The text
Sec. 27-1. - Veteran's exemptions.#
(a)
Entitlements and amounts. For the purposes of this subsection, see section 27-9.
(b)
Qualifications. For the purposes of this subsection, see G.L. 1956 §§ 44-3-4, 44-3-4.2, and 44-3-5, as amended.
(Code 1972, § 21.1-1; Ord. No. 2006-09, 3-29-06)
Sec. 27-2. - Freeze on real property taxes for certain persons.#
(a)
There is hereby established a freeze on the rate and valuation of taxes on the principal residence located in the town to any person who is 65 years or older, or if not 65 years or older, that taxpayer's spouse who is domiciled with him, shall be 65 years or older; who is 50 years or older and who is the widow/widower of a taxpayer who, prior to death, had qualified for, and was entitled to relief hereunder, and who was domiciled with such decedent taxpayer on the date of death. Such taxpayer shall reside in the town for one year prior to filing the claim for relief.
(b)
To qualify for relief, the taxpayer shall have total household adjusted gross income, as such term is defined for federal income tax purposes, for the preceding calendar year of less than $10,000.00.
(c)
The tax shall be calculated by fixing the tax at the tax rate as levied on such real property during the year in which the taxpayer became age 64. The rate shall remain regardless of the taxpayer's age, date of application or date of qualification.
(d)
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 the 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 roll.
(e)
The owner of such 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 such property for the first year in which the claim for tax levied on such 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 such tax or such lesser amount as is levied. No further applications will be accepted subsequent to March 15, 1994.
(Code 1972, § 21.1-2)
Sec. 27-2.1. - Deferral of taxes.#
Upon proper application therefore and subject to conditions hereinafter set forth, payment of a portion of the taxes on a qualified property as defined herein, owned and occupied by a qualified resident of the Town of Bristol age 65 or older, is deferred until the property is disposed of by reasons of death of the qualified owner-occupant or by the reason of transfer or conveyance as hereinafter set forth. The portion of taxes deferred under this section is the amount of any taxes due in the year for which the deferral is claimed which exceeds the taxes due and payable in the base year, provided however that for applications filed in 2004 and 2005 for persons otherwise qualified in 2004, the base year shall be the year based upon the assessment of December 31, 2002.
(Ord. No. 2004-29, 8-25-04)
Sec. 27-2.2. - Application.#
An application for tax deferral shall be presented to the tax assessor on or before the last day upon which sworn accounts of their ratable estate are required to be filed pursuant to Chapter 5 of Title 44 of the Rhode Island General Laws for each year for which such deferral is claimed, provided however that in the initial year of this program a timely application may be filed by October 1, 2004. Such application shall be on a form provided by the tax assessor and shall be accompanied by such other forms of evidence as the tax assessor may reasonably require to establish eligibility for the deferral program. All applications must be signed by all persons or entities having a present legal or equitable ownership interest in the property.
(Ord. No. 2004-29, 8-25-04)
Sec. 27-2.3. - Definitions.#
For the purpose of this chapter the following definitions shall apply:
Base year. The year before the year for which the application for deferral of taxes is first claimed.
Household income. Total income from whatever source derived, including but not limited to realized capital gains, pension, annuity, retirement and social security benefits received by all persons living in the dwelling except the live-in caretaker or care-giver, who has another primary residence. Household income shall be determined on the basis of the calendar year ending with the date of assessment for the tax year for which the deferral is claimed.
Resident. A person legally domiciled within the town for a period of at least 20 years ending with the date of assessment for the year for which the deferral is claimed and who continues to be legally domiciled in the town during the period for which the deferral is claimed. Residency must be for at least nine months per annum. Mere seasonal or temporary residence in town, of whatever duration, shall not constitute domicile for the purposes of this section. Absence from the town for 12 months shall be prima facie evidence of termination or abandonment of domicile. The burden of establishing domicile in the town shall be on the applicant.
Qualified property. An owner occupied, single-family residence, with no accessory family dwelling unit or commercial component or use.
Qualified resident. A resident of the Town of Bristol who: (1)
Is 65 years of age or older as of the assessment date for the year for which the deferral is claimed;
(2)
Is one of the lawful owners of the property for which the deferral is claimed and has continuously been a lawful owner of that property for a period not less than 20 years ending on the date of assessment for the year for which the deferral is claimed;
(3)
Occupies the subject property at his or her principal residence;
(4)
Who has a household income of not less than $10,000.00 but not more than $50,000.00.
(Ord. No. 2004-29, 8-25-04)
Sec. 27-2.4. - Payment.#
The amount of any taxes deferred pursuant hereto shall be a lien on the property from the date of assessment and shall be payable upon the occurrence of any one of the following: (1)
Within six months of the death of the qualified resident, (subject to exception set forth in section 27-2.6).
(2)
Transfer or conveyance of the property to any one other than a person who was a qualified resident and joint applicant at the time the deferral was first claimed.
(3)
Written request of the applicant to be removed from the program.
