Chapter 05-062

2005 -- S 0096

Enacted 06/23/05

A N A C T

RELATING TO TAXATION -- ELDERLY EXEMPTION -- TOWN OF WESTERLY

Introduced By: Senator Dennis L. Algiere

Date Introduced: January 20, 2005

It is enacted by the General Assembly as follows:

SECTION 1. Section 44-3-13 of the General Laws in Chapter 44-3 entitled "Property

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

44-3-13. Persons over the age of 65 years -- Exemption. -- (a) Bristol. - 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. 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.

(b) Central Falls. - 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.

(1) 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.

(2) 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) East Greenwich. - 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. 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.

(e) Lincoln. - 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.

(f) North Providence. - 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.

(g) Tiverton. - 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. 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) Warren. - 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 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. 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.

(i) Warwick. - 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 ten thousand dollars ($10,000) 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.

(j) Westerly. - The town council of the town of Westerly may, by ordinance, exempt

from taxation ~~the~~ a real property situated in the town owned and occupied for a period of five (5)

years next prior to filing of an application for a tax exemption, 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. 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.

SECTION 2. This act shall take effect upon passage.

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LC00605

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