Title 44
Taxation

Chapter 3
Property Subject to Taxation

R.I. Gen. Laws § 44-3-35

§ 44-3-35. Burrillville — Real estate tax exemption for persons who are disabled.

(a) The town council of the town of Burrillville is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value from local taxation on residential property for any person who is:

(1) Determined by the social security administration to be totally disabled or for persons ineligible for social security, eligibility shall be determined through a process to be established by ordinance;

(2) Owns a single-family or a two-family residential property for a period of one year next prior to the filing of an application for taxation; and

(3) Occupies as his or her legal domicile, the residential property for which an exemption is being applied.

(b) This exemption is in addition to any other tax exemption provided under any other acts or ordinances of the town of Burrillville.

(c) The exemption is not allowed unless the person entitled to it has presented to the tax assessor on or before the last day in 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.

History of Section.
P.L. 1992, ch. 294, § 1; P.L. 2004, ch. 31, § 1; P.L. 2004, ch. 66, § 1; P.L. 2010, ch. 284, § 1; P.L. 2010, ch. 320, § 1.