administered by the veterans' administration;provided, that the real estate is occupied as his or her domicile, by theperson; and, provided, that if the property is designed for occupancy by morethan one family then only that value of so much of the house as is occupied bythe person as his or her domicile is exempted; and, provided, that satisfactoryevidence of receipt of the assistance is furnished to the assessors except in:
(1) Cranston , where the exemption shall not exceed thirtythousand dollars ($30,000);
(2) Cumberland , where the town council may provide for anexemption not to exceed seven thousand five hundred dollars ($7,500);
(3) Newport , where the exemption is ten thousand dollars($10,000) or ten percent (10%) of assessed valuation, whichever is greater;
(4) New Shoreham , where the town council may, by ordinance,provide for an exemption of a maximum of thirty-six thousand four hundred fiftydollars ($36,450);
(5) North Providence , where the town council may, byordinance, provide for an exemption not to exceed twelve thousand five hundreddollars ($12,500);
(6) Westerly , where the town council may, by ordinance,provide for an exemption of a maximum of forty thousand five hundred dollars($40,500); and
(7) Lincoln , where the town council may, by ordinance,provide for an exemption of a maximum of fifteen thousand dollars ($15,000).
(c) In addition to the previously provided exemptions, anyveteran of the military or naval service of the United States who isdetermined, under applicable federal law by the Veterans' Administration of theUnited States to be totally disabled through service connected disability may,by ordinance, passed in the city or town where the veteran's property isassessed receive a ten thousand dollar ($10,000) exemption from local taxationon his or her property whether real or personal and if the veteran owns realproperty may be exempt from taxation by any fire and/or lighting district;provided, that in the town of: North Kingstown , where the amount of theexemption shall be eleven thousand dollars ($11,000) commencing with theDecember 31, 2002 assessment, and for the town of Westerly where the amount ofthe exemption shall be thirty-nine thousand dollars ($39,000) commencing withthe December 31, 2005 assessment, and in the town of Cumberland, where theamount of the exemption shall not exceed forty-seven thousand five hundredforty-four dollars ($47,544).
(d) In determining whether or not a person is the widow orwidower of a veteran for the purposes of this section, the remarriage of thewidow or widower shall not bar the furnishing of the benefits of the section ifthe remarriage is void, has been terminated by death, or has been annulled ordissolved by a court of competent jurisdiction.
(e) In addition to the previously provided exemptions, theremay by ordinance passed in the city or town where the person's property isassessed be an additional fifteen thousand dollars ($15,000) exemption fromlocal taxation on real and personal property for any veteran of military ornaval service of the United States or the unmarried widow or widower of personwho has been or shall be classified as, or determined to be, a prisoner of warby the Veterans' Administration of the United States, except in:
Westerly , where the town council may, by ordinance,provide for an exemption of a maximum of sixty-eight thousand dollars ($68,000).
Cumberland , where the town council may by ordinance providefor an exemption of a maximum of forty-seven thousand five hundred forty-fourdollars ($47,544).
(f) Cities and towns granting exemptions under this sectionshall use the eligibility dates specified in this section.
(g) The several cities and towns not previously authorized toprovide an exemption for those veterans who actually served in the Persian Gulfconflict may provide that exemption in the amount authorized in this sectionfor veterans of other recognized conflicts.
(h) Bristol . The town council of Bristol may, by ordinance,provide for an exemption for any veteran and the unmarried widow or widower ofa deceased veteran of military or naval service of the United States who isdetermined, under applicable federal law by the Veterans' Administration of theUnited States to be partially disabled through service connected disability.
(i) In addition to the previously provided exemption, anyveteran who is discharged from the military or naval service of the UnitedStates under conditions other than dishonorable, or an officer who is honorablyseparated from military or naval service, who is determined, under applicablefederal law by the Veterans Administration of the United States to be totallyand permanently disabled through a service connected disability, who owns aspecially adapted homestead, which has been acquired or modified with theassistance of a special adaptive housing grant from the Veteran'sAdministration and that meets Veteran's Administration and Americans withdisability act guidelines from adaptive housing or which has been acquired ormodified, using proceeds from the sale of any previous homestead, which wasacquired with the assistance of a special adaptive housing grant from theveteran's administration, the person or the person's surviving spouse is exemptfrom all taxation on the homestead. Provided, that in the town of Westerlywhere the amount of the above referenced exemption shall be forty-six thousandfive hundred dollars ($46,500).
