Pursuant to the Rhode Island Public Laws of 1972, Chapter
12, as amended by the Rhode Island Public Laws of 1992, Chapter 41, there is hereby enacted an ordinance for the stabilization of taxes for the elderly, as hereinbelow set forth.
Every person who is a citizen and legal resident of the Town
of West Greenwich, of the age of 65 years or more, and residing in
the Town of West Greenwich for seven years or more in the same dwelling
house owned by him or her, or in a dwelling house of equal or less
value, which is a constituent part of his or her real property, on
a proper claim being made therefor, shall be entitled to the stabilization
of his or her tax assessment on such real property at the then-existing
rate and valuation. An exception to the seven-year residency requirement
in the same dwelling shall be made for any person who moved to a second
dwelling of equal or less value during said seven-year period. Those
persons who would otherwise qualify but have been forced to relocate
their residence within the Town of West Greenwich due to the acquisition
of their residence by the state for reservoir purposes during said
seven-year period shall also be entitled to the benefits of this article.
The restriction stabilizing the tax rate and valuation on the
property of elderly persons contained in this article shall not apply
to the portion of the tax, if any, assessed by the Town for the purpose
of paying the indebtedness of the Town and the interest thereon, and
for appropriation to any sinking fund of the Town, which portion of
the tax shall be paid in full.
The stabilization of tax assessment shall be subject to the
following definitions and conditions:
A. When the
qualified resident resides in a single-family or two-family dwelling,
the stabilized tax assessment shall apply only to the owner-occupied,
single-family dwelling and to the homesite lot on which the dwelling
is situated, along with any outbuildings on the homesite used with
the dwelling which are not additional dwellings.
(1) When
the qualified resident resides in a two-family dwelling or an elderly
and/or handicapped family apartment, the stabilized tax assessment
shall apply only to the value of the owner-occupied dwelling or apartment
and not to the value of the dwelling to which it is attached or the
homesite lot on which it is located.
(2) The
homesite lot shall be a single parcel of land that is shown on the
Tax Assessor plat map with a single plat and lot number (except that
a vacant lot of less than two acres, which is contiguous to the homesite
lot, may be joined to the homesite lot and shall qualify for stabilized
tax assessment, provided the lots so joined are therefore shown on
the Tax Assessor plat map as a single homesite lot). A land parcel
of two or more acres with an assigned plat and/or lot number different
from the homesite plat and lot number, whether contiguous or noncontiguous
to the homesite lot, shall not have stabilized tax assessment.
B. The term
"legal resident," as used in this article, shall mean a person who
is eligible to become a qualified elector in the Town of West Greenwich,
and who resides and has resided in the Town of West Greenwich in the
same dwelling, owned by him or her, for the preceding seven or more
years, that being the dwelling identified on the application for stabilized
taxes. No person who is not a legal resident of the Town shall be
entitled to stabilized taxes.
C. The stabilized tax assessment as provided in this article shall apply
to jointly owned property if any of the joint tenants meets the applicant
qualifications. The stabilized tax assessment benefit shall be in
addition to any exemptions to which any of these tenants may be entitled.
(1) In
the case of property held jointly by husband and wife, the property,
if otherwise eligible for stabilization, shall not be disallowed upon
the grounds that one spouse is not 65 years or older or has not resided
in West Greenwich for the required seven years.
(2) A stabilization
under this section shall not be disallowed if the owner-occupant has
only a life estate in the property or if the property is in the name
of a parent or one or more children or a living trust for the benefit
of the otherwise qualified resident and the owners submit an affidavit
that the qualified resident is principal owner or present beneficiary
and title is held in that manner for estate planning purposes only.
D. The stabilized tax assessment shall terminate upon conveyance of the stabilized property, or upon the death of the qualified applicant, or failure of the qualified applicant to file an annual declaration of eligibility statement. In the case of death, a surviving spouse who meets the applicant requirements and who files a proper application shall have his or her taxes stabilized at the assessment in effect at the time of death pursuant to the terms of Subsection
H.
E. The stabilized assessment shall be identified with an account number
separate from that assigned to any other buildings and/or land in
excess of the homesite. The Tax Assessor shall stabilize the assessment
at the rate and valuation in effect at the date of application, if
approved. Any additions to the dwelling and/or outbuildings which
do not exceed 10% of the stabilized value within any three-year period
shall remain under the stabilized tax assessment. Improvements that
exceed 10% in value over any three-year period shall be taxed each
year thereafter at the current rate and valuation.
F. Any stabilized tax assessment effected by the Tax Assessor shall
not apply to any decrease in tax assessment below the assessment so
stabilized. However, only the rate and valuation that are applicable
to a given tax year shall be used in combination to compute any decreased
assessment. In such instance, the lower assessment shall apply. Appeal
from any Tax Assessor determinations concerning eligibility or interpretation
of the provisions of this article shall be directed to the Tax Board
of Review of the Town of West Greenwich.
G. The tax rate and valuation on a single-family dwelling or a two-family
dwelling owned and occupied as their domicile by a person who has
attained age 65 years, regardless of income, shall be fixed at the
tax rate and valuation applicable to such property for the December
31 assessment date immediately following the date on which such person
meets the requirements of this article.
H. A surviving spouse will be entitled to a twenty-four-month transition
period from the date of death before the property is removed from
stabilization. If a surviving spouse reaches the age of 65 during
those 24 months, tax stabilization shall remain in place. If the surviving
spouse does not reach the age of 65 during those 24 months, the stabilization
is removed and the current assessment and tax rate shall be applied.
No person shall be entitled to the stabilized tax assessment
as provided in this article unless he or she has filed a proper application
with the Tax Assessor and has met all the requirements thereof. The
application form shall be provided by the Tax Assessor's office and
shall elicit the following information:
A. The name and legal address of applicant.
B. The applicant's date of birth.
C. The plat and lot number as shown on the Tax Assessor's plat map,
which shall identify the property for stabilized tax assessment.
D. The date the property was acquired by the applicant.
E. A declaration of eligibility, which shall read: "I, the undersigned,
have read and do understand the provisions and limitations set forth
in this article under which I am applying for stabilized tax assessment,
and I declare by signature that I am a legal resident of the Town
of West Greenwich and I am eligible for the stabilized tax assessment
ordained by this article."
F. Following the declaration of eligibility, there shall appear the
applicant's notarized signature and date.
G. All new applicants shall submit to an inspection of the stabilized
property by the Tax Assessor's office before final approval.
H. The Tax Assessor's final approval.
I. Additionally, the application form shall state that after the initial
application and approval of stabilized tax assessment status, the
above qualified applicant shall file with the Tax Assessor a "continuation
of eligibility" statement for each tax year that the stabilized tax
assessment is claimed. On the statement, the applicant shall verify
that he or she is a citizen and legal resident of the Town of West
Greenwich and still owns and resides at the stabilized property. The
renewal statement form shall be provided by the Tax Assessor and shall
be filed prior to March 31 of each year. Failure of the qualified
applicant to file the continuation of eligibility statement shall
terminate the stabilized tax assessment status for the year.
J. Proof of age, ownership and domicile shall be presented to the Tax
Assessor at the time of application. The documents of verification,
along with the application, shall be filed in the Tax Assessor's office,
and a copy of the application and this article shall be provided to
the applicant.
This amended article shall take effect upon adoption by the West Greenwich Town Council, and shall apply prospectively to all residents who qualify as of the effective date, and who have not previously been granted stabilized taxes. All residents who qualified prior to the effective date of this amendment shall comply with the provisions of §
325-5I of this article.