Chapter 193
2004 --
S 3058
Enacted
06/25/04
A N A C T
RELATING
TO TAXATION -- PROPERTY SUBJECT TO TAXATION -- TIVERTON
Introduced
By: Senators Felag, and Gibbs
Date
Introduced: April 27, 2004
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
sixteen thousand two hundred dollars ($16,200) per year, or a lesser figure as
determined by
the
city council of the city of Cranston and a total income of eighteen thousand
four hundred
dollars
($18,400), 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, 2002, the deadline is April 15, 2003, 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 $20,000 for those having a gross annual income from all
sources of
$0 to
$15,000;
(ii) An exemption of $15,000 for those having a gross annual income from all
sources of
$15,001
to $20,000;
(iii) An exemption of $12,500 for those having a gross annual income from all
sources of
$20,001
to $25,000;
(iv) An exemption of $10,000 for those having a gross annual income from all
sources of
$25,001
to $30,000;
(v) An exemption of $5,000 for those having a gross annual income from all
sources of
$30,001
to $35,000.
(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 not to exceed of twenty fifty thousand
dollars ($20,000) ($50,000) for
those
having an adjusted gross income of zero (0) to thirteen fifteen
thousand dollars ($13,000)
($15,000);
(ii) An exemption not to exceed of fifteen thirty-five
thousand dollars ($15,000)
($35,000) for those having an
annual adjusted income of thirteen fifteen thousand one dollars
($13,001) ($15,001) to sixteen
eighteen thousand dollars ($16,000) ($18,000);
(iii) An exemption not to exceed of ten twenty-five
thousand dollars ($10,000) ($25,000)
for
those having an annual adjusted income of sixteen eighteen
thousand one dollars ($16,001)
($18,001)
to twenty
twenty-two thousand dollars ($20,000) ($22,000);
(iv)
An exemption not to exceed twenty thousand dollars ($20,000) for those having
an
annual
adjusted income of twenty-two thousand one dollars ($22,001) to thirty thousand
dollars
($30,000);
(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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LC03226
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