§ 44-3-16 - Elderly – Freeze of tax rate and valuation.
SECTION 44-3-16
§ 44-3-16 Elderly – Freeze of taxrate and valuation. – (a) The city or town councils of the various cities and towns except the townsof West Warwick, Exeter, Coventry and Bristol may provide, by ordinance, forthe freezing of the rate and valuation of taxes on real property locatedtherein to any person who is sixty-five (65) years or older or to any personwho is totally and permanently disabled regardless of age and who does not haveincome from all sources in excess of four thousand dollars ($4,000) per year,or in the case of the town of Johnston to any person who is sixty-five (65)years or older or to any person who is totally and permanently disabledregardless of age and who does not have income from all sources in excess ofsix thousand dollars ($6,000) per year, and a total income of seventy-twohundred dollars ($7,200) for two (2) or more persons living in that dwelling,or in the case of the city of Cranston to any person who is sixty-five (65)years or older or to any person who is totally and permanently disabledregardless of age and who does not have income from all sources in excess oftwenty thousand dollars ($20,000) per year, or a lesser figure as determined bythe city council of the city of Cranston and a total income of twenty-threethousand dollars ($23,000), or a lesser figure as determined by the citycouncil of the city of Cranston, for two (2) or more persons living in thatdwelling; provided, that the freeze of rate and valuation on real propertyapplies only to owner occupied single or two (2) family dwellings in which theperson resides; and provided, further, that the exemption is not allowed unlessthe person entitled to it has presented to the assessors, on or before the lastday on which sworn statements may be filed with the assessors for the year forwhich the tax freeze is claimed, or for taxes assessed December 31, 2009, thedeadline is April 15, 2010, evidence that he or she is entitled, which evidenceshall stand as long as his or her legal residence remains unchanged. Theexemptions shall be in addition to any other exemption provided by law, andprovided, further, that the real estate is not taken from the tax rolls and issubject to the bonded indebtedness of the city or town.
(b) The town council of the town of West Warwick may provide,by ordinance, for a schedule of exemptions from the assessed valuation on realproperty located there for any person who is sixty-five (65) years or older orto any person who is totally and permanently disabled regardless of age, whichexemption schedule is based upon gross annual income from all sources asfollows:
(i) An exemption of three hundred seventy-five dollars ($375)for those having a gross annual income from all sources of $0 to $15,000;
(ii) An exemption of two hundred eighty dollars ($280) forthose having a gross annual income from all sources of $15,001 to $20,000;
(iii) An exemption of two hundred thirty-five dollars ($235)for those having a gross annual income from all sources of $20,001 to $25,000;
(iv) An exemption of one hundred ninety dollars ($190) forthose having a gross annual income from all sources of $25,001 to $30,000;
(v) An exemption of one hundred dollars ($100) for thosehaving a gross annual income from all sources of $30,001 to $35,000.
(2) Provided, that the exemption schedule applies only tosingle family dwellings in which the person resides; provided, further, thatthe person acquired the property for actual consideration paid or inherited theproperty; provided, further, that the person has resided in the town of WestWarwick for a period of three (3) years ending with the date of assessment forthe year for which exemption is claimed; and provided, further, that theexemption is not allowed unless the person entitled to it has presented to theassessors, on or before the last day on which sworn statements may be filedwith the tax assessor for the year for which the exemption is claimed, evidencethat he or she is entitled, which evidence shall stand as long as his or herresidence remains unchanged. In the case of married persons, the agerequirement will be met as soon as either the husband or wife reaches the ageof sixty-five (65) years and in the event the husband passes away, a widowsixty-two (62) years of age to sixty-five (65) years of age is allowed theexemption as long as she remains unmarried.
(3) Those persons granted tax relief under chapter 255 of thePublic Laws of 1972 have the option of retaining their current tax freeze orabandoning it to seek relief under this subsection.
