Chapter 161
2004 --
S 3084 AS AMENDED
Enacted
06/26/04
A N A C T
RELATING
TO CITIES AND TOWNS - WARREN
Introduced By: Senator Walter S. Felag
Date
Introduced: May 05, 2004
It
is enacted by the General Assembly as follows:
SECTION
1. Sections 44-3-4, 44-3-5, 44-3-12, 44-3-13 and 44-3-15 of the General Laws
in
Chapter 44-3 entitled "Property Subject to Taxation" are hereby
amended to read as follows:
44-3-4.
Veterans' exemptions. -- (a) (1) The property of each person who served
in the
military
or naval service of the United States in the war of the rebellion, the
Spanish-American
war,
the insurrection in the Philippines, the China-relief expedition, or World War
I, and the
property
of each person who served in the military or naval service of the United States
in World
War
II at any time during the period beginning December 7, 1941, and ending on
December 31,
1946,
and the property of each person who served in the military or naval services of
the United
States
in the Korean conflict at any time during the period beginning June 27, 1950
and ending
January
31, 1955 or in the Vietnam conflict at any time during the period beginning
February 28,
1961
and ending May 7, 1975 or who actually served in the Grenada or Lebanon
conflicts of
1983-1984,
or the Persian Gulf Conflict, the Haitian conflict, the Somalian conflict, and
the
Bosnian
conflict, at any time during the period beginning August 2, 1990 and ending May
1,
1994,
or in any conflict or undeclared war for which a campaign ribbon or
expeditionary medal
was
earned, and who was honorably discharged from the service, or who was
discharged under
conditions
other than dishonorable, or who, if not discharged, served honorably, or of the
unmarried
widow or widower of that person, is exempted from taxation to the amount of one
thousand
dollars ($1,000), except in:
(i) Burrillville, where the exemption is four thousand dollars ($4,000);
(ii) Cumberland, where the town council may, by ordinance, provide for an
exemption of
a
maximum of eleven thousand two hundred fifty dollars ($11,250);
(iii) Cranston, where the exemption shall not exceed three thousand dollars
($3,000);
(iv) Jamestown, where the town council may, by ordinance, provide for an
exemption
not
exceeding five thousand dollars ($5,000);
(v) Lincoln, where the exemption shall not exceed four thousand dollars
($4,000); and
where
the town council may also provide for a real estate tax exemption not exceeding
four
thousand
dollars ($4,000) for those honorably discharged active duty veterans who served
in
operation
desert storm.
(vi) Newport, where the exemption is four thousand dollars ($4,000);
(vii) New Shoreham, where the town council may, by ordinance, provide for an
exemption
of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);
(viii) North Kingstown, where the exemption shall be ten thousand dollars
($10,000);
(ix) North Providence, where the town council may, by ordinance, provide for an
exemption
of a maximum of five thousand dollars ($5,000);
(x) Smithfield, where the exemption is four thousand dollars ($4,000);
(xi) Warren, where the exemption shall not exceed five thousand five hundred
dollars
($5,500);
on motor vehicles, or nine thousand six hundred dollars ($9,600) on real
property;
(xii) Westerly, where the town council may, by ordinance, provide an exemption
of the
total
value of the veterans' real and personal property to a maximum of twenty
thousand dollars
($20,000);
(xiii) Barrington, where the town council may, by ordinance, provide for an
exemption
of
six thousand dollars ($6,000) for real property; and
(xiv) Exeter, where the exemption is five thousand dollars ($5,000);
(2) The exemption is applied to the property in the municipality where the
person resides
and
if there is not sufficient property to exhaust the exemption, the person may
claim the balance
in
any other city or town where the person may own property; provided, that the
exemption is not
allowed
in favor of any person who is not a legal resident of the state, or unless the
person
entitled
to the exemption 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 exemption is claimed,
evidence
that
he or she is entitled, which evidence shall stand so long as his or her legal
residence remains
unchanged;
and, provided, further, that the exemption provided for in this subdivision to
the
extent
that it applies in any city or town, is applied in full to the total value of
the person's real
and
tangible personal property located in the city or town; and, provided, further,
that there is an
additional
exemption from taxation in the amount of one thousand dollars ($1,000), except
in:
(i) Central Falls, where the city council may, by ordinance, provide for an
exemption of
a
maximum of five thousand dollars ($5,000);
(ii) Cranston, where the exemption shall not exceed three thousand dollars
($3,000);
(iii) Cumberland, where the town council may, by ordinance, provide for an
