[Adopted 12-10-1979 by Ord. No. 440 as Secs. 8-23 to 8-30 of the 1979 Code]
Note: For state law authorizing exemption contained in this division, see Chapter 97 of the public laws of Rhode Island, 1964.
[Amended 6-11-1984; 8-14-1984; 5-13-1985 by Ord. No. 571; 11-12-1986 by Ord. No. 661; 9-20-1988 by Ord. No. 743; 2-11-1991 by Ord. No. 829]
The Tax Assessor is hereby authorized to grant a $40,000 real property exemption from taxation to any person over the age of 65 years 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 even though all such cotenants, joint tenants or tenants by the entirety are over the age of 65 years. Such exemption shall be granted upon proof of age, ownership of residential property, occupancy of same, and that such taxpayer is domiciled in the Town. Such proof shall conform to the provisions of § 307-3.
[Amended 6-19-2007 by Ord. No. 2007-9]
The Tax Assessor is hereby authorized to grant a $3,000 real property exemption for taxation to any veteran as defined in R.I.G.L. § 44-3-4 who owns and occupies residential property located in the Town, provided such proof of exemption shall conform to the provisions of § 307-3.
The Tax Assessor is hereby authorized to grant a $4,500 real property exemption from taxation to any Gold Star Parent as defined by R.I.G.L. § 44-3-5 who owns and occupies residential property located in the Town, provided such proof of exemption shall conform to the provisions of § 307-3.
The Tax Assessor is hereby authorized to grant a $5,000 real property exemption from taxation to any person who is totally disabled, provided that:
His or her income shall not exceed $10,000 annually from all sources; and
His or her right to this exemption shall be the only disability exemption for the particular parcel; and
His or her exemption is based on the same standard after hearing if necessary as social security disability standard; and
His or her exemption is for a particular parcel which he or she has been a domiciled inhabitant, residing upon the particular parcel for at least one year before receiving the exemption; and
The Tax Assessor is hereby authorized to grant an $8,000 real property exemption to any person who shall be considered blind in accordance with R.I.G.L. § 44-3-12 as amended.
The Tax Assessor is hereby authorized to grant a $15,000 real or personal property exemption to any person who shall be considered a veteran of the military or naval service of the United States of America who has been or who shall be classified as, or determined to be, a prisoner-of-war by the Veterans Administration of the United States (R.I.G.L. § 44-3-12, as amended).
The Tax Assessor is hereby authorized to grant a freeze of the 1988 tax rate on real property to any person who shall be 65 years or older and who shall be eligible as determined by R.I.G.L. § 44-3-16, as amended.
[Amended 2-11-1991 by Ord. No. 829]
Generally. No income-bearing residential property, business property or combination of business and residential property, owned and occupied by any person over the age of 65 years shall be entitled to the exemption provided for in this article. It is the purpose of this article to confine such exemption to residential property exclusively used as such by the owners thereof.
Residences used in conduct of certain professions. Professional persons who by law are permitted to operate and conduct their respective professions from their residences shall not be entitled to the exemption provided for herein. The practice of such profession from any residence shall be deemed, for the purpose of this article, to be income-bearing property.
Multiple dwellings, apartment houses, motels, etc. No person owning and residing in a multiple dwelling, apartment house, motel or hotel of over three units shall be eligible to receive the exemption provided for in this article, as the same is deeded to be income-bearing property.
No person shall be entitled to any exemption authorized by this article without first filing an application with the Tax Assessor on forms furnished by the Assessor.
[Amended 2-11-1991 by Ord. No. 829]
Each application required by § 307-3 shall be sworn to by the applicant under penalty of perjury. Proof of age, ownership, occupancy and legal domicile shall be furnished in the following manner:
Proof of age. Age may be proven by furnishing to the Assessor either a birth certificate, certificate of citizenship, baptismal certificate, affidavit of a third party or by such means as may be approved by the Assessor.
Ownership. Ownership may be established by furnishing the Tax Assessor with the date of purchase and land record citation of same by the applicant of the residential property involved.
Occupancy. Occupancy of the residential property may be proven by incorporating such fact in the sworn application for exemption.
Legal domicile. Legal domicile may be established by the production of voter's registration certificate, or by the production of a license to operate a motor vehicle or a registration certificate, or by such other means as the Assessor may reasonably require.
In the event that the applicants for exemption are cotenants, joint tenants or tenants by the entirety, the proof enumerated in this section by any one of the applicants shall be sufficient to be entitled to the exemption.
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.
All exemptions shall terminate upon the conveyance of the subject property, death of the persons exempted or the moving of such person from the Town; also when the subject property is so altered as to character and use that the same becomes subject to the provisions of § 307-2.
Applications for exemptions under this article filed on or before April 15 and approved by the Assessor prior to the legal certification of the tax roll shall be accepted by the Tax Collector and credit for such exemption shall be applied to the assessment of December 31 of the year preceding the date of filing and approval.
Any applications for exemptions filed after April 15 of any year and subsequently approved by the Assessor shall not be operative until the year succeeding such filing and the exemption credit shall become effective against the assessment made December 31 following the date of filing.