(c) The town council of the town of Coventry may, byordinance, exempt from taxation the real property and/or mobile homes situatedin the town which is owned and occupied as the principal residence, by any oneor more persons sixty-five (65) years of age or over or by one who is totallyand permanently disabled, regardless of age, domiciled in the town of Coventry,upon terms and conditions that may be established by the town council in theordinance. The exemption is for taxes assessed December 31, 1975, andsubsequent years. Any ordinance adopted by the town council pursuant to theprovisions of this subsection and subsections (d) and (e) may be amended at anytime and from time to time by the town council or any successor town council.
(d) The town council of the town of Coventry may, byordinance, exempt from taxation the real property situated in the town, ownedand occupied by any person, who is a veteran as defined in § 44-3-4,totally and permanently disabled or over the age of sixty-five (65) years,which exemption is in an amount not exceeding nine thousand dollars ($9,000) ofvaluation, retroactive to real property assessed on December 31, 1978, andwhich exemption is in addition to any and all other exemptions from taxation towhich the person may be entitled. The exemption is applied uniformly, andwithout regard to ability to pay, provided, that only one exemption is grantedto co-tenants, joint tenants, and tenants by the entirety, even though all ofthe co-tenants, joint tenants, and tenants by the entirety are veterans,totally and permanently disabled, or sixty-five (65) years of age or over. Theexemption applies to a life tenant who has the obligation for the payment ofthe tax on the real property.
(e) The town council of the town of Coventry is authorized inthe ordinance or ordinances to provide that any person who obtains an exemptionpursuant to the ordinance to which the person is not entitled by the filing ormaking of any false statement or the proffering of any document or otherwriting known by the person to have been altered, forged, or to contain anyfalse or untrue information is liable to the town of Coventry for an amountequal to double the amount of reduction in taxes resulting from the exemption,which amount is recoverable by the town in a civil action.
(f) The town council of the town of Exeter may provide, byordinance, for the freezing of the rate and valuation of taxes on real propertylocated in the town to any qualified person who is sixty-five (65) years orolder regardless of income, or to any person who is totally and permanentlydisabled regardless of age, and income, provided, that the freeze of rate andvaluation on real property applies only to single family dwellings in which theperson resides; and provided, further, that the person acquired the propertyfor actual consideration paid or inherited the property; and provided that thequalified person has presented to the assessors, on or before the last day onwhich sworn statements may be filed with the assessors for the year for whichthe exemption is claimed, evidence that he or she is entitled, which evidenceshall stand as long as his or her legal residence remains unchanged. Thestabilization of resulting tax assessments shall be subject to reasonabledefinitions, terms and conditions as may otherwise be prescribed by ordinance.The exemption is in addition to any other exemption provided by law, andprovided, further, that the real estate is not taken from the tax rolls and issubject to the bonded indebtedness of the town.
(g) The town council of the town of Bristol may provide, byordinance, for the freezing of the rate and valuation of taxes on real propertylocated there to any person who is sixty-five (65) years or older, or if notsixty-five (65) or older, the taxpayer's spouse who is domiciled with him orher, is sixty-five (65) or older; who is fifty (50) years or older and who isthe widow or widower of a taxpayer who, prior to death, had qualified for, andwas entitled to relief under this subsection and who was domiciled with thedecedent taxpayer on the date of death or to any person who is totally andpermanently disabled regardless of age. The taxpayer shall reside in the townof Bristol for one year prior to filing the claim for relief.
(ii) To qualify for relief, the taxpayer shall have "adjustedgross income", as the term is defined for federal income tax purposes, for thepreceding calendar year of less than ten thousand dollars ($10,000).
(2) The tax is calculated by fixing the tax at the tax rateas levied on the real property during the year in which the taxpayer became agesixty-four (64) or totally and permanently disabled regardless of age. The rateremains regardless of the taxpayer's age, date of application, or date ofqualification.
(3) The taxpayer shall apply annually for tax relief on aform prepared by the tax assessor. The application shall be filed betweenJanuary 1 and May 15 for any year in which benefits are claimed. The taxpayershall file any supplemental information necessary to satisfy the claim. Uponapproval, the tax relief shall take effect in the next forthcoming tax roll.
