Chapter
400
2003 -- S 0215
Enacted 08/06/03
A N A C T
RELATING TO TAXATION
Introduced By: Senator
Kevin A. Breene
Date
Introduced: February 04, 2003
It is enacted by the General
Assembly as follows:
SECTION
1. Section 44-3-16 of the General Laws in Chapter 44-3 entitled "Property
Subject to Taxation" is
hereby amended to read as follows:
44-3-16.
Freeze of tax rate and valuation for the elderly. -- (a) The city or
town
councils of the various cities and
towns except the towns of West Warwick, Exeter, Coventry and
Bristol may provide, by ordinance,
for the freezing of the rate and valuation of taxes on real
property located therein to any
person who is sixty-five (65) years or older or to any person who
is totally and permanently disabled
regardless of age and who does not have income from all
sources in excess of four thousand
dollars ($4,000) per year, or in the case of the town of
Johnston to any person who is sixty-five
(65) years or older or to any person who is totally and
permanently disabled regardless of
age and who does not have income from all sources in excess
of six thousand dollars ($6,000)
per year, and a total income of seventy-two hundred dollars
($7,200) for two (2) or more
persons living in that dwelling, or in the case of the city of Cranston
to any person who is sixty-five
(65) years or older or to any person who is totally and
permanently disabled regardless of
age and who does not have income from all sources in excess
of fourteen thousand six hundred
dollars ($14,600) per year, or a lesser figure as determined by
the city council of the city of
Cranston and a total income of sixteen thousand six hundred dollars
($16,600), or a lesser figure as
determined by the city council of the city of Cranston, for two (2)
or more persons living in that
dwelling; provided, that the freeze of rate and valuation on real
property applies only to owner
occupied single or two (2) family dwellings in which the person
resides; and provided, further,
that the exemption is not allowed unless the person entitled to it
has presented to the assessors, on
or before the last day on which sworn statements may be filed
with the assessors for the year for
which the tax freeze is claimed, or for taxes assessed December
31, 1999, the deadline is April 15,
2000, evidence that he or she is entitled, which evidence shall
stand as long as his or her legal
residence remains unchanged. The exemptions be in addition to
any other exemption provided by
law, and provided, further, that the real estate is not taken from
the tax rolls and is subject to the
bonded indebtedness of the city or town.
(b)
(1) The town council of the town of West Warwick may provide, by ordinance, for
a
schedule of exemptions from the
assessed valuation on real property located there for any person
who is sixty-five (65) years or
older or to any person who is totally and permanently disabled
regardless of age, which exemption
schedule is based upon gross annual income from all sources
as follows:
(i)
An exemption of $10,000 for those having a gross annual income from all sources
of
$0 to $7,000;
(ii)
An exemption of $8,000 for those having a gross annual income from all sources of
$7,001 to $9,000;
(iii) An exemption of $6,000 for those having a gross annual income from all
sources of
$9,001 to $11,000;
(iv)
An exemption of $4,000 for those having a gross annual income from all sources
of
$11,001 to $13,000;
(v)
And an exemption of $3,000 for those having a gross annual income from all
sources
from $13,001 to $15,000.
(2)
Provided, that the exemption schedule applies only to single family dwellings
in
which the person resides; provided,
further, that the person acquired the property for actual
consideration paid or inherited the
property; provided, further, that the person has resided in the
town of West Warwick for a period
of three (3) years ending with the date of assessment for the
year for which exemption is
claimed; and provided, further, that the exemption is not allowed
unless the person entitled to it
has presented to the assessors, on or before the last day on which
sworn statements may be filed with
the tax assessor for the year for which the exemption is
claimed, evidence that he or she is
entitled, which evidence shall stand as long as his or her
residence remains unchanged. In the
case of married persons, the age requirement will be met as
soon as either the husband or wife
reaches the age of sixty-five (65) years and in the event the
husband passes away, a widow
sixty-two (62) years of age to sixty-five (65) years of age is
allowed the exemption as long as
she remains unmarried.
(3)
Those persons granted tax relief under chapter 255 of the Public Laws of 1972
have
the option of retaining their
current tax freeze or abandoning it to seek relief under this
subsection.
