A N A C T
RELATING TO PROPERTY SUBJECT TO TAXATION
It is enacted by the General Assembly as follows:
SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is hereby amended by adding thereto the following section:
44-3-51. Tax exemptions in the Town of North Smithfield. -- (a) The Town Council of the Town of North Smithfield shall have the authority to exempt certain property from taxation based on the following: Any real property situated in said town and owned and occupied by any person who has resided in the Town of North Smithfield for three years, ending with the date of assessment December 31st of the year requesting such exemption. Persons who are at least sixty five (65) years of age shall be exempted up to three hundred dollars ($300) from taxation. Said exemptions shall be in addition to any and all other exemptions from taxation to which said person may be otherwise entitled. Said exemption shall be applied uniformly and without regard to ability to pay.
(b) The Town Council of the Town of North Smithfield shall be authorized to provide by ordinance an exemption not to exceed three hundred dollars ($300) from local taxation on real residential property owned by any person who meets the following requirements: head of household, be determined by the Social Security Administration to be totally disabled, occupies the property as the principal domicile of the person who is disabled; in no case is the real residential property entitled to more than one three hundred dollar ($300) exemption even though occupied and designated as a domicile by more than one person who is disabled. Upon attaining the age of sixty-five (65) years the person who is totally disabled is no longer entitled to the exemption provided in this section. The exemption is not allowed unless the person entitled to it has presented to the assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the exemption is claimed, evidence that he or she is entitled.
SECTION 2. This act shall take effect upon passage.