exemption
of a
maximum of twenty-two thousand five hundred dollars ($22,500);
(iv) Lincoln, where the exemption shall not exceed four thousand dollars
($4,000);
(v) Newport, where the exemption is four thousand dollars ($4,000);
(vi) New Shoreham, where the town council may, by ordinance, provide for an
exemption
of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);
(vii) North Providence, where the town council may, by ordinance, provide for
an
exemption
of a maximum of five thousand dollars ($5,000);
(viii) Smithfield, where the exemption is four thousand dollars ($4,000); and
(ix) Warren, where the exemption shall not exceed eleven thousand dollars
($11,000);
(x) Barrington, where the town council may, by ordinance, provide for an
exemption of
six
thousand dollars ($6,000) for real property;
of the property of every honorably discharged veteran of World War I or World
War II,
Korean
or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf Conflict, the
Haitian conflict,
the Somalian
conflict and the Bosnian conflict at any time during the period beginning
August 2,
1990
and ending May 1, 1994, or in any conflict or undeclared war for which a
campaign ribbon
or
expeditionary medal was earned, who is determined by the veterans
administration of the
United
States of America to be totally disabled through service connected disability
and who
presents
to the assessors a certificate from the veterans administration that the person
is totally
disabled,
which certificate remains effectual so long as the total disability continues.
(3) Provided, that:
(i) Burrillville may exempt real property of the totally disabled persons in
the amount of
six
thousand dollars ($6,000);
(ii) Cumberland town council may, by ordinance, provide for an exemption of a
maximum
of twenty-two thousand five hundred dollars ($22,500);
(iii) Little Compton may, by ordinance, exempt real property of each of the
totally
disabled
persons in the amount of six thousand dollars ($6,000);
(iv) Middletown may exempt the real property of each of the totally disabled
persons in
the
amount of five thousand dollars ($5,000);
(v) New Shoreham town council may, by ordinance, provide for an exemption of a
maximum
of thirty-six thousand four hundred fifty dollars ($36,450);
(vi) North Providence town council may, by ordinance, provide for an exemption
of a
maximum
of five thousand dollars ($5,000);
(vii) Tiverton town council may, by ordinance, exempt real property of each of
the
totally
disabled persons in the amount of five thousand dollars ($5,000), subject to
voters'
approval
at the financial town meeting; and
(viii) West Warwick town council may exempt the real property of each of the
totally
disabled
persons in an amount of up to ten thousand dollars ($10,000); and
(ix) Westerly town council may, by ordinance, provide for an exemption on the
total
value
of real and personal property to a maximum of twenty-three thousand dollars
($23,000).
(4) There is an additional exemption from taxation in the town of Warren where
its town
council
may, by ordinance, provide for an exemption not exceeding eight thousand two
hundred
fifty
dollars ($8,250), of the property of every honorably discharged veteran of World
War I or
World
War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf Conflict,
the Haitian
conflict,
the Somalian conflict and the Bosnian conflict, at any time during the period
beginning
August
2, 1990 and ending May 1, 1994, or in any conflict or undeclared war for which
a
campaign
ribbon or expeditionary medal was earned, who is determined by the veterans'
administration
of the United States of America to be partially disabled through a service
connected
disability and who presents to the assessors a certificate that he is partially
disabled,
which
certificate remains effectual so long as the partial disability continues.
Provided, however,
that
the:
(i) Barrington town council may exempt real property of each of the above named
persons
in the amount of three thousand dollars ($3,000);
(ii) Warwick city council may, by ordinance, exempt real property of each of
the above
named
persons and to any person who served in any capacity in the military or naval
service
during
the period of time of the Persian Gulf conflict, whether or not the person
served in the
geographical
location of the conflict, in the amount of two thousand dollars ($2,000).
(5) There is an additional exemption from taxation in the town of Lincoln for
the
property
of each person who actually served in the military or naval service of the
United States
in
the Persian Gulf Conflict and who was honorably discharged from the service, or
who was
discharged
under conditions other than dishonorable, or who, if not discharged, served
honorably,
or of
the unmarried widow or widower of that person, is exempted from taxation to the
amount of
four
thousand dollars ($4,000).
