Introduced By: Representatives, Kelley, Bierman, Long, Amaral and Benson
Date Introduced : January 27, 1998
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-3-16 of the General Laws in Chapter 44-3 entitled "Property Subject to Taxation" is hereby amended to read as follows:
44-3-16. Freeze of tax rate and valuation for the elderly. -- (a) The city or town councils of the various cities and towns except the towns of West Warwick, Exeter, Coventry and Bristol 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 {ADD or to any person who is totally and permanently disabled regardless of age ADD} 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 Johnston to any person who is sixty-five (65) years or older {ADD or to any person who is totally and permanently disabled regardless of age ADD} 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 Cranston to any person who is sixty-five (65) years or older {ADD or to any person who is totally and permanently disabled regardless of age ADD} and who does not have income from all sources in excess of thirteen thousand two hundred dollars ($13,200) per year, or a lesser figure as determined by the city council of the city of Cranston and a total income of fifteen thousand dollars ($15,000), or a lesser figure as determined by the city council of the city of Cranston, for two or more persons living in that dwelling; provided, however, that the freeze of rate and valuation on real property shall apply only to owner occupied single or two family dwellings in which the person resides; and provided, further, that the exemption shall not be allowed unless the person entitled thereto shall have 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 foregoing is claimed, or for taxes assessed December 31, 1994, the deadline shall be April 15, 1995, due evidence that he or she is so entitled, which evidence shall stand as long as his or her legal residence remains unchanged. The foregoing shall be in addition to any other exemption provided by law, and provided further, that the real estate shall not be taken from the tax rolls and shall be subject to the bonded indebtedness of the city or town.
(b) (1) The town council of the town of West Warwick may provide by ordinance for a schedule of exemptions from the assessed valuation on real property located therein 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 said exemption schedule shall be based upon gross annual income from all sources as follows:
(i) An exemption of $10,000 for those having a gross annual income from all sources of $0 to $7,000;
(ii) An exemption of $8,000 for those having a gross annual income from all sources of $7,001 to $9,000;
(iii) An exemption of $6,000 for those having a gross annual income from all sources of $9,001 to $11,000;
(iv) An exemption of $4,000 for those having a gross annual income from all sources of $11,001 to $13,000;
(v) And an exemption of $3,000 for those having a gross annual income from all sources from $13,001 to $15,000;
(2) Provided, however, that the exemption schedule shall apply only to single family dwellings in which the person resides; provided further, the person acquired the property for actual consideration paid or inherited the property; provided further, the person has resided in the town of West Warwick for a period of three (3) years ending with the date of assessment for the year for which exemption is claimed; and provided further, that the exemption shall not be allowed unless the person entitled thereto shall have 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 foregoing is claimed, due evidence that he or she is so 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 will be allowed the exemption as long as she remains unmarried.
(3) Those persons granted tax relief under chapter 255 of the Public Laws of 1972 will 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 Coventry may by ordinance exempt from taxation 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 Coventry, upon such terms and conditions as may be established by the town council in the ordinance. The exemption shall be 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 Coventry may by ordinance exempt from taxation 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 shall be in an amount not exceeding nine thousand dollars ($9,000) of valuation, retroactive to real property assessed on December 31, 1978, and which exemption shall be 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, provided, however, that only one such exemption shall be 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 shall apply 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 Coventry is hereby authorized in the ordinance or 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 shall be liable to the town of Coventry for an amount equal to double the amount of reduction in taxes resulting from the exemption, which amount shall be recoverable by the town in a civil action.
(f) The town council of the town of Exeter 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 whose annual adjusted gross income, if any, as defined for federal income tax purposes, does not exceed six thousand two hundred dollars ($6,200), provided, however, that the freeze of rate and valuation on real property shall apply only to single family dwellings in which the person resides; provided the person acquired the property for actual consideration paid or inherited the property; and provided, further, that the exemption shall not be allowed unless the person entitled thereto shall have 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 foregoing is claimed, due evidence that he or she is so entitled, which evidence shall stand as long as his or her legal residence remains unchanged. The foregoing shall be in addition to any other exemption provided by law, and provided further that the real estate shall not be taken from the tax rolls and shall be subject to the bonded indebtedness of the town.
(g) (1) (i) The town council of the town of Bristol 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 if not sixty-five (65) or older, the taxpayer's spouse who is domiciled with him or her, shall be 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 hereunder and who was domiciled with the decedent taxpayer on the date of death {ADD or to any person who is totally and permanently disabled regardless of age ADD}. The taxpayer shall reside in the town of Bristol for one year prior to filing the claim for relief.
(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 shall be 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) {ADD or totally and permanently disabled regardless of age ADD} . The rate shall remain 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 heretofore enumerated shall be 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 Tiverton may by ordinance exempt from taxation 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 Tiverton, upon such terms and conditions as may be established by the town council in the ordinance.
(i) (1) The town of Tiverton may provide by ordinance for a schedule of exemptions from the assessed valuation on real property located therein for any person who is sixty-five (65) years or older, which exemption schedule shall be based upon annual adjusted gross income as defined for federal income tax purposes as follows:
(i) An exemption of twenty thousand dollars ($20,000) for those having an adjusted gross income of zero (0) to thirteen thousand dollars ($13,000);
(ii) An exemption of fifteen thousand dollars ($15,000) for those having an annual adjusted income of thirteen thousand one dollars ($13,001) to sixteen thousand dollars ($16,000);
(iii) An exemption of ten thousand dollars ($10,000) for those having an annual adjusted income of sixteen thousand one dollars ($16,001) to twenty thousand dollars ($20,000);
(2) Provided, however, that the exemption schedule shall apply only to single family dwellings in which the person resides; provided further, the person acquired the property for actual consideration paid or inherited the property; provided further, the person has resided in the town of Tiverton for a period of three (3) years ending with the date of assessment for the year for which exemption is claimed; and provided further, that the exemption shall not be allowed unless the person entitled thereto shall have 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 foregoing 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 will be allowed the exemption as long as she remains unmarried.
SECTION 2. This act shall take effect upon passage.
