R.I. Gen. Laws § 44-3-4 — Veterans’ exemptions

(a)(1) The property of each person who served in the military, national guard, or naval service
of the United States in the war of the rebellion, the Spanish-American war, the insurrection
in the Philippines, the China-relief expedition, or World War I, and the property
of each person who served in the military, national guard, or naval service of the
United States in World War II at any time during the period beginning December 7,
1941, and ending on December 31, 1946, and members who served in uniform during the
Cold War between 1947 through 1991, including those members who did not serve in a
declared war or conflict and the property of each person who served in the military,
national guard, or naval services of the United States in the Korean conflict at any
time during the period beginning June 27, 1950, and ending January 31, 1955, or in
the Vietnam conflict at any time during the period beginning February 28, 1961, and
ending May 7, 1975, or who actually served in the Grenada or Lebanon conflicts of
1983-1984, or the Persian Gulf conflict, 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 and who was honorably
discharged from the service, or who was discharged under conditions other than dishonorable,
or who, if not discharged, served honorably, or the property of the unmarried widow
or widower of that person, is exempted from taxation to the amount of one thousand
dollars ($1,000), except in:
(i) Burrillville , where the exemption is four thousand dollars ($4,000);
(ii) Cumberland , where the town council may, by ordinance, provide for an exemption of a maximum
of twenty-three thousand seven hundred seventy-two dollars ($23,772);
(iii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);
(iv) Jamestown , where the town council may, by ordinance, provide for a tax credit or exemption
to any veteran of the United States armed services regardless of their qualified service
dates, who was honorably discharged or who was discharged under conditions other than
dishonorable;
(v) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000); and where the
town council may also provide for a real estate tax exemption not exceeding ten thousand
dollars ($10,000) for those honorably discharged active duty veterans who served in
Operation Desert Storm;
(vi) Newport , where the exemption is four thousand dollars ($4,000);
(vii) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum
of thirty-six thousand four hundred fifty dollars ($36,450);
(viii) North Kingstown , the exemption is a two hundred dollar ($200) tax credit or the equivalent assessment
dollars;
(ix) North Providence , where the town council may, by ordinance, provide for an exemption of a maximum
of five thousand dollars ($5,000);
(x) [As amended by P.L. 2015, ch. 168, § 1] . Smithfield , where the exemption is ten thousand dollars ($10,000);
(x) [As amended by P.L. 2015, ch. 179, § 1] . Smithfield , where the exemption is four thousand dollars ($4,000). Provided, effective July
1, 2016, the Smithfield town council may, by ordinance, provide for an exemption of
a maximum of ten thousand dollars ($10,000);
(xi) Warren , where the exemption shall not exceed five thousand five hundred dollars ($5,500)
on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real
property;
(xii) Westerly , where the town council may, by ordinance, provide an exemption of the total value
of the veterans’ real and personal property 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);
(xv) Glocester , where the exemption shall not exceed thirty thousand dollars ($30,000);
(xvi) West Warwick , where the city council may, by ordinance, provide for an exemption of up to thirty
thousand dollars ($30,000);
(xvii) Warwick , where the city council may, by ordinance, provide for an exemption of a maximum
of four thousand dollars ($4,000);
(xviii) [As added by P.L. 2016, ch. 238, § 1]. Charlestown , where the town council may, by ordinance, provide for an additional exemption to
any veteran of the United States armed services, regardless of the veteran’s qualified
service dates, who was honorably discharged, or to the unmarried widow or widower
of that person who is not currently receiving this statutory exemption;
(xix) [As added by P.L. 2016, ch. 268, § 1]. Charlestown , where the town council may, by ordinance, provide for an additional tax credit to
any veteran of the United States armed services, regardless of the veteran’s qualified
service dates, who was honorably discharged, or to the unmarried widow or widower
of that person who is not currently receiving this statutory exemption;
(xx) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum
of twenty thousand dollars ($20,000) from the assessed value of real property, or
twelve thousand dollars ($12,000) from the assessed value of a motor vehicle;
(xxi) Tiverton , where the town council may provide, by ordinance as may be amended from time to
time, a tax credit of two hundred dollars ($200) or greater; and
(xxii) North Smithfield , where the town council may provide, by ordinance, as may be amended from time to
time, a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater
to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit
reduction of two hundred dollars ($200) or greater to the unmarried widow or widower
of any veteran as defined in subsection (a)(1) of this section.
