Chapter 283
2010 -- H 8052 AS AMENDED
Enacted 06/25/10
A N A C T
RELATING TO TAX
EXEMPTIONS FOR THE ELDERLY IN BURRILLVILLE
Introduced By: Representatives Pacheco, and Newberry
Date Introduced: April 27, 2010
It is enacted by the General
Assembly as follows:
SECTION 1. Chapter 22 of the public laws of 1973 entitled,
"An Act Enabling the Town
Council of the Town of
hereby further amended to read as follows:
Section 1. AUTHORITY OF TOWN COUNCIL. – The town council of
the town of
Burrillville is hereby
authorized to grant a $4,000 real property exemption from taxation to any
person sixty two (62) years of age or over who owns and
occupies residential property located in
the town of
tenants, joint tenants or tenants by the entirety are sixty
two (62) years of age or over. Such
exemption shall be granted upon proof of the following:
(e)
Age.
(2)
Ownership of said residential property for a period of five (5) years next
prior to the
filing of any application for tax exemption Ownership of residential property in the town of
Burrillville during five
(5) of the six (6) years prior to the filing of an application for tax
exemption.
(3)
Occupancy of residential property in the town of
(6) years
prior to the filing of the application and current occupancy of the property
for which the
exemption is sought.the same.
(4)
That said taxpayer is legally domiciled in the town of
Such
proof shall conform to the provisions of section 2 of chapter 22 of the public
laws
of 1973. Nothing contained herein shall abrogate or
affect the authority conferred upon the tax
assessors by the provisions of section 44-3-3, subparagraph 16
of the general laws of Rhode
Island, 1956, as amended, nor
the provisions of section 44-3-56 of the general laws of Rhode
Island,
2004.
Sec. 2. FILING OF APPLICATION-PROOF OF RIGHT TO EXEMPTION. –
No person
shall be entitled to any exemption herein authorized in any
year without first filing an application
with the tax assessors on forms furnished by the
assessors. Each application shall be sworn to by
the applicant or applicants under penalty of perjury.
Proof of age, ownership, occupancy and legal
domicile shall be furnished in the following manner:
(a)
Proof of age: Age may be proved by furnishing to the assessors either a birth
certificate, certificate of citizenship, baptismal certificate,
affidavit of a third party or by such
other means as may be approved by the assessors.
(b)
Ownership: Ownership of residential property in the town of
(5) of
the six (6) years prior to the filing of the application may be established by furnishing the
tax assessors with the date or dates of purchase
and land record citation or citations. involved.
(c)
Occupancy: Occupancy of the residential property in the town of
five (5) of the pervious six (6) years may be proven by incorporating such fact in the sworn
application for exemption.
(d)
Legal domicile: Legal domicile may be established by the production of (1)
voter's
registration certificate or (2) by the production of a license to
operate a motor vehicle, or a
registration certificate or by such other means as the assessors
may reasonably require.
(e)
Other forms of proof: An applicant may provide proof of right to exemption if
the
above specified methods are not available to him or her by
furnishing military records, passports,
certificate of citizenship, or by such other evidence of proof as
may be required by the assessors.
In
the event that the applicants for exemption are co-tenants, joint tenants or
tenants by
the entirety, the proof enumerated above by any one of
the applicants shall be sufficient to be
entitled to the exemption.
Sec. 3. TERMINATION OF EXEMPTIONS. – All exemptions shall
terminate upon the
conveyance of the subject property, death of the person or
persons exempted or the moving of
such person or persons from the town of
Sec. 4. EFFECTIVE DATE OF EXEMPTION. – Applications for
exemptions under this
act filed on or before December 31 of this year and
annually by said date of each year thereafter
and approved by the assessors prior to the legal
certification of the tax roll shall be accepted by
the tax collector and credit for said exemption shall be
applied to the assessment of the following
fiscal year. Any applications for exemptions filed after
December 31 of any year and
subsequently approved by the assessors shall not be operative
until the year succeeding said filing
and the exemption credit shall become effective against
the assessment made December 31
following the date of filing.
Sec. 5 SEVERABILITY CLAUSE. – If any provision or provisions
or parts of this act
are declared to be unconstitutional by a court of
competent jurisdiction, such provision or
provisions or parts thereof shall be deemed to be void and the
remainder of said provision or
provisions shall remain in full force and effect.
SECTION 2. Any action taken at the regular meeting in said
town of
March 10, 2010, relating
to, clarifying and expanding real property exemptions from taxation to
any person sixty two (62) years of age or older, who are
residents of said town, is hereby
validated and confirmed.
SECTION 3. This act shall take effect upon passage.
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LC02436
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