[Adopted 8-13-1991 by Ch. No. 983 as §§ 13-1
through 13-4 of the 1991 Code (as amended through Ch. No. 1345)]
[1]
Editor's Note: The title of this article was amended from
"Exemption for Elderly Persons" to "Exemption for Elderly and Totally
Disabled Persons" 1-22-2024 by Ch. No. 2054.
[Amended 10-15-2002 by Ch. No. 1424; 5-27-2003 by Ch. No. 1448; 10-12-2004 by Ch. No. 1511; 1-9-2006 by Ch. No. 1560; 2-12-2007 by Ch. No. 1594; 1-28-2008 by Ch. No. 1627; 2-9-2009 by Ch. No. 1665; 2-8-2010 by Ch. No. 1700; 2-28-2011by Ch. No. 1742; 3-12-2012 by Ch. No.
1765; 10-3-2016 by Ch. No. 1876; 3-13-2017 by Ch. No.
1881; 2-13-2023 by Ch. No. 2033]
This exemption is intended to relieve the tax burden for those
in extreme financial hardship. It is not intended to preserve or enhance
financial wealth. Any and all attempts should be made to satisfy the
tax burden prior to application.
A.
Pursuant to Section 1 of Chapter 245 of the Public
Laws, 1970, entitled "An Act Enabling the Town Council of the Town
of Westerly to Exempt Certain Property from Taxation," as amended,
the Town Council of the Town hereby authorizes the Town Assessor to
grant certain exemptions from the assessment of real property for
taxation purposes to any person 65 years of age or older who owns
and occupies residential property located in the Town; provided, however,
that only one such exemption shall be granted to cotenants, joint
tenants or tenants by the entirety who are 65 years of age or over.
B.
Proof.
[Amended 1-22-2024 by Ch. No. 2054[1]]
(1)
Such exemptions shall be granted upon proof of the
following:
(a)
The applicant is 65 years of age or older or
totally disabled.
(b)
Ownership of the residential property for a
period of five years next prior to the filing of an application for
tax exemption.
(c)
Occupancy by the applicant of the residential
property for a period of five years next prior to the filing of an
application for tax exemption.
(d)
The taxpayer is legally domiciled in the Town
for a period of five years next prior to the filing of an application
for tax exemption.
(e)
The taxpayer does not own any other residential property in Westerly,
RI or in any other state.
(f)
The taxpayer's combined dividend and interest income does not exceed
$11,000 annually.
(g)
The combined gross income of such taxpayer and spouse or partner
and the abatement of such tax shall follow 26 U.S.C. § 61(a)
and (b):
|
Level Number
|
Combined Gross Income Range
|
Taxpayer's Entitled Abatement
|
|---|---|---|
|
I
|
$0.00 to $33,400
|
60% of bill
|
|
II
|
$33,401 to $36,000
|
50% of bill
|
|
III
|
$36,001 to $38,900
|
40% of bill
|
|
IV
|
$38,901 to $42,000
|
30% of bill
|
|
V
|
$42,001 to $45,400
|
20% of bill
|
|
VI
|
$45,401 to $49,000
|
10% of bill
|
(h)
The total net income from a business may be considered toward
an elderly and totally disabled exemption. The net rental income may
be considered toward an elderly and totally disabled exemption. The
applicant must provide his/her entire U.S. Internal Revenue Service
(IRS) tax return including supporting documents. The Assessor will
consider IRS Form 1040, line 12, with supporting documents and/or
line 17 for rental income, IRS Form 1040A, line 15, or IRS Form 1040EZ,
line 4. The Town Assessor reserves the right to request a copy of
a transcript of a tax return from the IRS.
(i)
Rental income will be gauged at market value as determined by
the Town Assessor. Net rental income will be considered on this basis.
C.
A cost-of-living adjustment may be set annually by the Town Council
by ordinance in accordance with the Boston CPI for taxes assessed
December 31 of each year, said cost of living adjustment to be added
to each level number as it pertains to the combined income range.
A.
No person shall be entitled to any exemption authorized
in any year without first filing an application with the Town Assessor
on forms furnished by the Assessor. Each application shall be sworn
to by the applicant under penalty of perjury. Proof of age, ownership,
occupancy and legal domicile and gross income shall be furnished in
the following manner:
[Amended 10-3-2016 by Ch. No. 1876]
(1)
Age. Age may be proved by furnishing to the Assessor
either a birth certificate, certificate of citizenship, baptismal
certified affidavit of a third party or by such other means as may
be approved by the Assessor.
(2)
Ownership. Ownership may be established by furnishing
the Assessor with the date of purchase and land record citation of
same by the applicant of the residential property involved.
(3)
Occupancy. Occupancy of the residential property may
be proven by incorporating such fact in the sworn application for
exemption.
(4)
Legal domicile. Legal domicile may be established
by the production of a voter's registration certificate, a license
to operate a motor vehicle, or a registration certificate or by such
other means as the Assessor may reasonably require.
(5)
Gross income. Proof of gross income may be proven by incorporating such fact in the sworn application for exemption. Gross income shall mean to include, although not limited thereto, pensions and social security. Rentals to family members will be applied as market rents. Proof of net income, as applied to business income or rental income, is determined as stated in § 229-2B(1)(f) above.
(6)
Other forms of proof. An applicant may provide proof
of right to exemption if the above-specified methods are not available
to him by furnishing military records, passports, certificate of citizenship,
or by such other evidence of proof as may be required by the Assessor.
B.
If the applicants for exemption are cotenants, joint
tenants or tenants by the entirety, the proof enumerated above by
any one of the applicants shall be sufficient to be entitled to the
exemption.
All exemptions shall terminate upon the conveyance
of the subject property, death of the person exempted or the moving
of such person from the Town.
[Amended 10-3-2016 by Ch. No. 1876]
Applications for such exemptions filed on or before April 30
annually and approved by the Assessor prior to the legal certification
of the tax roll shall be accepted by the Tax Collector, and credit
for the exemption shall be applied to the assessment of the fiscal
year. Any applications for exemptions filed after April 30 of any
year and subsequently approved by the Assessor shall not be operative
until the year succeeding the filing, and the exemption credit shall
become effective against the assessment made December 31 following
the date of filing.