(2) The exemption is applied to the property in the municipality where the person resides,
and if there is not sufficient property to exhaust the exemption, the person may claim
the balance in any other city or town where the person may own property; provided,
that the exemption is not allowed in favor of any person who is not a legal resident
of the state, or unless the person entitled to the exemption has presented to the
assessors, on or before the last day on which sworn statements may be filed with the
assessors for the year for which exemption is claimed, evidence that the person is
entitled, which evidence shall stand so long as the person’s legal residence remains
unchanged; provided, however, that in the town of South Kingstown , the person entitled to the exemption shall present to the assessors, at least five
(5) days prior to the certification of the tax roll, evidence that he or she is entitled
to the exemption; and, provided, further, that the exemption provided for in this
subdivision to the extent that it applies in any city or town, shall be applied in
full to the total value of the person’s real and tangible personal property located
in the city or town; and, provided, that there is an additional 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 three thousand dollars ($3,000);
(iii) Cumberland , where the town council may, by ordinance, provide for an exemption of a maximum
of twenty-two thousand five hundred dollars ($22,500);
(iv) Lincoln , where the exemption shall not exceed ten thousand 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 fifty dollars ($36,450);
(vii) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum
of five thousand dollars ($5,000);
(viii) Smithfield , where the exemption is four thousand dollars ($4,000);
(ix) Warren , where the exemption shall not exceed eleven thousand dollars ($11,000);
(x) Barrington , where the town council may, by ordinance, provide for an exemption of six thousand
dollars ($6,000) for real property; of the property of every honorably discharged
veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts,
the Persian Gulf conflict, 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 who is determined by the Veterans Administration
of the United States of America to be totally disabled through service-connected disability
and who presents to the assessors a certificate from the veterans administration that
the person is totally disabled, which certificate remains effectual so long as the
total disability continues;
(xi) Charlestown , where the town council may, by ordinance, create a tax dollar credit reduction to
replace the tax assessment exemption, as so stated in all sections herein; and
(xii) Jamestown , where the town council may, by ordinance, provide for an exemption to any veteran
of the United States armed services regardless of their qualified service dates, who
was honorably discharged or who was discharged under conditions other than dishonorable,
or to the unmarried widow or widower of that person who is not currently receiving
this statutory exemption.
(3) Provided, that:
(i) Burrillville may exempt real property of the totally disabled persons in the amount of six thousand
dollars ($6,000);
(ii) Cumberland town council may, by ordinance, provide for an exemption of a maximum of twenty-two
thousand five hundred dollars ($22,500);
(iii) Little Compton may, by ordinance, exempt real property of 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 the totally disabled persons in the amount
of five thousand dollars ($5,000);
(v) New Shoreham town council may, by ordinance, provide for an exemption of a maximum of thirty-six
thousand four hundred fifty dollars ($36,450);
(vi) North Providence town council may, by ordinance, provide for an exemption of a maximum of five thousand
dollars ($5,000);
(vii) The Tiverton town council may, by ordinance which may be amended from time to time, provide for
a four-hundred-dollar ($400) tax credit or greater on the real property of each of
the totally disabled persons;
(viii) West Warwick town council may exempt the real property of each of the totally disabled persons
in an amount of two hundred dollars ($200);
(ix) Westerly town council may, by ordinance, provide for an exemption on the total value of real
and personal property to a maximum of forty-six thousand five hundred dollars ($46,500);
and
(x) Jamestown , where the town council may, by ordinance, provide for an additional tax credit or
exemption on real and personal property to any veteran of the United States armed
services regardless of their qualified service dates, who is considered one hundred
percent (100%) totally disabled through a service connected disability and who was
honorably discharged or who was discharged under conditions other than dishonorable,
or to the unmarried widow or widower of that person who is not currently receiving
this statutory exemption.
(4) There is an additional exemption from taxation in the town of:
Warren , where its town council may, by ordinance, provide for an exemption not exceeding
eight thousand two hundred fifty dollars ($8,250), of the property of every honorably
discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon
conflicts, the Persian Gulf conflict, 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 who is determined by
the Veterans’ Administration of the United States of America to be partially disabled
through a service-connected disability and who presents to the assessors a certificate
that they are partially disabled, which certificate remains effectual so long as the
partial disability continues. Provided, however, that the Barrington town council may exempt real property of each of the above named persons in the amount
of three thousand dollars ($3,000); Warwick city council may, by ordinance, exempt real property of each of the above-named persons
and to any person who served in any capacity in the military or naval service during
the period of time of the Persian Gulf conflict, whether or not the person served
in the geographical location of the conflict, in the amount of four thousand dollars
($4,000).
(5) Lincoln . There is an additional exemption from taxation in the town of Lincoln for the property
of each person who actually served in the military or naval service of the United
States in the Persian Gulf conflict and who was honorably discharged from the service,
or who was discharged under conditions other than dishonorable, or who, if not discharged,
served honorably, or of the unmarried widow or widower of that person. The exemption
shall be determined by the town council in an amount not to exceed ten thousand dollars
($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 local taxation on real property for
any veteran and the unmarried widow or widower of a deceased veteran of the military
or naval service of the United States who is determined, under applicable federal
law by the Veterans Administration of the United States, to be totally disabled through
service-connected disability and who, by reason of the disability, has received assistance
in acquiring “specially adapted housing” under laws administered by the veterans’
administration; provided, that the real estate is occupied as his or her domicile
by the person; and, provided, that if the property is designed for occupancy by more
than one family, then only that value of so much of the house as is occupied by the
person as his or her domicile is exempted; and, provided, that satisfactory evidence
of receipt of the assistance is furnished to the assessors except in:
(1) Cranston , where the exemption shall not exceed thirty thousand dollars ($30,000);
(2) Cumberland , where the town council may provide for an exemption 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 fifty dollars ($36,450);
(5) North Providence , where the town council may, by ordinance, provide for an exemption not to exceed
twelve thousand five hundred dollars ($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);
(7) Lincoln , where the town council may, by ordinance, provide for an exemption of a maximum
of fifteen thousand dollars ($15,000);
(8) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum
of fifty thousand dollars ($50,000);
(9) Tiverton , where the town council may, by ordinance, provide for a tax credit of two hundred
dollars ($200) or greater, as may be amended from time to time;
(10) Jamestown , where the town council may, by ordinance, provide for a tax credit; and
(11) North Smithfield , where the town council may, by ordinance, as may be amended from time to time, provide
for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.