(b) In addition to the exemption provided in subsection (a), there is a ten
thousand dollar
($10,000)
exemption from local taxation on real property for any veteran and the
unmarried
widow
or widower of a deceased veteran of the military or naval service of the United
States who
is
determined, under applicable federal law by the veterans administration of the
United States, to
be
totally disabled through service connected disability and who by reason of the
disability has
received
assistance in acquiring "specially adopted housing" under laws
administered by the
veterans'
administration provided, that the real estate is occupied as his or her
domicile, by the
person
and provided further that if the property is designed for occupancy by more
than one
family
then only that value of so much of the house as is occupied by the person as
his or her
domicile
is exempted, and provided, further, that satisfactory evidence of receipt of
the assistance
is
furnished to the assessors except in:
(1) Cranston, where the exemption shall not exceed thirty thousand dollars
($30,000);
(2) Cumberland, where the town council may provide for an exemption not to
exceed
seven
thousand five hundred dollars ($7,500);
(3) Newport, where the exemption is ten thousand dollars ($10,000) or ten
percent (10%)
of
assessed valuation, whichever is greater;
(4) New Shoreham, where the town council may, by ordinance, provide for an
exemption
of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);
(5) North Providence, where the town council may, by ordinance, provide for an
exemption
not to exceed twelve thousand five hundred dollars ($12,500);
(6) Westerly, where the town council may, by ordinance, provide for an
exemption of a
maximum
of twenty-three thousand dollars ($23,000); and
(7) Lincoln, where the town council may, by ordinance, provide for an exemption
of a
maximum
of eleven thousand dollars ($11,000).
(c) In addition to the previously provided exemptions, any veteran of the
military or
naval
service of the United States who is determined, under applicable federal law by
the
veterans'
administration of the United States to be totally disabled through service
connected
disability
may, by ordinance, passed in the city or town where the veteran's property is
assessed
receive
a ten thousand dollar ($10,000) exemption from local taxation on his or her
property
whether
real or personal and if the veteran owns real property may be exempt from
taxation by
any
fire and/or lighting district; provided, however, that in the town of North
Kingstown the
amount
of the exemption shall be eleven thousand dollars ($11,000) commencing with the
December
31, 2002 assessment.
(d) In determining whether or not a person is the widow or widower of a veteran
for the
purposes
of this section, the remarriage of the widow or widower shall not bar the
furnishing of
the
benefits of the section if the remarriage is void, has been terminated by
death, or has been
annulled
or dissolved by a court of competent jurisdiction.
(e) In addition to the previously provided exemptions, there may by ordinance
passed in
the
city or town where the person's property is assessed be an additional fifteen
thousand dollars
($15,000)
exemption from local taxation on real and personal property for any veteran of
military
or
naval service of the United States or the unmarried widow or widower of person
who has been
or
shall be classified as, or determined to be, a prisoner of war by the veterans'
administration of
the
United States, except in Westerly, where the town council may, by ordinance,
provide for an
exemption
of a maximum of thirty-four thousand five hundred dollars ($34,500).
(f) Cities and towns granting exemptions under this section shall use the
eligibility dates
specified
in this section.
(g) The several cities and towns not previously authorized to provide an
exemption for
those
veterans who actually served in the Persian Gulf Conflict may provide that exemption
in the
amount
authorized in this section for veterans of other recognized conflicts.
(h) The town council of Bristol may, by ordinance, provide for an exemption for
any
veteran
and the unmarried widow or widower of a deceased veteran of military or naval
service of
the
United States who is determined, under applicable federal law by the veterans'
administration
of
the United States to be partially disabled through service connected
disability.
(i) In addition to the previously provided exemption, any veteran who is
discharged from
the
military or naval service of the United States under conditions other than
dishonorable, or an
officer
who is honorably separated from military or naval service, who is determined,
under
applicable
federal law by the veterans administration of the United States to be totally
and
permanently
disabled through a service connected disability, who owns a specially adapted
homestead,
which has been acquired or modified with the assistance of a special adaptive
housing
grant
from the Veteran's Administration and that meets Veteran's Administration and
Americans
with
disability act guidelines from adaptive housing or which has been acquired or
modified,
using
proceeds from the sale of any previous homestead, which was acquired with the
assistance
of a
special adaptive housing grant from the veteran's administration, the person or
the person's
surviving
spouse is exempt from all taxation on the homestead.
44-3-5.
