ARTICLE 35. - BLIND PERSON'S EXEMPTION FROM LOCAL PROPERTY TAXES

Sec. 1. - Taxation amendment.#

Section 44-3-12 of the General Laws [G.L. 1956, § 44-3-12] in Chapter 44-3 entitled "Property Subject to Taxation" is hereby amended to read as follows: 44-3-12. Blind person's exemption.

(a)

The property of each person who has permanent impairment of both eyes of the following status: Central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance no greater than twenty (20) degrees in the better eye, shall be exempted from taxation to the amount of six thousand dollars ($6,000[.00]), which exemption shall apply to such property in the municipality where such person resides; and if there is not sufficient property to exhaust such exemption, such person may proclaim the balance in any city or town where he or she may own property; provided, further, that the city or town council of any city or town may by ordinance increase the exemption within the city or town to an amount not to exceed eighteen thousand dollars ($18,000[.00]); and, further provided, however, that such exemption shall not be allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to such exemption shall have 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 an exemption is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged; and provided, further, that the exemption herein provided for, to the extent that it shall apply to any city or town, shall be applied in full to the total value of such person's real and tangible personal property located in such city or town and shall be applied to intangible personal property only to the extent that there is not sufficient real property or tangible personal property to exhaust such exemption. Such exemption shall be in addition to any other exemption provided by law except as provided in Section 44-3-25 [G.L. 1956, § 44-3-25].

(b)

In each city or town that has not increased the exemption provided by Subsection[Section] 44-3-12(a) [G.L. 1956, § 44-3-12(a)] above the minimum of six thousand dollars ($6,000), such exemption shall increase automatically each year by the same percentage as the percentage increase in the total amount of taxes levied by such city or town. Such automatic increase shall not apply to cities or towns that have increased the exemption provided by Subsection 44-3-12(a) [G.L. 1956, § 44-3-12(a)] above the minimum of six thousand [dollars] ($6,000[.00]); provided, however, that if the application of such automatic increase to an exemption of six thousand dollars ($6,000.00) on a continuous basis from the effective date of this subsection to any subsequent assessment date would result in a higher exemption than the exemption enacted by the city or town council, then the amount provided by the automatic increase shall apply.

(Laws 1987, ch. 44-3, § 1)

Sec. 2. - Explanation.#

This act would provide an automatic inflation increase in the blind person's property tax exemption.

(Laws 1987, ch. 44-3, § 1)

Sec. 3. - Effective date.#

The act would take effect with respect to taxes levied on valuations assessed as of December 31, 1987.

(Laws 1987, ch. 44-3, § 1)