(j) The town of Coventry may provide by ordinance a onethousand dollars ($1,000) exemption for any person who is an active member ofthe armed forces of the United States.
§ 44-3-4 Veterans' exemptions. – (a) The property of each person who served in the military or naval service ofthe United States in the war of the rebellion, the Spanish-American war, theinsurrection in the Philippines, the China-relief expedition, or World War I,and the property of each person who served in the military or naval service ofthe United States in World War II at any time during the period beginningDecember 7, 1941, and ending on December 31, 1946, and the property of eachperson who served in the military or naval services of the United States in theKorean conflict at any time during the period beginning June 27, 1950 andending January 31, 1955 or in the Vietnam conflict at any time during theperiod beginning February 28, 1961 and ending May 7, 1975 or who actuallyserved in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulfconflict, the Haitian conflict, the Somalian conflict, and the Bosnianconflict, at any time during the period beginning August 2, 1990 and ending May1, 1994, or in any conflict or undeclared war for which a campaign ribbon orexpeditionary medal was earned, and who was honorably discharged from theservice, or who was discharged under conditions other than dishonorable, orwho, if not discharged, served honorably, or the property of the unmarriedwidow or widower of that person, is exempted from taxation to the amount of onethousand dollars ($1,000), except in:
(i) Burrillville , where the exemption is four thousanddollars ($4,000);
(ii) Cumberland , where the town council may, by ordinance,provide for an exemption of a maximum of twenty-three thousand seven hundredseventy-two dollars ($23,772);
(iii) Cranston , where the exemption shall not exceed threethousand dollars ($3,000);
(iv) Jamestown , where the town council may, by ordinance,provide for an exemption not exceeding five thousand dollars ($5,000);
(v) Lincoln , where the exemption shall not exceed tenthousand dollars ($10,000); and where the town council may also provide for areal estate tax exemption not exceeding ten thousand dollars ($10,000) forthose honorably discharged active duty veterans who served in Operation DesertStorm.
(vi) Newport , where the exemption is four thousand dollars($4,000);
(vii) New Shoreham , where the town council may, byordinance, provide for an exemption of a maximum of thirty-six thousand fourhundred fifty dollars ($36,450);
(viii) North Kingstown , where the exemption is ten thousanddollars ($10,000);
(ix) North Providence , where the town council may, byordinance, provide for an exemption of a maximum of five thousand dollars($5,000);
(x) Smithfield , where the exemption is four thousand dollars($4,000);
(xi) Warren , where the exemption shall not exceed fivethousand five hundred dollars ($5,500) on motor vehicles, or nine thousand sixhundred dollars ($9,600) on real property.
(xii) Westerly , where the town council may, by ordinance,provide an exemption of the total value of the veterans' real and personalproperty to a maximum of forty thousand five hundred dollars ($40,500);
(xiii) Barrington , where the town council may, by ordinance,provide for an exemption of six thousand dollars ($6,000) for real property;
(xiv) Exeter , where the exemption is five thousand dollars($5,000); and
(xv) Glocester , where the exemption shall not exceed thirtythousand dollars ($30,000).
(xvi) West Warwick , where the exemption shall be equal toone hundred seventy dollars ($170).
(2) The exemption is applied to the property in themunicipality where the person resides and if there is not sufficient propertyto exhaust the exemption, the person may claim the balance in any other city ortown where the person may own property; provided, that the exemption is notallowed in favor of any person who is not a legal resident of the state, orunless the person entitled to the exemption has presented to the assessors, onor before the last day on which sworn statements may be filed with theassessors for the year for which exemption is claimed, evidence that he or sheis entitled, which evidence shall stand so long as his or her legal residenceremains unchanged; and, provided, further, that the exemption provided for inthis subdivision to the extent that it applies in any city or town shall beapplied in full to the total value of the person's real and tangible personalproperty located in the city or town; and, provided, that there is anadditional exemption from taxation in the amount of one thousand dollars($1,000), except in:
(i) Central Falls , where the city council may, by ordinance,provide for an exemption of a maximum of seven thousand five hundred dollars($7,500);
(ii) Cranston , where the exemption shall not exceed threethousand dollars ($3,000);
(iii) Cumberland , where the town council may, by ordinance,provide for an exemption of a maximum of twenty-two thousand five hundreddollars ($22,500);
(iv) Lincoln , where the exemption shall not exceed tenthousand dollars ($10,000);
(v) Newport , where the exemption is four thousand dollars($4,000);
(vi) New Shoreham , where the town council may, by ordinance,provide for an exemption of a maximum of thirty-six thousand four hundred fiftydollars ($36,450);
(vii) North Providence , where the town council may, byordinance, provide for an exemption of a maximum of five thousand dollars($5,000);
(viii) Smithfield , where the exemption is four thousanddollars ($4,000);
(ix) Warren , where the exemption shall not exceed eleventhousand dollars ($11,000); and
(x) Barrington , where the town council may, by ordinance,provide for an exemption of six thousand dollars ($6,000) for real property; ofthe property of every honorably discharged veteran of World War I or World WarII, Korean or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict,the Haitian conflict, the Somalian conflict and the Bosnian conflict at anytime during the period beginning August 2, 1990 and ending May 1, 1994, or inany conflict or undeclared war for which a campaign ribbon or expeditionarymedal was earned, who is determined by the Veterans Administration of theUnited States of America to be totally disabled through service connecteddisability and who presents to the assessors a certificate from the veteransadministration that the person is totally disabled, which certificate remainseffectual so long as the total disability continues.
