S 2693Property

Taxation - Property Subject to Taxation

Allows Johnston to grant property tax exemptions to veterans, the disabled, blind persons, and certain senior citizens.

Held for study

Population
Affected

Introduced Feb 27, 2026Committee Senate Housing & Municipal Government

Plain-English Summary

This bill authorizes the Town of Johnston to grant property tax exemptions to specific groups of residents. The town council can pass an ordinance or resolution to exempt a certain dollar amount of real or personal property from taxation for qualified individuals. Eligible groups include war veterans, unmarried spouses of veterans, totally disabled veterans or civilians, blind persons, Gold Star parents, former prisoners of war, seniors over 65, and those aged 62-64 receiving Social Security. The town council may also require verification to prove eligibility for these exemptions.

For younger readers

This new rule allows the town of Johnston to help certain people pay less money in taxes for their homes or property. The town leaders can decide to lower the tax bill for people who served in the military, people who are disabled and cannot work, people who are blind, and older people. The town leaders are also allowed to check and make sure that the people asking for this help actually meet the requirements.

Who & Where It Applies

Impacted groups

VeteransJohnston residentsElderlyDisabled personsGold Star parents

Impacted communities

Johnston

Constitutional & Fiscal Check

None Likely

Estimated cost

Amount unknown

Estimated revenue

None

Bill Analysis

Both viewpoints

For Progressives

Provides direct financial relief to vulnerable populations, including the elderly and disabled, helping to ensure housing stability for those on fixed incomes.
Strengthens the social safety net by acknowledging the needs of veterans and Gold Star parents, honoring the community's obligation to care for those who served.
Empowers local government to address specific economic hardships within their community, allowing for targeted assistance to those most in need of tax relief.
Reduces the available municipal tax base, which could decrease funding for essential public services like schools, infrastructure, and social programs.
Shifts the local tax burden onto other residents, including renters and low-income working families who do not fit into the specific exempted categories.
Relies on categorical exemptions rather than comprehensive systemic tax reform, potentially creating inequities where struggling individuals outside these specific groups receive no aid.

For Conservatives

Reduces the tax burden on property owners, allowing individuals to keep more of their own money and protecting private property rights.
Demonstrates strong support for traditional values by providing specific benefits to veterans and Gold Star families who have sacrificed for the nation.
Promotes local control by authorizing the Johnston town council to make fiscal decisions best suited for their specific community rather than imposing a state mandate.
Creates a system where the government picks winners and losers, forcing other taxpayers to subsidize the property taxes of specific groups.
Erodes the tax base, which will likely necessitate tax increases on businesses and other homeowners to maintain current town revenue levels.
Expands government bureaucracy by requiring town officials to manage and verify a complex system of exemptions and qualifications.

Votes

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Full Bill Text

Changes to existing Rhode Island law · 26 additions

SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is hereby amended by adding thereto the following section: 44-3-70. Johnston -- Certain tax exemptions.

(a) The town council of the town of Johnston is hereby authorized, by ordinance or resolution, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined in §§ 44-3-4 and 44-3-5, who are residents of the town of Johnston and are:

(1) Veterans of war;

(2) Unmarried spouses of veterans of war;

(3) Veterans or the unmarried widow or widower of veterans who are one hundred percent (100%) disabled through a service-connected disability;

(4) Persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability payments from sources other than the social security administration (such as employees of the railroad, federal civil service, postal service, and the Johnston police and fire departments or any person receiving federal disability retirement);

(5) Persons who are blind as provided in § 44-3-12;

(6) Gold star parents as provided in § 44-3-5;

(7) Veterans who were prisoners of war;

(8) Any person sixty-five (65) years of age, or over;

(9) Any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security benefits;

(10) Using the exemption for specially adapted housing for veterans with paraplegia as defined in § 44-3-4.

(b) The town council of the town of Johnston may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.

SECTION 2. This act shall take effect upon passage.