[HISTORY: Adopted by the Town Council of
the Town of Westerly 1-28-2008 by Ch. No. 1628; amended
in its entirety 5-13-2019 by Ch. No. 1955. Subsequent amendments
noted where applicable.]
In accordance with the express enabling authority granted by
the General Assembly in RIGL 44-5.1, there is hereby established in
the Town of Westerly a real estate nonutilization tax.
As used in this chapter, the following terms shall have the
meanings ascribed to them in this section:
A neighbor whose property touches the property in question.
Good faith efforts by the owner of the property to obtain
one or more occupants for the property. These good faith efforts may
include, without limitation, one or more of the following:
Making substantial financial expenditures in comparison with
the value of the property;
Listing the property for sale, lease, or both, with one or more
real estate brokers, for a price and on terms, or for a rental that
is realistic considering the fair market value or fair market rental
value of the property; or
Advertising, using one or more signs on the property and at
least one other medium, to advertise the availability of the property
for sale or for rent for a price and on terms, or at a rental that
is realistic considering the fair market value or fair rental value
of the property.
Any property which is listed during the entire privilege
year as vacant in the records of the Director of Code Enforcement.
A plan to rehabilitate a vacant and abandoned property within
a set time frame for a use in conformance with the Town's Comprehensive
Plan and zoning ordinances.
Any person who has purchased the vacant or abandoned property
during the period subsequent to the notice of designation as vacant
and abandoned.
Any organization exempt from taxation pursuant to § 501(c)(3)
of the Internal Revenue Code [26 U.S.C. § 501(c)(3)] whose
exempt purposes include the provision of affordable housing to low-
and moderate-income households.
The twelve-month period corresponding to the calendar year.
The administrative officer, designated in accordance with
RIGL 45-23-55; if no administrative officer has been so designated,
then the Town Planning Board.
Any property which is:
A lot with no existing structure, which contains no evidence
of maintenance, has been under continuous citation by the Director
of Code Enforcement and that has been determined to be continuously
unoccupied by the Director of Code Enforcement for a period of 60
days during the privilege year.
Under a current notice of default and/or notice of trustee's
sale, pending a Tax Assessor's lien sale, have been the subject
of a foreclosure sale where the title was retained by the beneficiary
of a deed of trust involved in the foreclosure, or transferred under
a deed in lieu of a foreclosure sale.
A.
The Director of Code Enforcement shall, upon designation of a property
as vacant and abandoned, notify the owner of the date of the designation,
and the date upon which the nonutilization tax shall be imposed. The
Director of Code Enforcement shall file the notice of designation
as vacant and abandoned with the Recorder of Deeds and said notice
shall also be forwarded to the Town Tax Assessor.
B.
Notice of a designation shall be in writing and sent via regular
mail to the address on file pursuant to tax records.
C.
Any person or entity who, through foreclosure or otherwise, vacates
or maintains vacant property, shall notify the Director of Code Enforcement.
A.
The Town imposes a tax upon the privilege of utilizing the property
as vacant and abandoned within the Town during any privilege year,
commencing with the privilege year beginning January 1, 2020 and every
year thereafter. The tax shall be in addition to any other taxes authorized
by the general or public laws.
B.
The Town shall, through the Office of the Town Assessor, annually
impose upon any property which is vacant and abandoned, as determined
by the Director of Code Enforcement, a nonutilization tax measured
by the assessed value of the real estate at the rate of $10 for each
$100 of assessed value of the real estate as most recently returned
by the Tax Assessor of the Town.
C.
The tax imposed under the authority of this chapter shall be due
and payable in the same manner as other municipal taxes are due in
the Town.
A.
The nonutilization tax authorized by this chapter shall not be imposed
on property owned by an abutter, a new owner, or a nonprofit housing
organization if:
(1)
The abutter, new owner, or nonprofit housing organization submits
a proposed development plan to the administrative officer, designated
in accordance with RIGL 45-23-55; if no administrative officer has
been so designated, then to the town planning commission;
(2)
The administrative officer, in accordance with RIGL 45-23-55, or
if no administrative officer, then the town planning commission, determines
that the proposed development plan contains a reasonable timetable
for the development or reuse of the property;
(3)
The administrative officer, in accordance with RIGL 45-53-55, or
if no administrative officer, then the town planning commission determines
that the abutter, new owner, or a nonprofit housing organization has
obtained adequate funding for the development plan; and
(4)
The administrative officer, in accordance with RIGL 45-53-55, or
if no administrative officer, then the Town Planning Commission determines
that the proposed development plan is in accordance with the approved
comprehensive plan and zoning ordinances of the Town and approves
it.
B.
The administrative officer, in accordance with RIGL 45-53-55, or
if no administrative officer, then the Town Planning Commission, shall
deliver a copy of the approved development plan to the Tax Assessor,
who shall certify the property as exempt from the nonutilization tax.
C.
Failure of the abutter, new owner, or nonprofit housing organization,
without good cause, to carry out the development or refuse of the
property in accordance with the timetable set forth in the approved
development plan shall result in the property being subject to the
nonutilization tax as of the first date of assessment following the
expiration of the timetable in the approved development plan.
The Tax Assessor is empowered to abate the nonutilization tax
if it is imposed in error.
A.
Appeals from the imposition of the nonutilization tax shall be to
the Board of Assessment Review.
B.
In any appeal from the imposition of the nonutilization tax set forth
in this chapter, the Board of Assessment Review shall find in favor
of an appellant who shows that the property assessed:
C.
Nothing contained in this chapter shall be deemed to enlarge or diminish
any other right of appeal that an appellant may possess pursuant to
the general or public laws or Town ordinances.
