R.I. Gen. Laws § 44-3-13 — Persons over the age of 65 years — Exemption

(a) Bristol. The town of Bristol may exempt from taxation the real estate situated in the town
owned and occupied by any resident over the age of sixty-five (65) years, as of the
preceding December 31st; or, over the age of seventy (70) years, as of the preceding
December 31st; or, over the age of seventy-five (75) years, as of the preceding December
31st, and which exemption is in addition to any and all other exemptions from taxation
to which the resident may otherwise be entitled. The exemption shall be applied uniformly
and without regard to ability to pay. Only one exemption shall be granted to cotenants,
joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants
and tenants by the entirety are sixty-five (65) years of age or over as of the preceding
December 31st. The exemption applies to a life tenant who has the obligation for payment
of the tax on real estate. The town council of the town of Bristol shall, by ordinance,
establish the value of this exemption.
(b) Central Falls. The city of Central Falls may, by ordinance, exempt from taxation, real or personal
property located within the city of any person sixty-five (65) years or over, which
exemption shall be in an amount not exceeding seven thousand five hundred dollars
($7,500) of valuation and which exemption is in addition to any and all other exemptions
from taxation and tax credits to which the person may be entitled by this chapter
or any other provision of law.
(c) Cranston.
(1) The city council of the city of Cranston may, by ordinance, exempt from valuation
for taxation the real property situated in the city and owned and occupied by any
person over the age of sixty-five (65) years which exemption is in an amount not exceeding
nine thousand dollars ($9,000) and which exemption is in addition to any and all other
exemptions from taxation to which the person may be otherwise entitled. The exemption
shall be applied uniformly and without regard to ability to pay.
(2) The city council of the city of Cranston may, by ordinance, exempt from valuation
for taxation the property subject to the excise tax situated in the city and owned
by any person over the age of sixty-five (65) years, not owning real property, which
exemption is in an amount not exceeding three thousand dollars ($3,000) and which
exemption is in addition to any and all other exemptions from taxation to which the
person may be otherwise entitled. The exemption shall be applied uniformly and without
regard to ability to pay.
(d) East Greenwich. The town council of the town of East Greenwich may, by ordinance, and upon any terms
and conditions that it deems reasonable, exempt from taxation the real estate situated
in the town of East Greenwich owned and occupied by any resident of the age of sixty-five
(65) to seventy (70) years, as of the preceding December 31st up to an amount of twenty-six
thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75) years,
as of the preceding December 31st up to an amount of thirty-four thousand dollars
($34,000); or, of the age of seventy-five (75) to eighty (80) years, as of the preceding
December 31st up to an amount of forty-two thousand dollars ($42,000); or, of the
age of eighty (80) to eighty-five (85) years, as of the preceding December 31st up
to an amount of fifty thousand dollars ($50,000); or, of the age of eighty-five (85)
years or more, as of the preceding December 31st up to an amount of fifty-eight thousand
dollars ($58,000), and which exemption is in addition to any and all other exemptions
from taxation to which the resident may otherwise be entitled. The exemption shall
be applied uniformly and without regard to ability to pay. Only one exemption shall
be granted to cotenants, joint tenants, and tenants by the entirety, even though all
the cotenants, joint tenants, and tenants by the entirety are eligible for an exemption
pursuant to this subsection. The exemption applies to a life tenant who has the obligation
for payment of the tax on real estate.
(e) Lincoln. The town council of the town of Lincoln may, by ordinance, exempt from taxation the
real property, situated in said town, owned and occupied for a period of five (5)
years by any person over the age of sixty-five (65) years, which exemption shall be
in an amount not exceeding twenty-four thousand four hundred and forty dollars ($24,440)
of valuation, and which exemption shall be in addition to any and all other exemptions
from taxation to which said person may be otherwise entitled. Said exemption shall
be applied uniformly and without regard to ability to pay.
(f) North Providence. The town council of the town of North Providence may, by ordinance, exempt from valuation
for taxation the real property located within the town of any person sixty-five (65)
years or over, which exemption is in amount not exceeding ten thousand dollars ($10,000)
of valuation and which exemption shall be in addition to any and all other exemptions
from taxation and tax credits to which the person may be entitled by this chapter
or any other provision of law.
