Chapter 320

2010 -- S 2970

Enacted 09/21/10

 

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

          

     Introduced By: Senator P Fogarty

     Date Introduced: June 03, 2010

 

It is enacted by the General Assembly as follows:

 

     SECTION 1. Section 44-3-35 of the General Laws in Chapter 44-3 entitled "Property

Subject to Taxation" is hereby amended to read as follows:

 

     44-3-35. Burrillville -- Real estate tax exemption for persons who are disabled. -- (a)

The town council of the town of Burrillville is authorized to provide, by ordinance, for an

exemption not to exceed three thousand dollars ($3,000) on assessed value from local taxation on

residential property for any person who is:

      (1) Determined by the social security administration to be totally disabled or for persons

ineligible for social security, eligibility shall be determined through a process to be established by

ordinance;

      (2) Owns a single-family or a two-family residential property for a period of one year

next prior to the filing of an application for taxation; and

      (3) Occupies as his or her legal domicile, the residential property for which an exemption

is being applied.

      (b) This exemption is in addition to any other tax exemption provided under any other

acts or ordinances of the town of Burrillville.

      (c) The exemption is not allowed unless the person entitled to it has presented to the tax

assessor on or before the last day in 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 to the exemption.

     

     SECTION 2. This act shall take effect upon passage.

     

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LC02843

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