Chapter 269
2009 -- H 6158
Enacted 11/13/09
A N A C T
RELATING TO
TAXATION -- PROPERTY SUBJECT TO TAXATION
Introduced
By: Representatives
Date Introduced: April 29, 2009
It is enacted by the
General Assembly as follows:
SECTION 1. Sections 44-3-13 and 44-3-16 of the General Laws
in Chapter 44-3 entitled
"Property Subject to
Taxation" are hereby amended to read as follows:
44-3-13.
Persons over the age of 65 years -- Exemption. -- (a)
resident over the age of sixty-five (65) years, as of the
preceding December 31st; or, over the age
of seventy (70) years, as of the preceding December
31st; or, over the age of seventy-five (75)
years, as of the preceding December 31st, and which
exemption is in addition to any and all other
exemptions from taxation to which the resident may otherwise be
entitled. The exemption shall
be applied uniformly and without regard to ability to
pay. Only one exemption shall be granted to
cotenants, joint tenants, and tenants by the entirety, even
though all the cotenants, joint tenants
and tenants by the entirety are sixty-five (65) years of
age or over as of the preceding December
31st. The exemption applies to a life tenant who has
the obligation for payment of the tax on real
estate. The town council of the town of
exemption.
(b)
real or personal property located within the city of any
person sixty-five (65) years or over, which
exemption shall be in an amount not exceeding seven thousand
five hundred dollars ($7,500) of
valuation and which exemption is in addition to any and all
other exemptions from taxation and
tax credits to which the person may be entitled by this
chapter or any other provision of law.
(c)
(1) The city council of
the city of
for taxation the real property situated in the city and
owned and occupied by any person over the
age of sixty-five (65) years or occupied by any person
who is totally and permanently disabled
regardless of age, who otherwise qualify for tax freeze
benefits, which exemption is in an
amount
not exceeding twenty thousand dollars ($20,000) nine
thousand dollars ($9,000) and which
exemption is in addition to any and all other exemptions from
taxation to which the person may
be otherwise entitled. Any property owned by two (2)
or more persons living together where one
of the residents is over the age of sixty-five (65)
years or wherein any person is totally and
permanently disabled regardless of age, shall be allowed an
exemption in an amount not
exceeding twenty-three thousand dollars ($23,000). The exemption shall be applied uniformly
and without regard to ability to pay.
(2) The city council of
the city of
for taxation the property subject to the excise tax
situated in the city and owned by any person
over the age of sixty-five (65) years, not owning real
property, which exemption is in an amount
not exceeding three thousand dollars ($3,000) and which
exemption is in addition to any and all
other exemptions from taxation to which the person may be
otherwise entitled. The exemption
shall be applied uniformly and without regard to ability to
pay.
(d) East
ordinance, and upon any terms and conditions that it deems
reasonable, exempt from taxation the
real estate situated in the town of
of sixty-five (65) to seventy (70) years, as of the
preceding December 31st up to an amount of
twenty-six thousand dollars ($26,000); or, of the age of
seventy (70) to seventy-five (75) years, as
of the preceding December 31st up to an amount of
thirty-four thousand dollars ($34,000); or, of
the age of seventy-five (75) to eighty (80) years, as of
the preceding December 31st up to an
amount of forty-two thousand dollars ($42,000); or, of the
age of eighty (80) to eighty-five (85)
years, as of the preceding December 31st up to an amount of
fifty thousand dollars ($50,000); or,
of the age of eighty-five (85) years or more, as of the
preceding December 31st up to an amount
of fifty-eight thousand dollars ($58,000), and which
exemption is in addition to any and all other
exemptions from taxation to which the resident may otherwise be
entitled. The exemption shall
be applied uniformly and without regard to ability to
pay. Only one exemption shall be granted to
cotenants, joint tenants, and tenants by the entirety, even
though all the cotenants, joint tenants,
and tenants by the entirety are eligible for an exemption
pursuant to this subsection. The
exemption applies to a life tenant who has the obligation for
payment of the tax on real estate.
(e)
taxation the real property, situated in said town, owned and
occupied for a period of five (5) years
by any person over the age of sixty-five (65) years,
which exemption shall be in an amount not
exceeding twenty-four thousand four hundred and forty dollars
($24,440) of valuation, and which
exemption 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.
(f)
ordinance, exempt from valuation for taxation the real property
located within the town of any
person sixty-five (65) years or over, which exemption is in
amount not exceeding ten thousand
dollars ($10,000) of valuation and which exemption shall be in
addition to any and all other
exemptions from taxation and tax credits to which the person may
be entitled by this chapter or
any other provision of law.
