Chapter 161
2011 -- H 6275
Enacted 06/30/11
A N A C T
RELATING TO
TAXATION
Introduced By: Representatives McNamara, Flaherty, Bennett, Naughton, and Trillo
Date Introduced: June 16, 2011
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)
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
exemption.
(b)
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 seven thousand
five hundred dollars ($7,500) 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.
(c)
(1) The city council of
the city of
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
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
ordinance, and upon any terms and conditions that it deems
reasonable, exempt from taxation the
real estate situated in the town of
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)
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)
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 ten thousand
dollars ($10,000) 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
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)
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)
provide to ,
by
ordinance, exempt
from taxation owner occupied residential real property 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) twelve
thousand dollars ($12,000) 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)
from taxation 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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LC02896
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