(Ord. No. 2004-29, 8-25-04)
Sec. 27-2.5. - Title.#
If title to the property is held by two or more persons, the terms "qualified resident", "owner-occupant" and "applicant" shall refer to all such persons. Each such person must meet the eligibility requirements provided in this section, except in the following cases: (1)
In the case or property held jointly by husband and wife, the property, if otherwise eligible for deferral shall not be disallowed upon the grounds that one spouse is not 65 years or older or has not resided in Bristol for the required 20 years.
(2)
A deferral under this section shall not be disallowed if the owner-occupant has only a life estate in the property or if the property is in the name of a parent or one or more children or a living trust for the benefit of the otherwise qualified resident and the owners submit an affidavit that the qualified resident is principal owner or present beneficiary and title is held in that manner for estate planning purposes only.
(Ord. No. 2004-29, 8-25-04)
Sec. 27-2.6. - Transfer to widow/widower.#
(a)
In the event that the death of a qualified resident results in title being vested in a surviving widow or widower and at the time of said death the widow or widower is a qualified resident, said death shall result in only the following portion of the deferred taxes becoming due and payable:
(1)
Those taxes which would otherwise have been due and payable in the years prior to the lawful marriage of the qualified resident and the surviving widow/widower.
(b)
The remainder of the deferred taxes become due and payable;
(1)
Within six months of the death of the widow/widower.
(2)
Transfer or conveyance of the property to anyone other than a person who was a qualified resident and joint applicant at the time the deferral was first claimed.
(3)
Written request of the applicant to be removed from the program.
(Ord. No. 2004-29, 8-25-04)
Sec. 27-2.7. - Other exemptions.#
Any applicant qualifying for tax deferral pursuant to this section shall remain eligible for any and all tax exemptions allowed by the town for which they are eligible and have qualified at the time of enrollment in the tax deferment program established hereby. Provided however that such exemptions shall not be increased by any automatic annual increase set forth in any local laws or ordinances during the period in which taxes are deferred.
(Ord. No. 2004-29, 8-25-04)
Sec. 27-2.8. - Regulations.#
Subject to the approval of the town administrator and the town council the tax assessor shall formulate and adopt regulations for the administration of this program which shall not be inconsistent with the provisions hereof and which may govern requirements of the program including, but not limited to: form and recordation of lien, manner of establishment of title, form of application and requisite supporting documents.
(Ord. No. 2004-29, 8-25-04)
Sec. 27-3. - Disabled persons' qualifications and exemptions.#
(a)
A disabled person's exemptions shall be in accordance with section 27-9.
(b)
A disabled persons' qualifications shall be in accordance with G.L. 1956, § 44-3-15.2.
Sec. 27-4. - Exemptions for motor vehicles with wheelchair lifts.#
(a)
Any resident of the town shall be exempt in the amount prescribed by section 27-9 on any one motor vehicle that has been specially adapted with a wheelchair lift for use by an individual with a disability that requires a wheelchair lift. This exemption shall apply to not more than one motor vehicle owned and registered for noncommercial use by a resident of the town.
(b)
Any person claiming an exemption under this section shall have presented to the 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 is so entitled to the exemption.
(Code 1972, § 21.1-4)
Sec. 27-5. - Tax stabilization incentive for industrial, commercial, and manufacturing facilities.#
(a)
Purpose. For the purpose of encouraging economic growth in the Town of Bristol, the town council adopts the following tax stabilization ordinance for new and improved commercial and manufacturing developments.
The phase-in of taxes will provide a benefit to the town by reason of the willingness of the commercial or manufacturing business to: (1)
Locate in town; or
(2)
Expand facilities with an increase in employment; or
(3)
Retain or expand facilities and not reduce the workforce; or
(4)
Improve facilities that will result in long-term economic benefits to the town.
(b)
Tax schedule.
(1)
The town council in its sole discretion is authorized but not required to phase-in, over a period of up to five years, but not more than ten years, the taxes due upon certain commercial and industrial properties in accordance with following schedules.
a.
Five-year program. Tax stabilization phase-in as follows:
Five-Year
Program Percent Exempt
from
Taxation
Year 1 100
Year 2 90
Year 3 80
Year 4 70
Year 5 60
b.
Ten-year program. Tax stabilization phase-in as follows:
Ten-Year
Program Percent Exempt
from
Taxation
Year 1 90
Year 2 80
Year 3 70
Year 4 60
Year 5 50
Year 6 40
Year 7 30
Year 8 20
Year 9 10
Year 10 0
(2)
The first year of exemption shall begin on December 31 of the year following the post construction review and issuance of a certificate of occupancy.
(c)
General rules and standards.
(1)
Existing buildings and/or structures and land shall be taxed at 100 percent of its assessed value. The incentive authorized by this section shall be available only to new buildings and structures or new additions to existing buildings or structures, with a cost of $250,000.00 or greater; and, substantial improvements/rehabilitations costing more than 50 percent of the assessed value of the existing building or structure. Those new buildings, structures, and additions costing $250,000.00 to $499,999.00 may be considered for a five-year incentive program and those costing $500,000.00 or greater may be considered for either a five-year or a ten-year incentive program.
(2)
The tax stabilization phase-in shall be for business, commercial, and industrial; and, shall not be for residential uses.