Gold star parents' exemption. -- The property of every person whose son
or
daughter
has served with the armed forces of the United States of America and has lost
his or her
life
as a result of his or her service with the armed forces of the United States of
America,
providing
the death was determined to be in the line of duty, shall be exempted from
taxation to
the
amount of three thousand dollars ($3,000) in accordance with similar provisions
of section
44-3-4
applying to honorably discharged veterans of the armed forces; provided,
however, that
there
shall be but one exemption granted where both parents of the deceased son or
daughter are
living,
provided, however, the city of Cranston may provide by ordinance an exemption
from
taxation
not to exceed forty-five hundred dollars ($4,500), provided, however, the town
of
Warren
may provide by ordinance an exemption from taxation not to exceed eight nine
thousand
two
hundred fifty dollars ($8,250) ($9,200), and provided,
however, the town of Cumberland may
provide,
by ordinance, an exemption not to exceed eleven thousand two hundred fifty
dollars
($11,250)
for persons receiving a gold star exemption, and provided, however, the town of
North
Providence
may provide by ordinance, an exemption not to exceed five thousand dollars
($5,000)
for
persons receiving a gold star exemption, and provided, however, the town of
Smithfield may
provide,
by ordinance, an exemption not to exceed six thousand dollars ($6,000) for
persons
receiving
a gold star exemption, and provided, however, the town of Westerly may provide,
by
ordinance,
an exemption on the total value of real and personal property not to exceed
twenty-
three
thousand dollars ($23,000); and provided, however, the town of Barrington may
provide, by
ordinance,
an exemption not to exceed six thousand dollars ($6,000) for real property for
persons
receiving
a gold star exemption; and provided, however, the town of Jamestown may
provide, by
ordinance,
an exemption on the total value of real and personal property not to exceed five
thousand
dollars ($5,000); and provided, however, the town of Lincoln may provide, by
ordinance,
an exemption not to exceed five thousand dollars ($5,000) for persons receiving
a gold
star
exemption. The adjustment shall be made to reflect the same monetary savings
that appeared
on
the property tax bill that existed for the year prior to reevaluation of the
real property. If any
provision
of this section is held invalid, the remainder of this section and the
application of its
provisions
shall not be affected thereby.
44-3-12.
Exemption of persons visually impaired. -- (a) The property of each
person
who
has permanent impairment of both eyes of the following status: central visual
acuity of
20/200
or less in the better eye, with corrective glasses, or central visual acuity of
more than
20/200
if there is a field defect in which the peripheral field has contracted to the
extent that the
widest
diameter of visual field subtends an angular distance no greater than twenty
degrees (20
degrees)
in the better eye, shall be exempted from taxation to the amount of six
thousand dollars
($6,000),
except for the town of Tiverton which exemption shall be seven thousand five
hundred
dollars
($7,500), and except for the town of Warren which exemption shall be up to twenty-two
thirty-eight thousand five hundred fifty
dollars ($22,500)($38,550), except for the town of
Barrington
which exemption shall be sixteen thousand dollars ($16,000) for real property,
which
exemption
shall apply to the property in the municipality where the person resides, and
if there is
not
sufficient property to exhaust the exemption, the person may proclaim the
balance in any city
or
town where he or she may own property; and except for the town of Westerly
which may
provide,
by ordinance, an exemption on the total value of real and personal property not
to exceed
thirteen
thousand eight hundred dollars ($13,800); provided further, that the city or
town council
of
any city or town may by ordinance increase the exemption within the city or
town to an
amount
not to exceed twenty-two thousand five hundred dollars ($22,500); and further
provided,
however,
that the exemption shall not be allowed in favor of any person who is not a
legal
resident
of the state, or unless the person entitled to the exemption shall have
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 exemption is claimed, due evidence that he or she is so
entitled, which
evidence
shall stand so long as his or her legal residence remains unchanged; and,
provided,
further,
that the exemption herein provided for, to the extent that it shall apply to
any city or
town,
shall be applied in full to the total value of the person's real and tangible
personal property
located
in the city or town and shall be applied to intangible personal property only
to the extent
that
there is not sufficient real property or tangible personal property to exhaust
the exemption.
This
exemption shall be in addition to any other exemption provided by law except as
provided in
section
44-3-25.
