§ 44-3-15.1 - Hopkinton – Freezing of tax rates for persons who are totally disabled.
SECTION 44-3-15.1
§ 44-3-15.1 Hopkinton – Freezing oftax rates for persons who are totally disabled. – (a) Notwithstanding the provisions of section 44-3-15, the town council of thetown of Hopkinton may, by ordinance, provide for the freezing of the rate andvaluation of taxes on the real and personal property located in the town to anyhead of a household who is one hundred percent (100%) disabled and unable towork as of the date of the disability. The applicant must be determined by theSocial Security Administration or Veterans' Administration to be totallydisabled, and the applicant must be under the age of sixty-five (65) years; andthe applicant must meet income guidelines to be established and set forthwithin the ordinance, and which may be changed from time to time by amendmentof the ordinance. The "income" guidelines may pertain to income of every natureand description, and may include the aggregate income of the applicant and allother persons residing with him or her. The freeze of rate and valuation onreal property shall apply only to single-family dwellings in which the personwho is disabled resides. The exemption shall not be allowed unless the personentitled thereto shall have presented to the assessors, on or before the lastday on which sworn statements may be filed with the assessors for the year forwhich the foregoing is claimed, due evidence that he or she is so entitled,which evidence must be resubmitted annually for each year during which theapplicant desires the "freeze" to continue.
(b) Upon attaining the age of sixty-five (65) years, theperson who is totally disabled is no longer entitled to the tax freeze providedfor in this section. The foregoing shall be in addition to any other exemptionprovided by law; and provided further, that the real estate shall not be takenfrom the tax rolls and shall be subject to the bonded indebtedness of the cityor town.