State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-34 > 44-34-13SECTION 44-34-13
§ 44-34-13 Tax exemption on vehiclesadapted for persons who are disabled. – (a) The city or town councils of the various cities and towns may, byordinance, exempt from taxation up to fifty percent (50%) of the value of anymotor vehicle that is necessary to transport a family member with a disabilityor where the vehicle has been specially adapted to meet the specific needs ofthe person with a disability. This exemption shall apply to not more than onemotor vehicle owned and registered for personal, noncommercial use. After theassessors have allowed an exemption under this section, no further evidence ofthe existence of the facts required by this section shall be required in anysubsequent year in the city or town in which the exemption has been allowed.
(b) For the purpose of this section:
(1) "Special adaptations" includes, but is not limited to:wheelchair lifts; wheelchair carriers; wheelchair ramps; wheelchairsecurements; hand controls; steering devices; extensions, relocations, andcrossovers of operator controls; power assisted controls; raised tops ordropped floors; raised entry doors; or alternative signaling devices toauditory signals.
(2) "Specially adapted motor vehicle" means a motor vehiclewith special adaptations; provided, that the cost of the special adaptationsmeets or exceeds seven percent (7%) of the value of the motor vehicle;provided, further, that the town of Johnston may, by ordinance, provide for anexemption when the cost of special adaptations is not less than two percent(2%).
