2003 -- H 6441
RELATING TO TAXATION
Introduced By: Representatives Petrarca, and Winfield
Date Introduced: May 13, 2003
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:
44-3-15.3. Tax credit for persons who are totally disabled -- Smithfield. – (a)
Notwithstanding the provisions of section 44-3-15, the town council of the town of Smithfield
may by ordinance provide for a tax credit in the amount of two hundred fifty dollars ($250) on the
real property located therein to any person who is one hundred percent (100%) disabled and
unable to work as of the date of the tax assessment. Said credit shall be in addition to any
exemption(s) provided for by law to which said person may otherwise be entitled. Provided, that
the applicant shall be determined by the social security administration to be totally disabled.
(b) In order to qualify for this credit, the applicant shall be a town resident who shall own
and reside in the real estate to which the credit is to be applied as of the time of the application for
the credit and also for a period of not less than five (5) years immediately preceding the
application. Provided, that only one tax credit may be given per household on a parcel of real
estate in any given year.
(c) Persons eligible for this credit shall file an application with the town tax assessor on
or before midnight of the 15th day of March of the year in which the credit is requested, on forms
to be provided for by the tax assessor. It shall be the obligation of the applicant to establish
eligibility for the credit to the tax assessor. Any person receiving the tax credit, provided for
herein, shall be required to annually submit certified proof of his or her disability on or before
March 15 in each year that the person continues to claim eligibility for the credit.
SECTION 2. This act shall take effect upon passage.