2021 -- H 5409

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LC001289

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2021

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A N   A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION

     

     Introduced By: Representative Justin Price

     Date Introduced: February 05, 2021

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-3-13.12 of the General Laws in Chapter 44-3 entitled "Property

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Subject to Taxation" is hereby amended to read as follows:

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     44-3-13.12. Exemption of persons over the age of 65 years or fully disabled in the town

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of Exeter.

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     (a) In order to encourage, maintain, and preserve a sustainable supply of owner occupied

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housing that is affordable for low and moderate income senior citizens and individuals with

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disabilities that is in keeping with the rural character of the town of Exeter and that is consistent

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with environmental and available infrastructure considerations, the assessor shall grant upon a

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proper claim a tax exemption in accordance with the schedule of exemptions provided in subsection

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(g) of this section.

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     (b) The word "income," as used herein, includes the aggregate income of the person and

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all other persons residing with him or her. "Income" shall be computed on a calendar year basis and

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shall include all income of every nature and description, whether or not taxable, and whether earned

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or unearned, and includes, but is not limited to, interest, gross net gains, gifts, pensions, all types

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of compensation, social security and veterans benefits.

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     (c) This exemption applies to owner-occupants only. Only one exemption shall be granted

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to co-tenants, joint tenants, or tenants by the entirety who are sixty-five (65) years of age or older

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or who are totally disabled and occupy the subject property.

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     (d) This exemption applies only to the legally zoned minimally required acreage, primary

 

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dwelling, and its associated accessory structures, owned and occupied by the applicant. Additional

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or excess acreage, sites, secondary dwellings and improvements inconsistent with the legal and

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conforming use of the primary dwelling are not eligible for this exemption.

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     (e) The elderly/disabled tax exemption as provided in this section is provided annually,

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upon timely application, to every qualified person who is a legally domiciled resident of the town

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of Exeter of the age of sixty-five (65) or more years and has reached his or her 65th birthday by

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December 31st of the assessment year for which the exemption is sought or who is totally disabled,

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and continuously residing in the town of Exeter in a dwelling house or mobile home owned by him

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or her. Applications must be completed and filed on or before March 15th April 15 of each year for

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which the exemption is claimed and shall be signed by the applicant and notarized under the pains

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and penalties of perjury.

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     (f) Proof of the qualification of any applicant for the elderly/disabled tax exemption, as

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provided in this section, shall include the following together with such other and further information

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as may be deemed reasonable and necessary by the tax assessor or the town council:

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     (1) Age shall be proven by furnishing to the assessor either a birth certificate, certificate of

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citizenship, baptismal certificate or certified affidavit, under the pains of perjury, of a third party

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having knowledge, or a government issued ID card.

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     (2) Ownership shall be established by furnishing the assessor with sufficient evidence of

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the date of purchase and certified copies of the documentary land evidence records relating to

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acquisition of the subject property.

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     (3) Legal domicile shall be established by the production of any of the documents

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authorized by ยง 17-1-3.1 to establish residency for voting purposes.

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     (4) Income and occupancy may be proven by incorporating required facts in a sworn

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application signed by the applicant and notarized, under the pains and penalties of perjury, (the

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form of which is furnished by the assessor) together with copies of all requested United States and

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Rhode Island tax returns and schedules.

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     (5) Disability may be proven by a licensed medical doctor's sworn and notarized opinion,

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or by satisfactory federal or state documentation certifying such total disability.

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     (6) Additionally, the assessor may require such other and further verifications or documents

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respecting qualifications of the applicant as he or she deems reasonably necessary or appropriate.

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     (7) No property shall be exempt from taxation which the assessor determines to have been

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conveyed to an applicant for the purpose of evading taxation.

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     (g) The following schedule shall determine the amount of the exemption to which the

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applicant may be entitled pursuant to this ordinance:

 

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Household Income Assessment Reduction

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     0 - $20,000 50%

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     $20,001 - $25,000 40%

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     $25,001 - $30,000 30%

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     $30,001 - $35,000 20%

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     $35,001 - $40,000 10%

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     $40,001 - $52,000 5%

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     (1) When applying multiple exemptions, the assessor shall first apply the assessment

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reduction provided in this section and then apply any other applicable exemptions.

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     (2) The assessor shall grant upon a proper claim a tax exemption to any qualified person

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who meets the requirements contained in subsection (f) of this section. No such exemption shall

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exceed five thousand dollars ($5,000). This exemption is in addition to any other exemption from

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taxation provided under any other law or ordinance; provided, however, that this exemption will

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supercede any previous elderly/disabled freeze or exemption. Any person with a pre-existing

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elderly/disabled freeze, sliding scale exemption on the effective date of this ordinance may choose

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to either continue on the existing program, or may apply for this exemption.

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     SECTION 2. All acts or parts thereof inconsistent herewith are hereby repealed effective

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upon adoption by the Exeter Town Council of an ordinance consistent with the terms hereof.

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     SECTION 3. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION

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     This act would change the date of filing for the elderly or disabled tax exemption in the

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town of Exeter from March 15 to April 15 of each year.

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     This act would take effect upon passage.

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LC001289

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