(g) Tiverton. - The
town council of the town of
from taxation the real property situated in the town owned
and occupied by any person over the
age of sixty-five (65) years, and which exemption is in
an amount not exceeding ten thousand
dollars ($10,000) of valuation, and which exemption is in
addition to any and all other
exemptions from taxation to which the person may be otherwise
entitled. The exemption shall be
applied uniformly and without regard to ability to pay. Only
one exemption shall be granted to
cotenants, joint tenants, and tenants by the entirety, even
though all of the cotenants, joint tenants,
and tenants by the entirety are sixty-five (65) years of
age or over. The exemption applies to a life
tenant who has the obligation for the payment of the tax on
real property.
(h)
taxation the real property situated in the town owned and
occupied by any person over the age of
sixty-five (65) years, and which exemption is in amount not
exceeding twenty-eight thousand
nine hundred dollars ($28,900) of valuation and which
exemption is in addition to any and all
other exemptions from taxation to which the person may be
otherwise entitled. The exemption
shall be applied uniformly and without regard to ability to
pay. Only one exemption shall be
granted to cotenants, joint tenants, and tenants by the
entirety, even though all of the cotenants,
joint tenants, and tenants by the entirety are sixty-five
(65) years of age or over. The exemption
applies to a life tenant who has the obligation for the
payment of the tax on the real property.
(i)
taxation real or personal property located within the city of
any person sixty-five (65) years or
over, which exemption is in an amount not exceeding ten
thousand dollars ($10,000) of valuation
and which exemption is in addition to any and all other
exemptions from taxation and tax credits
to which the person may be entitled by this chapter or
any other provision of law.
(j)
from taxation a real property situated in the town owned
and occupied for a period of five (5)
years next prior to filing of an application for a tax
exemption, by any person over the age of
sixty-five (65) years, and which exemption is in an amount
and pursuant to any income
limitations that the council may prescribe in the ordinance from
time to time, and which
exemption is in addition to any and all other exemptions from
taxation to which the person may
be otherwise entitled. The exemption shall be applied
uniformly and without regard to ability to
pay. Only one exemption shall be granted to cotenants,
joint tenants, and tenants by the entirety,
even though all of the cotenants, joint tenants, and
tenants by the entirety are sixty-five (65) years
of age or over. The exemption applies to a life tenant
who has the obligation for the payment of
the tax on real property.
44-3-16. Elderly
-- Freeze of tax rate and valuation. -- (a) The
city or town councils of
the various cities and towns except the towns of West
Warwick,
may provide, by ordinance, for the freezing of the rate
and valuation of taxes on real property
located therein to any person who is sixty-five (65) years or
older or to any person who is totally
and permanently disabled regardless of age and who does
not have income from all sources in
excess of four thousand dollars ($4,000) per year, or in the
case of the town of
person who is sixty-five (65) years or older or to any
person who is totally and permanently
disabled regardless of age and who does not have income from
all sources in excess of six
thousand dollars ($6,000) per year, and a total income of
seventy-two hundred dollars ($7,200)
for two (2) or more persons living in that dwelling, or
in the case of the city of
person who is sixty-five (65) years or older or to any
person who is totally and permanently
disabled regardless of age and who does not have income from
all sources in excess of sixteen
thousand two hundred dollars ($16,200) twenty thousand dollars ($20,000) per year, or
a lesser
figure as determined by the city council of the city of eighteen
thousand four hundred dollars ($18,400) twenty-three thousand dollars ($23,000), or a
lesser
figure as determined by the city council of the city of
in that dwelling; provided, that the freeze of rate and
valuation on real property applies only to
owner occupied single or two (2) family dwellings in which
the person resides; and provided,
further, that the exemption is not allowed unless the person
entitled to it has presented to the
assessors, on or before the last day on which sworn statements
may be filed with the assessors for
the year for which the tax freeze is claimed, or for
taxes assessed December 31, 2002 2009, the
deadline is April 15, 2003 2010, evidence that
he or she is entitled, which evidence shall stand as
long as his or her legal residence remains unchanged. The
exemptions shall be in addition to any
other exemption provided by law, and provided, further,
that the real estate is not taken from the
tax rolls and is subject to the bonded indebtedness of
the city or town.
