WeVote
Log In

Bill

Bill

SB 3293

AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

2026 Regular Session Introduced by Pete Appollonio and 9 co-sponsors

The bill shifts several local veteran and disability tax exemptions to credits, expands eligibility, and allows municipalities to tailor exemptions/credits through ordinances.

06/26/2026 Effective without Governor's signature
0
WeVote Research Nonpartisan
Bill Summary · SB 3293

Overview

  • Bill: SB 3293
  • Session: 2026
  • Jurisdiction: Rhode Island
  • Title: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
  • Introduced: May 15, 2026
  • Referred to: Senate Housing & Municipal Government
  • Key change: Converts several veteran and disability-related property tax exemptions from exemption provisions to credit provisions in Cranston; expands and reorganizes numerous exemption/credit options across multiple municipalities; clarifies eligibility and administration details; adds new or modified credits/exemptions for specific groups.

Primary purpose and intent

  • To modify the framework of property tax relief for veterans, disabled individuals, seniors, visually impaired residents, and others by shifting certain local exemptions to credits, expanding or tailoring exemptions/credits in various Rhode Island cities and towns.
  • Specifically, the act redefines Cranston’s Cranston-specific provisions (44-3-22) to move from exemptions to credits for certain disabled recipients.
  • To broaden eligibility and timing rules for exemptions/credits across several municipalities, with many provisions allowing local legislative bodies to customize amounts via ordinances.

Key provisions and changes

  • Veterans exemptions (44-3-4) and related sections:

    • Maintains broad veteran exemptions for service members across numerous conflicts, with specified baseline amounts (e.g., $1,000 general exemption; higher exemptions or credits in several towns).
    • Creates extensive municipal-specific variations (e.g., Burrillville, Cumberland, Cranston, Jamestown, Lincoln, Newport, New Shoreham, North Kingstown, North Providence, Smithfield, Warren, Westerly, Barrington, Charlestown, Narragansett, Tiverton, North Smithfield) including:
    • Exemption amounts (some real property, some personal property, some combined values).
    • Optional credits (e.g., tax credits, rather than straight exemptions) and adjustments tied to revaluation or CPI.
    • Special provisions for 100% disabled veterans, partially disabled veterans, and eligible widows/widowers.
    • Additional exemptions for active-duty service members in certain towns.
    • Several towns may offer “additional exemptions” or credits beyond the baseline, sometimes indexed or adjusted periodically.
    • Certain towns (e.g., Cranston, Cumberland, Newport, New Shoreham, Lincoln, Narragansett, Tiverton, Jamestown, North Smithfield) have explicit caps or formulas for combined exemptions/credits.

  • Visually impaired exemption (44-3-12):

    • Keeps a baseline exemption (generally $6,000) with town-specific adjustments.
    • Some towns may set higher limits (e.g., Barrington, Westerly, West Warwick) or automatic annual increases aligned with tax levy growth, subject to local ordinance.
    • Cranston allows a special Cranston-specific credit (up to $1,097.01 annually) for legally blind individuals, with CPI-based adjustments.

  • Seniors 65+ exemptions (44-3-13):

    • Creates or preserves age-based exemptions across multiple towns, often with significant local variation (e.g., Bristol, Central Falls, Cranston, East Greenwich, Lincoln, North Providence, Tiverton, Warren, Warwick, Westerly, Charlestown, Johnston).
    • In Cranston, a two-part regime is introduced: exemptions for real property and for eligible excise-tax property, with details on annual CPI adjustments and per-household limits.
    • Some towns specify that exemptions are in addition to other exemptions and that cotenants/joint tenants may share or limit exemptions.

  • General administrative notes:

    • The bill indicates these municipalities may implement or adjust credits/exemptions by ordinance.
    • It includes provisions ensuring eligibility evidence is provided to assessors and that exemptions apply to the city/town where the person resides, with allowances for residency and portability if exemptions cannot be fully exhausted locally.

Who would be affected

  • Veterans and their widows/widowers who meet eligibility criteria.
  • Totally disabled or partially disabled individuals and those who rely on specially adapted housing benefits.
  • Senior residents (65+ and older) receiving age-based exemptions in various towns.
  • Legally blind residents and their eligible dependents.
  • Municipalities (cities/towns) that adopt changes via local ordinances; residents in Cranston would be particularly affected due to Cranston-specific credit/exemption adjustments.

Procedural and timeline aspects

  • Effective date: The act would take effect upon passage.
  • Administration: Local assessors would verify eligibility; municipalities would implement ordinance-based changes for credits/exemptions.
  • Ongoing adjustments: Several exemptions/credits adjust periodically (e.g., every three years after revaluations; CPI-based adjustments).

Note: The act explicitly redefines Cranston’s program (44-3-22) from exemptions to credits for certain disabled individuals, affecting Cranston’s real estate and excise tax treatment.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.