§ 34.30 REAL PROPERTY EXEMPTIONS.
   (A)   Real property owned by any veteran or by the unmarried widow of any veteran shall be exempt from taxation an amount not to exceed $36,250 of valuation.
   (B)   Real property owned by any totally disabled veteran shall be exempt from taxation an amount not to exceed $72,490 of valuation. Any person who qualifies for this exemption will not be entitled to claim the exemption under § 34.30(A) or § 34.30(C).
   (C)   Real property of those disabled veterans, in “specially adopted housing,” and their unmarried widows, who qualify pursuant to R.I. Gen. Laws § 44-3-4 shall be exempt an amount not to exceed $145,480 of valuation. Any person who qualifies for this exemption will not be entitled to claim the exemption under § 34.30(A) or § 34.30(B).
   (D)   Real property of every person whose son or daughter was a veteran who lost his or her life as a casualty of any such wars, shall be exempted from taxation an amount not to exceed $55,820 of valuation.
   (E)   Real property owned by any veteran of military or naval service of the U.S.A. who has been or who shall be classified as, or determined to be a prisoner-of-war by the Veteran’s Administration of the United States, shall be exempted from taxation an amount not to exceed $39,400 of valuation.
   (F)   Unless the context clearly indicates to the contrary, the term “veteran” as used in this section shall mean and include all those persons entitled to veterans’ exemptions pursuant to R.I. Gen. Laws §§ 44-3-4 and 44-3-4.2.
(‘73 Code, § 24B-1) (Ord. passed 6-26-80; Am. Ord. passed 10-15-90; Am. Ord. passed 4-17-06; Am. Ord. 2012-9, passed 8-6-12; Am. Ord. 2015-8, passed 9-8-15; Am. Ord. 2021-09, passed 7-19-21; Am. Ord. 2022-3, passed 1-3-22)