§ 44-3-51 - North Smithfield – Tax exemptions.
SECTION 44-3-51
§ 44-3-51 North Smithfield – Taxexemptions. – (a) The town council of the town of North Smithfield has the authority toexempt certain property from taxation based on the following: any real propertysituated in the town and owned and occupied by any person who has resided inthe town of North Smithfield for three (3) years, ending with the date ofassessment December 31st of the year requesting the exemption. Persons who areat least sixty-five (65) years of age are exempted up to five hundred dollars($500) from taxation. These exemptions are in addition to any and all otherexemptions from taxation to which the person may otherwise be entitled. Theexemption shall be applied uniformly and without regard to ability to pay.
(b) The town council of the town of North Smithfield isauthorized to provide by ordinance an exemption not to exceed five hundreddollars ($500) from local taxation on residential real property owned by anyperson who meets the following requirements: head of household; determined bythe social security administration to be totally disabled; occupies theproperty as the principal domicile of the person who is disabled. In no case isthe residential real property entitled to more than one five hundred dollar($500) exemption even though occupied and designated as a domicile by more thanone disabled person. Upon attaining the age of sixty-five (65) years thetotally disabled person is no longer entitled to the exemption provided in thissection. The exemption is not allowed unless the person entitled to it haspresented to the assessor, on or before the last day on which sworn statementsmay be filed with the assessor for the year for which the exemption is claimed,evidence that he or she is entitled to the exemption.