(c)
The town council of the town of Coventry may, by ordinance, exempt from
taxation
the real property and/or mobile
homes situated in the town which is owned and occupied as the
principal residence, by any one or
more persons sixty-five (65) years of age or over or by one
who is totally and permanently
disabled, regardless of age, domiciled in the town of Coventry,
upon terms and conditions that may
be established by the town council in the ordinance. The
exemption is for taxes assessed
December 31, 1975 and subsequent years. Any ordinance adopted
by the town council pursuant to the
provisions of this subsection and subsections (d) and (e) may
be amended at any time and from
time to time by the town council or any successor town council.
(d)
The town council of the town of Coventry may, by ordinance, exempt from
taxation
the real property situated in the
town, owned and occupied by any person, who is a veteran as
defined in section 44-3-4, totally
and permanently disabled or over the age of sixty-five (65)
years, which exemption is in an
amount not exceeding nine thousand dollars ($9,000) of
valuation, retroactive to real
property assessed on December 31, 1978, and which exemption is in
addition to any and all other
exemptions from taxation to which the person may be entitled. The
exemption is applied uniformly, and
without regard to ability to pay, provided, that only one
exemption is granted to co-tenants,
joint tenants, and tenants by the entirety, even though all of
the co-tenants, joint tenants, and
tenants by the entirety are veterans, totally and permanently
disabled, or sixty-five (65) years
of age or over. The exemption applies to a life tenant who has
the obligation for the payment of
the tax on the real property.
(e)
The town council of the town of Coventry is authorized in the ordinance or
ordinances to provide that any
person who obtains an exemption pursuant to the ordinance to
which the person is not entitled by
the filing or making of any false statement or the proffering of
any document or other writing known
by the person to have been altered, forged, or to contain
any false or untrue information is
liable to the town of Coventry for an amount equal to double
the amount of reduction in taxes
resulting from the exemption, which amount is recoverable by
the town in a civil action.
(f)
The town council of the town of Exeter may provide, by ordinance, for the
freezing of
the rate and valuation of taxes on
real property located in the town to any qualified person who is
sixty-five (65) years or older
regardless of income, or to any person who is totally and
permanently disabled regardless of
age, and income, provided, that the freeze of rate and
valuation on real property applies
only to single family dwellings in which the person resides; and
provided, further, that the person
acquired the property for actual consideration paid or inherited
the property; and provided,
further, that the exemption is not allowed unless the person entitled to
it has resided in the town of
Exeter for ten (10) years or more in the same dwelling house owned
by him or her, or in a dwelling
house of equal or less value, which is a constituent part of his or
her real property; and provided
that the qualified person has
presented to the assessors, on or
before the last day on which sworn
statements may be filed with the assessors for the year for
which the exemption is claimed,
evidence that he or she is entitled, which evidence shall stand as
long as his or her legal residence
remains unchanged. The stabilization of resulting tax
assessments shall be subject to
reasonable definitions, terms and conditions as may otherwise be
prescribed by ordinance. The exemption is in addition to any other exemption
provided by law,
and provided, further, that the
real estate is not taken from the tax rolls and is subject to the
bonded indebtedness of the town.
(g)
(1) (i) The town council of the town of Bristol may provide, by ordinance, for
the
freezing of the rate and valuation
of taxes on real property located there to any person who is
sixty-five (65) years or older, or
if not sixty-five (65) or older, the taxpayer's spouse who is
domiciled with him or her, is
sixty-five (65) or older; who is fifty (50) years or older and who is
the widow or widower of a taxpayer
who, prior to death, had qualified for, and was entitled to
relief under this subsection and
who was domiciled with the decedent taxpayer on the date of
death or to any person who is
totally and permanently disabled regardless of age. The taxpayer
shall reside in the town of Bristol
for one year prior to filing the claim for relief.
(ii)
To qualify for relief, the taxpayer shall have "adjusted gross
income", as the term is
defined for federal income tax
purposes, for the preceding calendar year of less than ten thousand
dollars ($10,000).
(2)
The tax is calculated by fixing the tax at the tax rate as levied on the real
property
during the year in which the
taxpayer became age sixty-four (64) or totally and permanently
disabled regardless of age. The
rate remains regardless of the taxpayer's age, date of application,
or date of qualification.
