§ 44-3-50 - Pawtucket – Certain tax exemptions.
SECTION 44-3-50
§ 44-3-50 Pawtucket – Certain taxexemptions. – (a) Notwithstanding any other provisions of general or special law to thecontrary, the city council of the city of Pawtucket is authorized to fix, byordinance or resolution, the amount of the exemptions with respect to assessedvalue from local taxation on taxable property to the following persons: forveterans and the unmarried widow or widower of veterans as defined in §44-3-4 at twelve thousand four hundred dollars ($12,400); for persons who arevisually impaired as defined in § 44-3-12 at seventy-four thousand threehundred dollars ($74,300); for veterans or the unmarried widow or widower ofveterans who are totally disabled as defined in § 44-3-4 at twenty-fourthousand eight hundred dollars ($24,800); for gold star parents as defined in§ 44-3-5 at eighteen thousand six hundred dollars ($18,600); for speciallyadapted housing for veterans with paraplegia as defined in § 44-3-4 attwenty-four thousand eight hundred dollars ($24,800); for any person of agesixty-five (65) years or over at thirty-seven thousand one hundred dollars($37,100). Beginning in fiscal year 2008, the age exemption shall increase bythree thousand dollars ($3,000) per year for three (3) years and then shallremain at forty-six thousand one hundred dollars ($46,100); for any personunder the age of sixty-five (65) who is totally disabled and who has beenreceiving social security disability benefits for a period of at least two (2)years at twenty-four thousand eight hundred dollars ($24,800); for any personwho owns real estate which is occupied by at least one owner, or one principal,shareholder or member of the owner, if said owner is a corporation, limitedliability company or other legal entity recognized under the laws of the Stateof Rhode Island, and which is individually listed or a contributing structurein a National Register of Historic Places and is listed on the city ofPawtucket's local historic district as defined in § 45-24.1-1.1, or isindividually listed as a local historic district, but shall not includeindividual condominium units located within a qualifying structure, atseventy-four thousand three hundred dollars ($74,300).
(b) Notwithstanding the language in § 44-5-13.2.5, allindividuals who are receiving the three (3) year exemption for increases in theassessed value of their real property, not exceeding thirty-seven thousand onehundred dollars ($37,100) cumulatively, resulting from alterations andimprovements to their real property as provided for under this section shallnot have the three (3) year time period reduced by the implementation ofrevaluation.
(c) Notwithstanding subsection (a) of this section,exemptions on motor vehicles and trailers shall be determined as prescribed in§ 44-34.1-1 regarding the phasing out of taxes on that property.
(d) The city council of the city of Pawtucket may subject theexemptions provided in this section to verifications with respect toqualification for exemptions that it deems necessary or desirable.