§ 44-3-13.9 - North Kingstown Exemption of elderly persons.
SECTION 44-3-13.9
§ 44-3-13.9 North Kingstown Exemption of elderly persons. The town council of North Kingstown may, by ordinance, exempt from taxation thereal property situated in the town which is owned and occupied by any personover the age of sixty-five (65) years, and the exemption may be in an amount upto but not in excess of thirty thousand dollars ($30,000) of valuation and onlyone exemption is allowed to co-tenants, joint tenants, and tenants by theentirety even though all or more than one of them are sixty-five (65) or moreyears of age and occupy the property. In addition to a requirement of domicilewithin the town of North Kingstown at the time of making application for theexemption, the ordinance may also require that an applicant for the exemptionmust be a resident of the town for a period of up to but not in excess oftwenty (20) years prior to the date of assessment for the year for which theexemption is claimed; and the ordinance may also require that an applicant forthe exemption must have owned and had title to the real estate where he or sheresided during any period of residency required by the ordinance. The ordinancemay also provide for a graduated schedule of increasing exemptions, the largestof which may not exceed thirty thousand dollars ($30,000) of valuation, whichmay be based on a graduated schedule of the number of years, up to but not inexcess of twenty (20), an applicant for the exemption has resided in the townand/or owned and had title to real estate where he or she resides. Theexemption provided in accordance with the provisions of this section is inaddition to any other exemption to which a person may be entitled under anyother law or ordinance.