(3) Provided, that:
(i) Burrillville may exempt real property of the totallydisabled persons in the amount of six thousand dollars ($6,000);
(ii) Cumberland town council may, by ordinance, provide foran exemption of a maximum of twenty-two thousand five hundred dollars ($22,500);
(iii) Little Compton may, by ordinance, exempt real propertyof each of the totally disabled persons in the amount of six thousand dollars($6,000);
(iv) Middletown may exempt the real property of each of thetotally disabled persons in the amount of five thousand dollars ($5,000);
(v) New Shoreham town council may, by ordinance, provide foran exemption of a maximum of thirty-six thousand four hundred fifty dollars($36,450);
(vi) North Providence town council may, by ordinance, providefor an exemption of a maximum of five thousand dollars ($5,000);
(vii) Tiverton town council may, by ordinance, exempt realproperty of each of the totally disabled persons in the amount of five thousanddollars ($5,000), subject to voters' approval at the financial town meeting;
(viii) West Warwick town council may exempt the real propertyof each of the totally disabled persons in an amount of two hundred dollars($200); and
(ix) Westerly town council may, by ordinance, provide for anexemption on the total value of real and personal property to a maximum offorty-six thousand five hundred dollars ($46,500).
(4) There is an additional exemption from taxation in thetown of:
Warren , where its town council may, by ordinance, providefor an exemption not exceeding eight thousand two hundred fifty dollars($8,250), of the property of every honorably discharged veteran of World War Ior World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulfconflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict,at any time during the period beginning August 2, 1990 and ending May 1, 1994,or in any conflict or undeclared war for which a campaign ribbon orexpeditionary medal was earned, who is determined by the Veterans'Administration of the United States of America to be partially disabled througha service connected disability and who presents to the assessors a certificatethat he is partially disabled, which certificate remains effectual so long asthe partial disability continues. Provided, however, that the Barrington towncouncil may exempt real property of each of the above named persons in theamount of three thousand dollars ($3,000); Warwick city council may, byordinance, exempt real property of each of the above named persons and to anyperson who served in any capacity in the military or naval service during theperiod of time of the Persian Gulf conflict, whether or not the person servedin the geographical location of the conflict, in the amount of two thousanddollars ($2,000).
(5) Lincoln . There is an additional exemption from taxationin the town of Lincoln for the property of each person who actually served inthe military or naval service of the United States in the Persian Gulf conflictand who was honorably discharged from the service, or who was discharged underconditions other than dishonorable, or who, if not discharged, servedhonorably, or of the unmarried widow or widower of that person. The exemptionshall be determined by the town council in an amount not to exceed ten thousanddollars ($10,000).