(b) In each city or town that has not increased the exemption provided by
subsection (a)
above
the minimum of six thousand dollars ($6,000), except for the town of Tiverton
which
exemption
shall be seven thousand five hundred dollars ($7,500), and except for the town
of
Barrington
which exemption shall be sixteen thousand dollars ($16,000) for real property,
the
exemption
shall increase automatically each year by the same percentage as the percentage
increase
in the total amount of taxes levied by the city or town. The automatic increase
shall not
apply
to cities or towns that have increased the exemption provided by subsection (a)
above the
minimum
of six thousand dollars ($6,000), except for the town of Tiverton which
exemption shall
be
seven thousand five hundred dollars ($7,500), and except for the town of
Barrington which
exemption
shall be sixteen thousand dollars ($16,000) for real property; provided, that
if the
application
of the automatic increase to an exemption of six thousand dollars ($6,000) on a
continuous
basis from December 31, 1987, to any subsequent assessment date would result in
a
higher
exemption than the exemption enacted by the city or town council, then the
amount
provided
by the automatic increase applies.
44-3-13.
Exemption of persons over the age of 65 years. -- (a) The finance
director of
the
city of Warwick may provide to exempt from taxation real or personal property
located within
the
city of any person sixty-five (65) years or over, which exemption is in an
amount not
exceeding
six thousand dollars ($6,000) of valuation and which exemption is in addition
to any
and
all other exemptions from taxation and tax credits to which the person may be
entitled by this
chapter
or any other provision of law.
(b) The city council of the city of Cranston may by ordinance exempt from
valuation for
taxation
the real property situated in the city and owned and occupied by any person
over the age
of
sixty-five (65) years, which exemption is in an amount not exceeding nine
thousand dollars
($9,000)
and which exemption is in addition to any and all other exemptions from
taxation to
which
the person may be otherwise entitled. The exemption shall be applied uniformly
and
without
regard to ability to pay.
(c) The city council of the city of Cranston may by ordinance exempt from
valuation for
taxation
the property subject to the excise tax situated in the city and owned by any
person over
the
age of sixty-five (65) years, not owning real property, which exemption is in
an amount not
exceeding
three thousand dollars ($3,000) and which exemption is in addition to any and
all other
exemptions
from taxation to which the person may be otherwise entitled. The exemption
shall be
applied
uniformly and without regard to ability to pay.
(d) The city of Central Falls may by ordinance exempt from taxation, real or
personal
property
located within the city of any person sixty-five (65) years or over, which
exemption shall
be in
an amount not exceeding five thousand dollars ($5,000) of valuation and which
exemption
is in
addition to any and all other exemptions from taxation and tax credits to which
the person
may
be entitled by this chapter or any other provision of law.
(e) The town council of the town of North Providence may by ordinance exempt
from
valuation
for taxation the real property located within the town of any person sixty-five
(65) years
or
over, which exemption is in amount not exceeding five thousand dollars ($5,000)
of valuation
and
which exemption shall be in addition to any and all other exemptions from
taxation and tax
credits
to which the person may be entitled by this chapter or any other provision of
law.
(f) The town council of the town of Warren may by ordinance exempt from
taxation the
real
property situated in the town owned and occupied by any person over the age of
sixty-five
(65)
years, and which exemption is in amount not exceeding sixteen thousand five
hundred
dollars
($16,500)
twenty-eight thousand nine hundred dollars ($28,900) of valuation and
which
exemption
is in addition to any and all other exemptions from taxation to which the person
may
be
otherwise entitled. The exemption shall be applied uniformly and without regard
to ability to
pay;
provided, that only one exemption shall be granted to cotenants, joint tenants,
and tenants by
the
entirety, even though all of the cotenants, joint tenants, and tenants by the
entirety are 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.
(g) The town council of the town of Tiverton may by ordinance exempt from
taxation the
real
property situated in the town owned and occupied by any person over the age of
sixty-five
(65)
years, and which exemption is in an amount not exceeding ten thousand dollars
($10,000) of
valuation,
and which exemption is in addition to any and all other exemptions from
taxation to
which
the person may be otherwise entitled. The exemption shall be applied uniformly
and
without
regard to ability to pay; provided, that only one exemption shall be granted to
cotenants,
joint
tenants, and tenants by the entirety, even though all of the cotenants, joint
tenants, and
tenants
by the entirety are 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 real property.