(b) (1) The town council of the town of
schedule of exemptions from the assessed valuation on real
property located there for any person
who is sixty-five (65) years or older or to any person
who is totally and permanently disabled
regardless of age, which exemption schedule is based upon gross
annual income from all sources
as follows:
(i)
An exemption of three hundred seventy-five dollars ($375) for those having a
gross
annual income from all sources of $0 to $15,000;
(ii) An exemption of
two hundred eighty dollars ($280) for those having a gross annual
income from all sources of $15,001 to $20,000;
(iii) An exemption of
two hundred thirty-five dollars ($235) for those having a gross
annual income from all sources of $20,001 to $25,000;
(iv)
An exemption of one hundred ninety dollars ($190) for those having a
gross annual
income from all sources of $25,001 to $30,000;
(v) An exemption of one
hundred dollars ($100) for those having a gross annual income
from all sources of $30,001 to $35,000.
(2) Provided, that the
exemption schedule applies only to single family dwellings in
which the person resides; provided, further, that the
person acquired the property for actual
consideration paid or inherited the property; provided, further,
that the person has resided in the
town of
year for which exemption is claimed; and provided,
further, that the exemption is not allowed
unless the person entitled to it has presented to the
assessors, on or before the last day on which
sworn statements may be filed with the tax assessor for the
year for which the exemption is
claimed, evidence that he or she is entitled, which evidence
shall stand as long as his or her
residence remains unchanged. In the case of married persons,
the age requirement will be met as
soon as either the husband or wife reaches the age of
sixty-five (65) years and in the event the
husband passes away, a widow sixty-two (62) years of age to
sixty-five (65) years of age is
allowed the exemption as long as she remains unmarried.
(3) Those persons
granted tax relief under chapter 255 of the Public Laws of 1972 have
the option of retaining their current tax freeze or
abandoning it to seek relief under this
subsection.
(c) The town council of
the town of
the real property and/or mobile homes situated in the
town which is owned and occupied as the
principal residence, by any one or more persons sixty-five (65)
years of age or over or by one
who is totally and permanently disabled, regardless of
age, domiciled in the town of
upon terms and conditions that may be established by the
town council in the ordinance. The
exemption is for taxes assessed December 31, 1975, and
subsequent years. Any ordinance
adopted by the town council pursuant to the provisions of
this subsection and subsections (d) and
(e) may be amended at any
time and from time to time by the town council or any successor town
council.
(d) The town council of
the town of
the real property situated in the town, owned and
occupied by any person, who is a veteran as
defined in section 44-3-4, totally and permanently disabled
or over the age of sixty-five (65)
years, which exemption is in an amount not exceeding nine
thousand dollars ($9,000) of
valuation, retroactive to real property assessed on December
31, 1978, and which exemption is in
addition to any and all other exemptions from taxation to
which the person may be entitled. The
exemption is applied uniformly, and without regard to ability
to pay, provided, that only one
exemption is granted to co-tenants, joint tenants, and tenants
by the entirety, even though all of
the co-tenants, joint tenants, and tenants by the
entirety are veterans, totally and permanently
disabled, or sixty-five (65) years of age or over. The
exemption applies to a life tenant who has
the obligation for the payment of the tax on the real
property.
(e) The town council of
the town of
ordinances to provide that any person who obtains an exemption
pursuant to the ordinance to
which the person is not entitled by the filing or making of
any false statement or the proffering of
any document or other writing known by the person to have
been altered, forged, or to contain
any false or untrue information is liable to the town of
the amount of reduction in taxes resulting from the exemption,
which amount is recoverable by
the town in a civil action.
(f) The town council of
the town of
the rate and valuation of taxes on real property located
in the town to any qualified person who is
sixty-five (65) years or older regardless of income, or to
any person who is totally and
permanently disabled regardless of age, and income, provided,
that the freeze of rate and
valuation on real property applies only to single family dwellings
in which the person resides; and
provided, further, that the person acquired the property for
actual consideration paid or inherited
the property; and provided that the qualified person has
presented to the assessors, on or before
the last day on which sworn statements may be filed with
the assessors for the year for which the
exemption is claimed, evidence that he or she is entitled,
which evidence shall stand as long as his
or her legal residence remains unchanged. The
stabilization of resulting tax assessments shall be
subject to reasonable definitions, terms and conditions as
may otherwise be prescribed by
ordinance. The exemption is in addition to any other exemption
provided by law, and provided,
further, that the real estate is not taken from the tax rolls
and is subject to the bonded
indebtedness of the town.
(g) (1) (i) The town council of the town of
freezing of the rate and valuation of taxes on real property
located there to any person who is
sixty-five (65) years or older, or if not sixty-five (65) or
older, the taxpayer's spouse who is
domiciled with him or her, is sixty-five (65) or older; who is
fifty (50) years or older and who is
the widow or widower of a taxpayer who, prior to death,
had qualified for, and was entitled to
relief under this subsection and who was domiciled with the
decedent taxpayer on the date of
death or to any person who is totally and permanently
disabled regardless of age. The taxpayer
shall reside in the town of
(ii) To qualify for
relief, the taxpayer shall have "adjusted gross income", as the term
is
defined for federal income tax purposes, for the preceding
calendar year of less than ten thousand
dollars ($10,000).