(b) In addition to the exemption provided in subsection (a)of this section, there is a ten-thousand dollar ($10,000) exemption from localtaxation on real property for any veteran and the unmarried widow or widower ofa deceased veteran of the military or naval service of the United States who isdetermined, under applicable federal law by the Veterans Administration of theUnited States, to be totally disabled through service connected disability andwho by reason of the disability has received assistance in acquiring "speciallyadopted housing" under laws administered by the veterans' administration;provided, that the real estate is occupied as his or her domicile, by theperson; and, provided, that if the property is designed for occupancy by morethan one family then only that value of so much of the house as is occupied bythe person as his or her domicile is exempted; and, provided, that satisfactoryevidence of receipt of the assistance is furnished to the assessors except in:
(1) Cranston , where the exemption shall not exceed thirtythousand dollars ($30,000);
(2) Cumberland , where the town council may provide for anexemption not to exceed seven thousand five hundred dollars ($7,500);
(3) Newport , where the exemption is ten thousand dollars($10,000) or ten percent (10%) of assessed valuation, whichever is greater;
(4) New Shoreham , where the town council may, by ordinance,provide for an exemption of a maximum of thirty-six thousand four hundred fiftydollars ($36,450);
(5) North Providence , where the town council may, byordinance, provide for an exemption not to exceed twelve thousand five hundreddollars ($12,500);
(6) Westerly , where the town council may, by ordinance,provide for an exemption of a maximum of forty thousand five hundred dollars($40,500); and
(7) Lincoln , where the town council may, by ordinance,provide for an exemption of a maximum of fifteen thousand dollars ($15,000).
(c) In addition to the previously provided exemptions, anyveteran of the military or naval service of the United States who isdetermined, under applicable federal law by the Veterans' Administration of theUnited States to be totally disabled through service connected disability may,by ordinance, passed in the city or town where the veteran's property isassessed receive a ten thousand dollar ($10,000) exemption from local taxationon his or her property whether real or personal and if the veteran owns realproperty may be exempt from taxation by any fire and/or lighting district;provided, that in the town of: North Kingstown , where the amount of theexemption shall be eleven thousand dollars ($11,000) commencing with theDecember 31, 2002 assessment, and for the town of Westerly where the amount ofthe exemption shall be thirty-nine thousand dollars ($39,000) commencing withthe December 31, 2005 assessment, and in the town of Cumberland, where theamount of the exemption shall not exceed forty-seven thousand five hundredforty-four dollars ($47,544).
(d) In determining whether or not a person is the widow orwidower of a veteran for the purposes of this section, the remarriage of thewidow or widower shall not bar the furnishing of the benefits of the section ifthe remarriage is void, has been terminated by death, or has been annulled ordissolved by a court of competent jurisdiction.
(e) In addition to the previously provided exemptions, theremay by ordinance passed in the city or town where the person's property isassessed be an additional fifteen thousand dollars ($15,000) exemption fromlocal taxation on real and personal property for any veteran of military ornaval service of the United States or the unmarried widow or widower of personwho has been or shall be classified as, or determined to be, a prisoner of warby the Veterans' Administration of the United States, except in:
Westerly , where the town council may, by ordinance,provide for an exemption of a maximum of sixty-eight thousand dollars ($68,000).
Cumberland , where the town council may by ordinance providefor an exemption of a maximum of forty-seven thousand five hundred forty-fourdollars ($47,544).
(f) Cities and towns granting exemptions under this sectionshall use the eligibility dates specified in this section.
(g) The several cities and towns not previously authorized toprovide an exemption for those veterans who actually served in the Persian Gulfconflict may provide that exemption in the amount authorized in this sectionfor veterans of other recognized conflicts.
(h) Bristol . The town council of Bristol may, by ordinance,provide for an exemption for any veteran and the unmarried widow or widower ofa deceased veteran of military or naval service of the United States who isdetermined, under applicable federal law by the Veterans' Administration of theUnited States to be partially disabled through service connected disability.
(i) In addition to the previously provided exemption, anyveteran who is discharged from the military or naval service of the UnitedStates under conditions other than dishonorable, or an officer who is honorablyseparated from military or naval service, who is determined, under applicablefederal law by the Veterans Administration of the United States to be totallyand permanently disabled through a service connected disability, who owns aspecially adapted homestead, which has been acquired or modified with theassistance of a special adaptive housing grant from the Veteran'sAdministration and that meets Veteran's Administration and Americans withdisability act guidelines from adaptive housing or which has been acquired ormodified, using proceeds from the sale of any previous homestead, which wasacquired with the assistance of a special adaptive housing grant from theveteran's administration, the person or the person's surviving spouse is exemptfrom all taxation on the homestead. Provided, that in the town of Westerlywhere the amount of the above referenced exemption shall be forty-six thousandfive hundred dollars ($46,500).
(j) The town of Coventry may provide by ordinance a onethousand dollars ($1,000) exemption for any person who is an active member ofthe armed forces of the United States.
