Chapter 464

2007 -- S 1093

Enacted 07/05/07

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

Introduced By: Senators Tassoni, Cote, and P Fogarty

Date Introduced: June 08, 2007

It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-3-51 of the General Laws in Chapter 44-3 entitled "Property

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

44-3-51. North Smithfield -- Tax exemptions. -- (a) The town council of the town of

North Smithfield has the authority to exempt certain property from taxation based on the

following: any real property situated in the town and owned and occupied by any person who has

resided in the town of North Smithfield for three (3) years, ending with the date of assessment

December 31st of the year requesting the exemption. Persons who are at least sixty-five (65)

years of age are exempted up to three five hundred dollars ($300) ($500) from taxation. These

exemptions are in addition to any and all other exemptions from taxation to which the person may

otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to

pay.

      (b) The town council of the town of North Smithfield is authorized to provide by

ordinance an exemption not to exceed three five hundred dollars ($300) ($500) from local

taxation on residential real property owned by any person who meets the following requirements:

head of household; determined by the social security administration to be totally disabled;

occupies the property as the principal domicile of the person who is disabled. In no case is the

residential real property entitled to more than one three five hundred dollar ($300) ($500)

exemption even though occupied and designated as a domicile by more than one disabled person.

Upon attaining the age of sixty-five (65) years the totally disabled person is no longer entitled to

the exemption provided in this section. The exemption is not allowed unless the person entitled to

it has presented to the 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 to the exemption.

     SECTION 2. This act shall take effect upon passage.

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LC03250

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