Chapter 288

Chapter 288

2003 -- S 0926

Enacted 07/17/03





     Introduced By: Senator John J. Tassoni

     Date Introduced: March 12, 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.