[Adopted 12-10-1979 by Ord. No. 440 as
Secs. 8-23 to 8-30 of the 1979 Code]
[1]
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]
A.
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]
B.
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.
C.
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.
D.
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:
(1)
His or her income shall not exceed $10,000 annually
from all sources; and
(2)
His or her right to this exemption shall be the only
disability exemption for the particular parcel; and
(3)
His or her exemption is based on the same standard
after hearing if necessary as social security disability standard;
and
(4)
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
E.
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.
F.
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).
G.
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]
A.
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.
B.
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.
C.
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:
A.
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.
B.
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.
C.
Occupancy. Occupancy of the residential property may
be proven by incorporating such fact in the sworn application for
exemption.
D.
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.
E.
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.
F.
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.
A.
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.
B.
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.