(c) In addition to the previously provided exemptions, any veteran of the military or
naval service of the United States who is determined, under applicable federal law
by the Veterans’ Administration of the United States to be totally disabled through
service-connected disability may, by ordinance, passed in the city or town where the
veteran’s property is assessed, receive a ten thousand dollar ($10,000) exemption
from local taxation on his or her property whether real or personal and if the veteran
owns real property may be exempt from taxation by any fire and/or lighting district;
provided, that in the town of: North Kingstown , where the amount of the exemption shall be eleven thousand dollars ($11,000) commencing
with the December 31, 2002, assessment; and for the town of Westerly , where the amount of the exemption shall be thirty-nine thousand dollars ($39,000)
commencing with the December 31, 2005, assessment; and in the town of Cumberland , where the amount of the exemption shall not exceed forty-seven thousand five hundred
forty-four dollars ($47,544); and the town of Narragansett , where the amount of the exemption shall not exceed twenty thousand dollars ($20,000)
from the assessed value of real property or twelve thousand dollars ($12,000) from
the assessed value of a motor vehicle; and in the city of Cranston , commencing with the December 31, 2016, assessment, where the exemption will not
exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried
widow or widower of such veteran, and in the town of Tiverton , where, by ordinance, a tax credit of two hundred dollars ($200) or greater shall
be applied to the qualified veteran’s property assessment tax bill.
(d) In determining whether or not a person is the widow or widower of a veteran for the
purposes of this section, the remarriage of the widow or widower shall not bar the
furnishing of the benefits of the section if the remarriage is void, has been terminated
by death, or has been annulled or dissolved by a court of competent jurisdiction.
(e) In addition to the previously provided exemptions, there may by ordinance passed in
the city or town where the person’s property is assessed, be an additional fifteen
thousand dollars ($15,000) exemption from local taxation on real and personal property
for any veteran of military or naval service of the United States or the unmarried
widow or widower of person who has been or shall be classified as, or determined to
be, a prisoner of war by the Veterans’ Administration of the United States, except
in:
(1) Westerly , where the town council may, by ordinance, provide for an exemption of a maximum
of sixty-eight thousand dollars ($68,000);
(2) Cumberland , where the town council may by ordinance provide for an exemption of a maximum of
forty-seven thousand five hundred forty-four dollars ($47,544);
(3) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum
of forty thousand dollars ($40,000);
(4) Tiverton , where the town council may, by ordinance, provide for a tax credit of six hundred
dollars ($600) or greater;
(5) Jamestown , where the town council may, by ordinance, provide for an exemption greater than
fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent
relief or benefit; and
(6) North Smithfield , where the town council may, by ordinance, as may be amended from time to time, provide
for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.
(f) Cities and towns granting exemptions under this section shall use the eligibility
dates specified in this section.
(g) The several cities and towns not previously authorized to provide an exemption for
those veterans who actually served in the Persian Gulf conflict may provide that exemption
in the amount authorized in this section for veterans of other recognized conflicts.
(h) Bristol , where the town council of Bristol may, by ordinance, provide for an exemption for
any veteran and the unmarried widow or widower of a deceased veteran of military or
naval service of the United States who is determined, under applicable federal law
by the Veterans’ Administration of the United States to be partially disabled through
service-connected disability.
(i) In addition to the previously provided exemption, any veteran who is discharged from
the military or naval service of the United States under conditions other than dishonorable,
or an officer who is honorably separated from military or naval service, who is determined,
under applicable federal law by the Veterans Administration of the United States to
be totally and permanently disabled through a service-connected disability, who owns
a specially adapted homestead that has been acquired or modified with the assistance
of a special adaptive housing grant from the Veteran’s Administration and that meets
Veteran’s Administration and Americans with disability act guidelines from adaptive
housing or that has been acquired or modified using proceeds from the sale of any
previous homestead that was acquired with the assistance of a special adaptive housing
grant from the veteran’s administration, the person or the person’s surviving spouse
is exempt from all taxation on the homestead. Provided, that in the town of Westerly where the amount of the above referenced exemption shall be forty-six thousand five
hundred dollars ($46,500).
(j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) exemption for any person
who is an active member of the armed forces of the United States.
(k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants to all disabled
veterans with a one hundred percent (100%) service-connected disability, a tax credit
in an amount to be determined from time to time by the town council.
( l ) Any exemption granted by a municipality pursuant to the provisions of this section,
in addition to other property exempt pursuant to the provisions of subsection (a)
of this section, shall include any life estate in property held by the qualified veteran.