| Chapter 320 |
| 2018 -- S 2369 Enacted 07/05/2018 |
| A N A C T |
| RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION |
| Introduced By: Senator Elizabeth A. Crowley |
| Date Introduced: February 15, 2018 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-3-34 of the General Laws in Chapter 44-3 entitled "Property |
| Subject to Taxation" is hereby amended to read as follows: |
| 44-3-34. Central Falls -- Homeowner exemption. |
| (a) The city council of the city of Central Falls, may, by ordinance, provide that the |
| property of each person who is a domiciled resident of the city of Central Falls and which |
| property is the principal residence of that person is exempt from taxation as follows: single- |
| family dwellings not to exceed sixty thousand dollars ($60,000) of assessed valuation; two-(2) |
| family (2) dwellings not to exceed five thousand dollars ($5,000) of assessed valuation; three-(3) |
| through eight-(8) family (8) dwellings and commercial units not to exceed three thousand dollars |
| ($3,000) of assessed valuation. The exemption is applied to residential property and includes |
| property with up to a total of eight (8) residential units and may include one commercial or |
| professional use unit as part of the total of eight (8) assessed units; provided, that the person |
| entitled to the exemption has presented to the city tax 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. That person is entitled to the exemption as long as his or her legal residence remains |
| unchanged. |
| (b) Each person upon application for exemption shall provide by means of a sworn |
| statement to the assessor clear and convincing evidence to establish his or her legal residence at |
| the property subject to the exemption. |
| (c) In the event that the property subject to the exemption should be sold or otherwise |
| transferred during the year for which the exemption is claimed to a person who does not qualify |
| for the exemption, the exemption is deemed void and the seller or transferor is liable to the city |
| for reimbursement of any tax benefit received as a result of the exemption. In the event property |
| granted an exemption under this section is sold or transferred during the year for which the |
| exemption is claimed, the city of Central Falls, upon approval of the city council, may provide for |
| a proration of the homestead exemption in cases where title to a property passes from: |
| (1) Those not entitled to claim an exemption to those who are entitled to claim an |
| exemption; or |
| (2) A person entitled to claim an exemption to those who are not entitled to claim an |
| exemption. |
| (d) The city council of the city of Central Falls shall, by ordinance, establish rules and |
| regulations governing the acceptance of evidence of residence. |
| SECTION 2. This act shall take effect on August 1, 2018. |
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| LC004375 |
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