R.I. Gen. Laws § 44-3-15.2 — Bristol — Persons who are totally disabled

(a) Notwithstanding the provisions of § 44-3-15, the town council of Bristol may, by ordinance, exempt from taxation the real property
in the town, owned and occupied by any resident who is one hundred percent (100%)
disabled and unable to work as of the date of assessment. The applicant must be determined
by the Social Security Administration or Veteran’s Administration to be totally disabled;
the applicant must be under the age of sixty-five (65) years as of the date of assessment;
and the applicant must have a gross household income of less than eighteen thousand
dollars ($18,000) per year. The “income” guidelines shall pertain to income of every
nature and description and shall be deemed to include the aggregate gross income of
the applicant and all other persons, over the age of twenty-one (21) years, residing
with him or her. The exemption applies only to single-family dwellings in which the
person who is disabled resides. The exemption shall not be allowed unless the person
entitled to it shall have presented to the assessor, on or before the last day on
which sworn statements may be filed with the assessor for the year for which the exemption
is claimed, due evidence that he or she is entitled, which evidence must be resubmitted
annually for each year which the applicant desires the exemption to continue.
(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled
is no longer entitled to the exemption provided for in this section. The exemption
provided for in this section shall be in addition to any other exemption provided
by law, excepting the veteran’s one hundred percent (100%) disabled exemption provided
for in § 44-3-4(c).