§ 44-3-13 - Persons over the age of 65 years – Exemption.
SECTION 44-3-13
§ 44-3-13 Persons over the age of 65 years– Exemption. – (a) Bristol. The town of Bristol may exempt from taxation the realestate situated in the town owned and occupied by any resident over the age ofsixty-five (65) years, as of the preceding December 31st; or, over the age ofseventy (70) years, as of the preceding December 31st; or, over the age ofseventy-five (75) years, as of the preceding December 31st, and which exemptionis in addition to any and all other exemptions from taxation to which theresident may otherwise be entitled. The exemption shall be applied uniformlyand without regard to ability to pay. Only one exemption shall be granted tocotenants, joint tenants, and tenants by the entirety, even though all thecotenants, joint tenants and tenants by the entirety are sixty-five (65) yearsof age or over as of the preceding December 31st. The exemption applies to alife tenant who has the obligation for payment of the tax on real estate. Thetown council of the town of Bristol shall, by ordinance, establish the value ofthis exemption.
(b) Central Falls. The city of Central Falls may, byordinance, exempt from taxation, real or personal property located within thecity of any person sixty-five (65) years or over, which exemption shall be inan amount not exceeding seven thousand five hundred dollars ($7,500) ofvaluation and which exemption is in addition to any and all other exemptionsfrom taxation and tax credits to which the person may be entitled by thischapter or any other provision of law.
(1) The city council of the city of Cranston may, byordinance, exempt from valuation for taxation the real property situated in thecity and owned and occupied by any person over the age of sixty-five (65) yearswhich exemption is in an amount not exceeding nine thousand dollars ($9,000)and which exemption is in addition to any and all other exemptions fromtaxation to which the person may be otherwise entitled. The exemption shall beapplied uniformly and without regard to ability to pay.
(2) The city council of the city of Cranston may, byordinance, exempt from valuation for taxation the property subject to theexcise tax situated in the city and owned by any person over the age ofsixty-five (65) years, not owning real property, which exemption is in anamount not exceeding three thousand dollars ($3,000) and which exemption is inaddition to any and all other exemptions from taxation to which the person maybe otherwise entitled. The exemption shall be applied uniformly and withoutregard to ability to pay.
(d) East Greenwich. The town council of the town ofEast Greenwich may, by ordinance, and upon any terms and conditions that itdeems reasonable, exempt from taxation the real estate situated in the town ofEast Greenwich owned and occupied by any resident of the age of sixty-five (65)to seventy (70) years, as of the preceding December 31st up to an amount oftwenty-six thousand dollars ($26,000); or, of the age of seventy (70) toseventy-five (75) years, as of the preceding December 31st up to an amount ofthirty-four thousand dollars ($34,000); or, of the age of seventy-five (75) toeighty (80) years, as of the preceding December 31st up to an amount offorty-two thousand dollars ($42,000); or, of the age of eighty (80) toeighty-five (85) years, as of the preceding December 31st up to an amount offifty thousand dollars ($50,000); or, of the age of eighty-five (85) years ormore, as of the preceding December 31st up to an amount of fifty-eight thousanddollars ($58,000), and which exemption is in addition to any and all otherexemptions from taxation to which the resident may otherwise be entitled. Theexemption shall be applied uniformly and without regard to ability to pay. Onlyone exemption shall be granted to cotenants, joint tenants, and tenants by theentirety, even though all the cotenants, joint tenants, and tenants by theentirety are eligible for an exemption pursuant to this subsection. Theexemption applies to a life tenant who has the obligation for payment of thetax on real estate.
(e) Lincoln. The town council of the town of Lincolnmay, by ordinance, exempt from taxation the real property, situated in saidtown, owned and occupied for a period of five (5) years by any person over theage of sixty-five (65) years, which exemption shall be in an amount notexceeding twenty-four thousand four hundred and forty dollars ($24,440) ofvaluation, and which exemption shall be in addition to any and all otherexemptions from taxation to which said person may be otherwise entitled. Saidexemption shall be applied uniformly and without regard to ability to pay.
(f) North Providence. The town council of the town ofNorth Providence may, by ordinance, exempt from valuation for taxation the realproperty 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) ofvaluation and which exemption shall be in addition to any and all otherexemptions from taxation and tax credits to which the person may be entitled bythis chapter or any other provision of law.
(g) Tiverton. The town council of the town of Tivertonmay, by ordinance, exempt from taxation the real property situated in the townowned and occupied by any person over the age of sixty-five (65) years, andwhich exemption is in an amount not exceeding ten thousand dollars ($10,000) ofvaluation, and which exemption is in addition to any and all other exemptionsfrom taxation to which the person may be otherwise entitled. The exemptionshall be applied uniformly and without regard to ability to pay. Only oneexemption shall be granted to cotenants, joint tenants, and tenants by theentirety, even though all of the cotenants, joint tenants, and tenants by theentirety are sixty-five (65) years of age or over. The exemption applies to alife tenant who has the obligation for the payment of the tax on real property.
(h) Warren. The town council of the town of Warrenmay, by ordinance, exempt from taxation the real property situated in the townowned and occupied by any person over the age of sixty-five (65) years, andwhich exemption is in amount not exceeding twenty-eight thousand nine hundreddollars ($28,900) of valuation and which exemption is in addition to any andall other exemptions from taxation to which the person may be otherwiseentitled. The exemption shall be applied uniformly and without regard toability to pay. Only one exemption shall be granted to cotenants, jointtenants, and tenants by the entirety, even though all of the cotenants, jointtenants, 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 paymentof the tax on the real property.
(i) Warwick. The finance director of the city ofWarwick may provide to exempt from taxation real or personal property locatedwithin the city of any person sixty-five (65) years or over, which exemption isin an amount not exceeding ten thousand dollars ($10,000) of valuation andwhich exemption is in addition to any and all other exemptions from taxationand tax credits to which the person may be entitled by this chapter or anyother provision of law.
(j) Westerly. The town council of the town of Westerlymay, by ordinance, exempt from taxation a real property situated in the townowned and occupied for a period of five (5) years next prior to filing of anapplication 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 incomelimitations that the council may prescribe in the ordinance from time to time,and which exemption is in addition to any and all other exemptions fromtaxation to which the person may be otherwise entitled. The exemption shall beapplied uniformly and without regard to ability to pay. Only one exemptionshall be granted to cotenants, joint tenants, and tenants by the entirety, eventhough all of the cotenants, joint tenants, and tenants by the entirety aresixty-five (65) years of age or over. The exemption applies to a life tenantwho has the obligation for the payment of the tax on real property.