(4) The owner of the property or a tenant for life or for aterm of years who meets the qualifications previously enumerated is entitled topay the tax levied on the property for the first year in which the claim fortax relief is filed and approved. For each subsequent year the taxpayer shallmeet the qualifications hereafter enumerated, the taxpayer shall be entitled tocontinue to pay the tax or the lesser amount as is levied.
(h) The town council of the town of Tiverton may, byordinance, exempt from taxation the real property and/or mobile homes situatedin the town which is owned and occupied as the principal residence by any oneor more persons sixty-five (65) years of age or over by one who is totally andpermanently disabled, regardless of age, domiciled in the town of Tiverton,upon terms and conditions as may be established by the town council in theordinance.
(i) The town of Tiverton may provide, by ordinance, for aschedule of exemptions from the assessed valuation on real property locatedthere for any person who is sixty-five (65) years or older, which exemptionschedule is based upon annual adjusted gross income as defined for federalincome tax purposes as follows:
(i) An exemption not to exceed fifty thousand dollars($50,000) for those having an adjusted gross income of zero (0) to fifteenthousand dollars ($15,000);
(ii) An exemption not to exceed thirty-five thousand dollars($35,000) for those having an annual adjusted income of fifteen thousand onedollars ($15,001) to eighteen thousand dollars ($18,000);
(iii) An exemption not to exceed twenty-five thousand dollars($25,000) for those having an annual adjusted income of eighteen thousand onedollars ($18,001) to twenty-two thousand dollars ($22,000);
(iv) An exemption not to exceed twenty thousand dollars($20,000) for those having an annual adjusted income of twenty-two thousand onedollars ($22,001) to thirty thousand dollars ($30,000).
(2) Provided, that the exemption schedule applies only tosingle family dwellings in which the person resides; provided, further, thatthe person acquired the property for actual consideration paid or inherited theproperty; provided, further, that the person has resided in the town ofTiverton for a period of three (3) years ending with the date of assessment forthe year for which exemption is claimed; and provided, further, that theexemption is not allowed unless the person entitled to it has presented to theassessors, on or before the last day on which sworn statements may be filedwith the tax assessor for the year for which the exemption is claimed, dueevidence that he or she is so entitled, which evidence shall stand as long ashis or her residence remains unchanged.
(3) In the case of married persons, the age requirement willbe met as soon as either the husband or wife reaches the age of sixty-five (65)years, and in the event the husband passes away, a widow sixty-two (62) yearsof age to sixty-five (65) years of age is allowed the exemption as long as sheremains unmarried.
(j) The city council of the city of Warwick may provide, byordinance, for the freezing of the tax rate and valuation of real property forpersons seventy (70) years of age or older who reside in owner occupiedsingle-family homes where the income from all sources does not exceed seventhousand five hundred dollars ($7,500) for a single person and does not exceedfifteen thousand dollars ($15,000) for married couples. Persons seeking reliefshall apply for an exemption to the tax assessor no later than March 15 of eachyear.
(k) The town council of the town of East Greenwich mayprovide, by ordinance, and upon such terms and conditions as it deemsreasonable, for the freezing of both the tax rate attributable to education andthe valuation of taxes on real property located in the town of any person whois sixty-five (65) years or older or of any person who is totally andpermanently disabled regardless of age; provided, that the freeze of rate andvaluation on real property applies only to single or two (2) family dwellingsin which the person resides; and provided, further, that the person acquiredthe property for actual consideration paid or inherited the property; andprovided, further, that the exemption is not allowed unless the person entitledto it has presented to the tax assessor, on or before the last day on whichsworn statements may be filed with the assessor for the year for which theexemption is claimed, evidence that he or she is entitled, which evidence shallstand as long as his or her legal residence remains unchanged. The exemption isin addition to any other exemption provided by law; and provided, further, thatthe real estate is not taken from the tax rolls and is subject to the bondedindebtedness of the town.