Title 44
Taxation

Chapter 5
Levy and Assessment of Local Taxes

§ 44-5-13.2.5. Pawtucket — Exemption for residential improvements and alterations.

(a) The tax assessor of the city of Pawtucket is authorized to grant an exemption from real property taxation equal to any increase in assessed valuation not exceeding fifteen thousand dollars ($15,000) cumulatively resulting from alterations and improvements made to existing dwellings used for residential purposes and shall include mobile and manufactured homes. For the purpose of this section, “dwelling” has the meaning defined in § 45-24.3-5(10). “Mobile and manufactured home” has the meaning defined in § 31-44-1(8). The exemption is granted for three (3) years commencing with the tax roll assessed as of the assessment date which immediately follows the completion of the alterations and improvements or which next occurs eighteen (18) months after the date of issuance of the building permit for the alterations and improvements, whichever occurs first.

(b) In order to be eligible for exemption, the dwelling must be an existing residential dwelling and be at least five (5) years of age at the time of issuance of the building permit for the alterations and improvements, all real estate taxes and other assessments and fees assessed against the dwelling must be paid up to date, and the dwelling must meet all minimum housing building code and zoning requirements or the alterations and improvements must be that which will improve the dwelling to meet code requirements. The tax assessor shall require a certificate from the building inspector that the dwelling meets all minimum housing, building code and zoning requirements and regulations including the number of dwelling units allowed. The certificate from the building inspector shall be provided to the tax assessor at the time that the application for an exemption is filed.

(c) The exemption provided for in this section is allowed only for owner-occupied residential dwellings including up to five (5) units, including the owner-occupied unit, and include owner-occupied residential condominium units. The exemption is not allowed for any property used for professional or business use or other commercial or income-producing purposes other than owner-occupied dwellings of five (5) units or fewer.

(d) Alterations and improvements which qualify for the exemption provided for in this section include the following:

(1) Installations of additional plumbing facilities, electrical fixtures or re-wiring of the electrical system, heating system, hot water system or the replacement of any of these items;

(2) Inside and outside painting or redecorating;

(3) Repairing, repainting or replacing existing masonry;

(4) Reshingling or installation of siding on exterior walls;

(5) Replacing or repairing roofs, gutters, downspouts;

(6) Weather stripping, insulating or replacing of existing windows and sashes;

(7) Adding a bedroom, bathroom, recreation room, fireplace or garage;

(8) Converting basement into amusement or rumpus room;

(9) Enclosing open porches or breezeways;

(10) New basement or incinerator;

(11) Adding new fences or stone walls;

(12) Repairing or replacing or adding porches, steps, sidewalks or driveways;

(13) Adding any built-ins, kitchen cabinets or closets;

(14) Any other improvement, alteration, or addition which the city council may provide for by ordinance which does not materially affect the character and use of the property and is of such a nature that the property retains its basic structural design and is improved to a condition comparable to similar structures and housing standards.

(e) An exemption will not be allowed if a building permit and/or zoning approval is granted after the alteration or improvement is made. The following are not deemed to be alterations and improvements which qualify for exemption under this section:

(1) Any increase in the number of dwelling units;

(2) The addition of recreational facilities including, but not limited to, swimming pool and/or pool cabana, a tennis court or basketball court;

(3) Any change in connection with, or enabling the operation of a business or profession from a residence;

(4) Any alteration or improvement which in the opinion of the tax assessor is of such a nature that the property does not retain its basic structural design or that the character and use of the property has changed;

(5) Any alteration or improvement made without a building permit issued by the building inspector.

(f) No person is entitled to any exemption under this section without first filing an application with the tax assessor on forms furnished by the tax assessor. The application requires information as to cost, construction, ownership, occupancy, use and any other information required by the tax assessor to determine compliance with the terms of this section. The tax assessor may require the applicant to provide recipients and other evidence of the cost of the alteration or improvement. The city council of the city of Pawtucket may, by ordinance, adopt rules and regulations not inconsistent with this section concerning the exemption provided for under this section, the manner and form of application for the exemption, the proof required for the dwelling to be considered “owner-occupied” and the determination by the tax assessor of the cost, valuation, and amount of exemption allowed for the alterations and improvements. Applications for exemption must be filed by December 31 of the year in which the alterations and improvements are completed and may be approved by the tax assessor prior to certification of the subsequent tax roll.

(g) Any exemption under this section terminates upon the conveyance of the subject property, except for a conveyance or transfer to a member of the immediate family of the owner without consideration. For the purposes of this section, “member of the immediate family of the owner” includes the owner’s spouse, parents, children, grandchildren and brothers and sisters. Any exemption terminates when this property subject to exemption is no longer owner-occupied for residential purposes or if the original conditions and qualifications for the granting of the exemption no longer exist. A person’s residence for the purpose of this section is his or her fixed and established domicile. The tax assessor may challenge a person’s residency based upon the criteria established in chapter 1 of title 17 relating to residency for voting purposes.

(h) Any person aggrieved by a decision of the tax assessor pursuant to this section has the right to an appeal pursuant to the terms of this chapter to the city of Pawtucket board of tax review.

(i) Notwithstanding the grant of an exemption under this section, the property is still subject to any general revaluation on a city-wide basis. An owner of an owner-occupied dwelling is allowed one exemption under this section during each revaluation period.

(j) No exemption is granted for alterations and improvements made pursuant to a building permit issued prior to December 31, 1995.

(k) An exemption shall not be allowed if a building permit and/or zoning approval is granted after the alteration or improvement is made.