A N A C T
RELATING TO TAXATION - - EXEMPTION
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-3-13.8 of the General Laws in Chapter 44-3 entitled "Property Subject to Taxation" is hereby amended to read as follows:
44-3-13.8. Exemption of persons over the age of 65 years in the Town of Exeter -- (a) The Tax Assessor(s) shall grant upon a proper claim, a tax exemption in accordance with the schedule of exemptions provided in subsection (e) of this section, provided that "income" includes the aggregate income of the person and all other persons residing with him or her; provided further that "income" is computed on a calendar year basis and includes all income of every nature and description, whether or not taxable, and whether earned or unearned, and includes, but is not limited to dividends, interest, gross net gains, gifts, pensions, all types of compensation, social security and veterans benefits. Only one exemption shall be granted to co-tenants, joint tenants or tenants by the entirety who are sixty-five (65) years of age or older and occupy the property.
(b) The elderly tax exemption as provided in this section, is provided annually upon timely application, to every qualified person who is a resident domiciary of the Town of Exeter of the age of sixty-five (65) or more years and has reached his or her 65th birthday by December 31st of the assessment year for which the exemption is sought, continuously residing in the Town of Exeter in a dwelling house or mobile home owned by him or her. At the time of making application, the applicant shall have been a resident domiciliary of the Town of Exeter for a continuous period of five (5) years ending with the date of assessment for the year for which the exemption is claimed and shall have owned and had title to his or her dwelling house for the same five (5) year period. Applications must be completed and filed on or before March 1st of the year for which the exemption is claimed and shall be signed by the applicant and notarized under the pains and penalties of perjury.
(c) The qualification of any applicant for the elderly tax exemption, as provided in this section, is as follows:
(1) Age may be proven by furnishing to the Tax Assessor(s) either a birth certificate, certificate of citizenship, Baptismal certificate or certified affidavit, under the pains of perjury, of a third party, of a government issued ID card.
(2) Ownership may be established by furnishing the Tax Assessor(s) with the date of purchase and land evidence record of that land.
(3) Legal domicile may be established by the production of a current voters registration card.
(4) Income and occupancy may be proven by incorporating the facts in a sworn application, under the pains and penalties of perjury, (the form of which is furnished by the assessor(s)) together with copies of all relevant United States and Rhode Island tax returns.
(5) Additionally, the assessor(s) may subject the exemption in this section to the verifications with respect to qualifications as he/she deems necessary or appropriate.
(6) No property is exempt from taxation which the assessor(s) has adjudged to have been conveyed to an applicant for the purpose of evading taxation.
(d) Any person receiving and/or entitled to a local property tax exemption or freeze on the effective date of this act, based upon age or disability may continue to claim one exemption or remain on the frozen tax role as long as the person remains qualified. The exemptions provided in this section supersede and are in lieu of any local property tax freeze or exemption available due to age or disability. The exemptions provided in this section are in addition to any other exemption or exemptions to which the person is entitled.
(e) The following schedule is determinative of exemptions as provided by this section:
|
Combined taxpayer |
Individual proportionate |
More than (1) qualified |
|
income: |
exemption on 100% of |
individual residing at |
|
assessed value: |
dwelling combined |
|
|
proportionate exemption |
||
|
100% of assessed value: |
||
|
$6,000 |
50% |
60% |
|
$8,000 |
45% |
55% |
|
$10,000 |
40% |
50% |
|
$12,000 |
35% |
45% |
|
$14,000 |
30% |
40% |
|
$16,000 |
25% |
35% |
|
$18,000 |
20% |
30% |
|
$20,000 |
15% |
25% |
|
$22,000 |
10% |
20% |
|
$24,000 |
5% |
15% |
|
$26,000 |
10%. |
(f) The tax assessor shall grant upon a proper claim, a tax exemption to any person who meets the requirements, contained in subsection (b), and which exemption is in an amount not exceeding three thousand dollars ($3,000) and which exemption shall be in addition to any other exemption from taxation under any other law or ordinance.
SECTION 2. This act shall take effect on January 1, 2001.