Rhode Island General Laws Title 44. Taxation § 44-3-12. Visually impaired persons--Exemption

Cumberland.  Which exemption shall be up to forty-seven thousand five hundred forty-four dollars ($47,544);  and

Westerly.  Which may provide, by ordinance, an exemption on the total value of real and personal property not to exceed twenty-nine thousand dollars ($29,000).  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 twenty-two thousand five hundred dollars ($22,500).  The 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 the 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 exemption is claimed, due evidence that the person is so entitled, which evidence shall stand so long as their legal residence remains unchanged.  The exemption provided for in this section, to the extent that it shall apply to 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 shall be applied to intangible personal property only to the extent that there is not sufficient real property or tangible personal property to exhaust the exemption.  This exemption shall be in addition to any other exemption provided by law except as provided in § 44-3-25.

West Warwick.  Which exemption shall be equal to three hundred thirty-five dollars ($335).

Barrington.  The town of Barrington may, by ordinance, provide a tax dollar credit reduction for such legally blind person.