(g) Tiverton. The town council of the town of Tiverton may, by ordinance, exempt from taxation the
real property situated in the town owned and occupied by any person over the age of
sixty-five (65) years, and which exemption is in an amount not exceeding ten thousand
dollars ($10,000) of valuation, and which exemption is in addition to any and all
other exemptions from taxation to which the person may be otherwise entitled. The
exemption shall be applied uniformly and without regard to ability to pay. Only one
exemption shall be granted to cotenants, joint tenants, and tenants by the entirety,
even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five
(65) years of age or over. The exemption applies to a life tenant who has the obligation
for the payment of the tax on real property.
(h) Warren. The town council of the town of Warren may, by ordinance, exempt from taxation the
real property situated in the town owned and occupied by any person over the age of
sixty-five (65) years, and which exemption is in amount not exceeding thirty thousand
six hundred fifty-six dollars ($30,656) of valuation and which exemption is in addition
to any and all other exemptions from taxation to which the person may be otherwise
entitled. The exemption shall be applied uniformly and without regard to ability to
pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants
by the entirety, even though all of the cotenants, joint tenants, and tenants by the
entirety are sixty-five (65) years of age or over. The exemption applies to a life
tenant who has the obligation for the payment of the tax on the real property.
(i) Warwick. The finance director of the city of Warwick may, by ordinance, exempt from taxation
owner occupied residential real property or personal property located within the city
of any person sixty-five (65) years or over, which exemption is in an amount not exceeding
twelve thousand dollars ($12,000) of valuation and which exemption is in addition
to any and all other exemptions from taxation and tax credits to which the person
may be entitled by this chapter or any other provision of law.
(j) Westerly. The town council of the town of Westerly may, by ordinance, exempt from taxation a
real property situated in the town owned and occupied for a period of five (5) years
next prior to filing of an application for a tax exemption, by any person over the
age of sixty-five (65) years, and which exemption is in an amount and pursuant to
any income limitations that the council may prescribe in the ordinance from time to
time, and which exemption is in addition to any and all other exemptions from taxation
to which the person may be otherwise entitled. The exemption shall be applied uniformly
and without regard to ability to pay. Only one exemption shall be granted to cotenants,
joint tenants, and tenants by the entirety, even though all of the cotenants, joint
tenants, and tenants by the entirety are sixty-five (65) years of age or over. The
exemption applies to a life tenant who has the obligation for the payment of the tax
on real property.
(k) Charlestown. The town council of the town of Charlestown may, by ordinance, and upon any terms
and conditions that it deems reasonable, create a tax dollar credit reduction of taxation
against real estate situated in the town of Charlestown owned and occupied by any
resident of the age of sixty-five (65) years or over, and which credit is in an amount
and pursuant to any income limitations that the council may prescribe in the ordinance,
from time to time, and which credit is in addition to any and all other exemptions
from taxation to which the person may be otherwise entitled. The credit shall be applied
uniformly and without regard to ability to pay. Only one credit shall be granted to
cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants,
joint tenants, and tenants by the entirety are sixty-five (65) years of age or over.
The credit applies to a life tenant who has the obligation for the payment of the
tax on real property.
(l) Johnston.
(1) Notwithstanding any general law to the contrary, the town council of the town of Johnston
may, by ordinance, exempt from taxation the real property situated in the town of
Johnston owned and occupied by any person sixty-five (65) years of age or over. An
owner of an owner-occupied dwelling who has attained the age of at least sixty-five
(65) years and who is a resident of the town of Johnston, as provided in said ordinance,
shall be entitled to a tax credit in the amount of:
(i) Eight hundred dollars ($800) for fiscal year 2025;
(ii) Nine hundred dollars ($900) for fiscal year 2026; and
(iii) One thousand dollars ($1,000) for fiscal year 2027 and thereafter.
(2) There shall be only one such credit granted to co-tenants, joint tenants, or tenants
by the entirety, even though all such co-tenants, joint tenants, or tenants by the
entirety are sixty-five (65) years of age or over and own and occupy the same residential
property located in the town of Johnston.
(3) The credit shall be in addition to any and all other exemptions from taxation to which
the person may be otherwise entitled; provided, however, the total amount of all credits
and exemptions shall not exceed the amount of the eligible resident owner’s total
residential property tax bill in that fiscal year.