(3)
The taxpayer shall apply annually for tax relief on a form prepared by the tax
assessor. The application shall be
filed between January 1 and May 15 for any year in which
benefits are claimed. The taxpayer
shall file any supplemental information necessary to satisfy the
claim. Upon approval, the tax
relief shall take effect in the next forthcoming tax roll.
(4) The
owner of the property or a tenant for life or for a term of years who meets the
qualifications previously
enumerated is entitled to pay the tax levied on the property for the first
year in which the claim for tax
relief is filed and approved. For each subsequent year the taxpayer
shall meet the qualifications
hereafter enumerated, the taxpayer shall be entitled to continue to
pay the tax or the lesser amount as
is levied.
(h)
The town council of the town of Tiverton may, by ordinance, exempt from
taxation
the real property and/or mobile
homes situated in the town which is owned and occupied as the
principal residence by any one or
more persons sixty-five (65) years of age or over by one who is
totally and permanently disabled,
regardless of age, domiciled in the town of Tiverton, upon
terms and conditions as may be
established by the town council in the ordinance.
(i)
(1) The town of Tiverton may provide, by ordinance, for a schedule of
exemptions
from the assessed valuation on real
property located there for any person who is sixty-five (65)
years or older, which exemption
schedule is based upon annual adjusted gross income as defined
for federal income tax purposes as
follows:
(i)
An exemption of twenty thousand dollars ($20,000) for those having an adjusted
gross income of zero (0) to
thirteen thousand dollars ($13,000);
(ii)
An exemption of fifteen thousand dollars ($15,000) for those having an annual
adjusted income of thirteen
thousand one dollars ($13,001) to sixteen thousand dollars ($16,000);
(iii) An exemption of ten thousand dollars ($10,000) for those having an annual
adjusted
income of sixteen thousand one
dollars ($16,001) to twenty thousand dollars ($20,000);
(2)
Provided, that the exemption schedule applies only to single family dwellings
in
which the person resides; provided,
further, that the person acquired the property for actual
consideration paid or inherited the
property; provided, further, that the person has resided in the
town of Tiverton for a period of
three (3) years ending with the date of assessment for the year for
which exemption is claimed; and
provided, further, that the exemption is not allowed unless the
person entitled to it has presented
to the assessors, on or before the last day on which sworn
statements may be filed with the
tax assessor for the year for which the exemption is claimed, due
evidence that he or she is so
entitled, which evidence shall stand as long as his or her residence
remains unchanged.
(3)
In the case of married persons, the age requirement will be met as soon as
either the
husband or wife reaches the age of
sixty-five (65) years, and in the event the husband passes
away, a widow sixty-two (62) years
of age to sixty-five (65) years of age is allowed the
exemption as long as she remains
unmarried.
(j)
The city council of the city of Warwick may provide, by ordinance, for the
freezing of
the tax rate and valuation of real
property for persons seventy (70) years of age or older who
reside in owner occupied single
family homes where the income from all sources does not exceed
seven thousand five hundred dollars
($7,500) for a single person and does not exceed fifteen
thousand dollars ($15,000) for
married couples; provided, that persons seeking relief shall apply
for an exemption to the tax
assessor no later than March 15 of each year.
(k)
The town council of the town of East Greenwich may provide, by ordinance, and
upon such terms and conditions as
it deems reasonable, for the freezing of both the tax rate
attributable to education and the
valuation of taxes on real property located in the town of any
person who is sixty-five (65) years
or older or of any person who is totally and permanently
disabled regardless of age; provided,
that the freeze of rate and valuation on real property applies
only to single or two (2) family
dwellings in which the person resides; and provided, further, that
the person acquired the property
for actual consideration paid or inherited the property; and
provided, further, that the
exemption is not allowed unless the person entitled to it has presented
to the tax assessor, on or before
the last day on which sworn statements may be filed with the
assessor for the year for which the
exemption is claimed, evidence that he or she is entitled,
which evidence shall stand as long
as his or her legal residence remains unchanged. The
exemption is in addition to any
other exemption provided by law; and provided, further, that the
real estate is not taken from the
tax rolls and is subject to the bonded indebtedness of the town.
SECTION
2. This act shall take effect upon passage.
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LC01121
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