Title 44
Taxation

Chapter 3
Property Subject to Taxation

§ 44-3-13.11. Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of.

(a) The town council of the town of Exeter may, by ordinance, provide real property tax exemption of up to one hundred thousand dollars ($100,000) or a personal tangible property or vehicle excise tax exemption of up to twenty-five thousand dollars ($25,000) of assessed value of any owned and occupied real property or of any tangible personal property or vehicle owned by any volunteer member of an Exeter fire company or rescue corps; provided, that the organization has qualified as a tax-exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Service Code, 26 U.S.C. § 501(c)(3). The exemption shall also apply to the surviving spouse of any deceased person who qualified for an exemption at the time of his or her death.

(b) The exemption shall be in addition to any other exemption to which the person shall be entitled; provided, that any person seeking the exemption shall have presented, to the tax assessor, a true and exact account of his or her ratable estate as provided in §§ 44-5-15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that the person is entitled to the exemption.

(c) Any ordinance passed by the town shall provide prospective tax relief only.

(d) The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Exeter, upon recommendation of the tax assessor, may, from time to time, by amendment to the ordinance, make changes in the amount of the exemption granted and the rules and regulations regarding eligibility for the exemption as they deem necessary to promote the purpose of this section.

(e) Nothing contained in this section shall abrogate or affect the authority conferred upon the assessor by the provisions of § 44-3-4.