(h) The town council of the town of Westerly may by ordinance exempt from
taxation
the
real property situated in the town owned and occupied by any person over the
age of sixty-
five (65)
years, and which exemption is in an amount and pursuant to any income
limitations that
the
council may prescribe in the ordinance from time to time, and which exemption
is in addition
to
any and all other exemptions from taxation to which the person may be otherwise
entitled. The
exemption
shall be applied uniformly and without regard to ability to pay; provided,
however,
that
only one exemption shall be granted to cotenants, joint tenants, and tenants by
the entirety,
even
though all of the cotenants, joint tenants, and tenants by the entirety are
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 real property.
(i) The town of Bristol may exempt from taxation the real estate situated in
the town
owned
and occupied by any resident over the age of sixty-five (65) years, as of the
preceding
December
31st; or, over the age of seventy (70) years, as of the preceding December
31st; or,
over
the age of seventy-five (75) years, as of the preceding December 31st, and
which exemption
is in
addition to any and all other exemptions from taxation to which the resident
may otherwise
be
entitled. The exemption shall be applied uniformly and without regard to
ability to pay;
provided,
that only one exemption shall be granted to cotenants, joint tenants, and
tenants by the
entirety,
even though all the cotenants, joint tenants and tenants by the entirety are
sixty-five (65)
years
of age or over as of the preceding December 31st. The exemption applies to a
life tenant
who
has the obligation for payment of the tax on real estate. The town council of
the town of
Bristol
shall, by ordinance, establish the value of this exemption.
(j) The town council of the town of Lincoln may, by ordinance, exempt from
taxation the
real
property, situated in said town, owned and occupied for a period of five (5)
years by any
person
over the age of sixty-five (65) years, which exemption shall be in an amount
not
exceeding
twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and
which
exemption
shall be in addition to any and all other exemptions from taxation to which
said person
may
be otherwise entitled. Said exemption shall be applied uniformly and without regard
to
ability
to pay.
(k) The town council of the town of East Greenwich may, by ordinance, and upon
any
terms
and conditions that it deems reasonable, exempt from taxation the real estate
situated in the
town of
East Greenwich owned and occupied by any resident of the age of sixty-five (65)
to
seventy
(70) years, as of the preceding December 31st up to an amount of twenty-six
thousand
dollars
($26,000); or, of the age of seventy (70) to seventy-five (75) years, as of the
preceding
December
31st up to an amount of thirty-four thousand dollars ($34,000); or, of the age
of
seventy-five
(75) to eighty (80) years, as of the preceding December 31st up to an amount of
forty-two
thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five (85)
years, as of
the
preceding December 31st up to an amount of fifty thousand dollars ($50,000);
or, of the age
of
eighty-five (85) years or more, as of the preceding December 31st up to an
amount of fifty-
eight
thousand dollars ($58,000), and which exemption is in addition to any and all
other
exemptions
from taxation to which the resident may otherwise be entitled. The exemption
shall
be
applied uniformly and without regard to ability to pay; provided, that only one
exemption shall
be
granted to cotenants, joint tenants, and tenants by the entirety, even though
all the cotenants,
joint
tenants, and tenants by the entirety are eligible for an exemption pursuant to
this subsection.
The
exemption applies to a life tenant who has the obligation for payment of the
tax on real
estate.
44-3-15.
Persons who are totally disabled. -- The city or town councils of the
various
cities
and towns may provide by ordinance for the freezing of the rate and valuation
of taxes on
the
real and personal property located therein of any head of a household who is
one hundred
percent
(100%) disabled and unable to work as of the date of the disability; provided,
however,
that
in the town of Hopkinton, the determination of disability must have been made
by the social
security
administration or the veterans' administration, the applicant must meet income
requirements
established by ordinance which may be amended from time to time and may include
the
aggregate income of the applicant and all other persons residing with him or
her and, upon
attaining
the age of sixty-five (65), the person who is totally disabled is no longer
entitled to this
tax
freeze; provided, however, that the freeze of rate and valuation on real
property shall apply
only
to single family dwellings in which the person who is disabled resides; and
provided,
further,
that the exemption shall not be allowed unless the person entitled thereto
shall have
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 foregoing is claimed, due evidence that he
or she is so
entitled,
which evidence shall stand so long as his or her legal residence remains
unchanged. The
foregoing
is in addition to any other exemption provided by law. ; and
provided, further, that in
the
town of Warren the exemption shall be in the amount of nineteen thousand three
hundred
dollars
($19,300).
SECTION
2. This act shall take effect upon passage.
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LC03309
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