(2) The tax is
calculated by fixing the tax at the tax rate as levied on the real property
during the year in which the taxpayer became age sixty-four
(64) or totally and permanently
disabled regardless of age. The rate remains regardless of the
taxpayer's age, date of application,
or date of qualification.
(3) The taxpayer shall
apply annually for tax relief on a form prepared by the tax
assessor. The application shall be filed between January 1 and
May 15 for any year in which
benefits are claimed. The taxpayer shall file any supplemental
information necessary to satisfy the
claim. Upon approval, the tax relief shall take effect in
the next forthcoming tax roll.
(4) The owner of the
property or a tenant for life or for a term of years who meets the
qualifications previously enumerated is entitled to pay the tax
levied on the property for the first
year in which the claim for tax relief is filed and
approved. For each subsequent year the taxpayer
shall meet the qualifications hereafter enumerated, the
taxpayer shall be entitled to continue to
pay the tax or the lesser amount as is levied.
(h) The town council of
the town of
the real property and/or mobile homes situated in the
town which is owned and occupied as the
principal residence by any one or more persons sixty-five (65)
years of age or over by one who is
totally and permanently disabled, regardless of age, domiciled
in the town of
terms and conditions as may be established by the town
council in the ordinance.
(i)
(1) The town of
from the assessed valuation on real property located there
for any person who is sixty-five (65)
years or older, which exemption schedule is based upon
annual adjusted gross income as defined
for federal income tax purposes as follows:
(i)
An exemption not to exceed fifty thousand dollars ($50,000) for those having an
adjusted gross income of zero (0) to fifteen thousand dollars
($15,000);
(ii) An exemption not
to exceed thirty-five thousand dollars ($35,000) for those having
an annual adjusted income of fifteen thousand one
dollars ($15,001) to eighteen thousand dollars
($18,000);
(iii) An exemption not
to exceed twenty-five thousand dollars ($25,000) for those having
an annual adjusted income of eighteen thousand one
dollars ($18,001) to twenty-two thousand
dollars ($22,000);
(iv)
An exemption not to exceed twenty thousand dollars ($20,000) for those
having an
annual adjusted income of twenty-two thousand one dollars
($22,001) to thirty thousand dollars
($30,000).
(2) Provided, that the
exemption schedule applies only to single family dwellings in
which the person resides; provided, further, that the
person acquired the property for actual
consideration paid or inherited the property; provided, further,
that the person has resided in the
town of
which exemption is claimed; and provided, further, that the
exemption is not allowed unless the
person entitled to it has presented to the assessors, on or
before the last day on which sworn
statements may be filed with the tax assessor for the year for
which the exemption is claimed, due
evidence that he or she is so entitled, which evidence shall
stand as long as his or her residence
remains unchanged.
(3) In the case of
married persons, the age requirement will be met as soon as either the
husband or wife reaches the age of sixty-five (65) years, and
in the event the husband passes
away, a widow sixty-two (62) years of age to sixty-five
(65) years of age is allowed the
exemption as long as she remains unmarried.
(j) The city council of
the city of
the tax rate and valuation of real property for persons
seventy (70) years of age or older who
reside in owner occupied single-family homes where the
income from all sources does not exceed
seven thousand five hundred dollars ($7,500) for a single
person and does not exceed fifteen
thousand dollars ($15,000) for married couples. Persons
seeking relief shall apply for an
exemption to the tax assessor no later than March 15 of each
year.
(k) The town council of
the town of
upon such terms and conditions as it deems reasonable, for
the freezing of both the tax rate
attributable to education and the valuation of taxes on real
property located in the town of any
person who is sixty-five (65) years or older or of any
person who is totally and permanently
disabled regardless of age; provided, that the freeze of rate
and valuation on real property applies
only to single or two (2) family dwellings in which the
person resides; and provided, further, that
the person acquired the property for actual consideration
paid or inherited the property; and
provided, further, that the exemption is not allowed unless
the person entitled to it has presented
to the tax 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,
which evidence shall stand as long as his or her legal
residence remains unchanged. The
exemption is in addition to any other exemption provided by
law; and provided, further, that the
real estate is not taken from the tax rolls and is subject
to the bonded indebtedness of the town.
SECTION 2. This act shall take effect upon passage.
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LC02561
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