(3)
In the case of commercial or industrial condominiums, the phase-in of taxes shall occur in the following manner:
a.
Phase-in for the value of the building that will contain condominium units accrues to the owner of the building at the time of its final inspection;
b.
Phase-in for the value of each condominium unit to the owner of the condominium unit upon receipt of the certificate of occupancy.
In the case of multiple buildings on one parcel, the incentive will be considered for each building as they are applied for.
(4)
To continue to be eligible for the phase-in, the buildings or structures shall be occupied pursuant to a duly issued certificate of occupancy.
(5)
The property owner must be current on the property taxes for the subject property to be eligible to make an application.
(d)
Additional conditions of participation.
(1)
Tax stabilization for eligible properties shall run with the land and be transferable to new owners, providing that the taxes due are not delinquent. All transfers of continuing participation must register with and be approved by the tax assessor. Any tax stabilized property which is transferred shall not be retroactive.
(2)
If a property owner whose tax has been stabilized pursuant to this section becomes delinquent in payment of taxes the town council shall have the authority to review and terminate the tax stabilization agreement.
(3)
The town council shall have the authority to revoke an exemption granted hereunder prior to the expiration thereof in the event of fraud or misrepresentation by an applicant regarding any statements or representations contained in the application or the materials provided therewith.
(e)
Procedure.
(1)
An application for tax stabilization shall be submitted to the department of community development prior to the building permit being issued.
(2)
The application shall be forwarded to the building official and the tax assessor and the tax assessor will conduct a pre-construction review of the property in order to determine the assessed valuation of the property prior to the improvements.
(3)
The application will be forwarded to the town clerk for the town council's consideration.
(4)
Upon completion of the improvements, final inspection and issuance of the certificate of occupancy from the building official, the tax assessor will conduct a post-construction review to determine the taxable assessed value added to the property. The tax assessor will then notify the applicant of the added value and the schedule of phased-in taxable value as determined by the town council.
(Code 1972, § 21.1-5; Ord. No. 1996-18, § 21.1.5, 8-28-96; Ord. No. 2006-32, 10-25-06; Ord. No. 2012-07, 11-14-12; Ord. No. 2013-01, 1-23-13; Ord. No. 2015-10, 7-8-15)
Sec. 27-6. - Wholesalers' inventory exemption.#
(a)
Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:
Inventory or stock in trade means the merchandise kept on hand for sale under normal or regular course of wholesale business.
Wholesaler means and includes a person, partnership, corporation or other business entity engaged in the business of selling goods for subsequent resale by its customers. Except as provided in subsection (b) of this section, no distinction shall be drawn between: (1)
A wholesaler all or a portion of the sales of which are sales to one or more customers affiliated with the wholesaler; and
(2)
A wholesaler the sales of which are exclusively sales to customers not affiliated with the wholesaler. A wholesaler shall be considered affiliated with customers if its control is controlled by or is under common control with the customers.
(b)
Calculation of wholesale and retail sales percentages. If a wholesaler sold inventory or stock in trade both at wholesale and at retail in the preceding calendar year, the tax assessor shall assess on the same basis as a retailer's inventory or stock in trade as of December 31 of that year, to the extent permitted by applicable law, notwithstanding any freeze or assessed valuation or exemption permitted under this section, that portion of inventory or stock in trade of the wholesaler which shall be equal to the percentage of the wholesaler's total sales during the preceding calendar year that were at retail. For the purposes of this section, sales at retail shall not include sales to employees of the wholesaler or to the employees of its affiliates. If retail sales are less than one percent of total sales during the calendar year, it shall be deemed that no sales were made at retail during the year. All sales of the wholesaler to a customer which is an affiliated entity shall be deemed to be retail sales for purposes of this section if more than half of the dollar volume of the sales of the affiliated entity are made within the town.
(c)
Duration of exemption. For 25 years after this section is passed and approved, the tax assessor shall exempt a wholesaler's inventory from taxes where the wholesaler requests the exemption from the tax assessor and complies with verification procedures as established by the tax assessor.
(Code 1972, § 21.1-6)
Sec. 27-7. - Exemption of persons over the age of 65 years.#
(a)
Entitlements and amounts. For the purposes of this subsection, see section 27-9.
(b)
Qualifications. For the purposes of this subsection, see G.L. 1956, § 44-3-13(a).
(Code 1972, § 21.1-7; Ord. No. 2024-06, 3-27-24)
Sec. 27-8. - Exemption of persons who are visually impaired.#
(a)
Entitlements and amounts. For the purpose of this subsection, see section 27-9.
(b)
Qualifications. For the purposes of this subsection, see G.L. 1956, § 44-3-12.
(Code 1972, § 21.1-8)
Sec. 27-9. - Entitlements and amounts.#
(a)
Exempted valuations. Pursuant to this chapter, the following valuations are hereby exempted for those residents who are qualified:
Elderly 65—69 .....$15,000.00
Elderly 70—74 .....17,500.00
Elderly 75 and older .....20,000.00
Veteran .....12,500.00
Widow of veteran .....12,500.00
Prisoner of war .....24,225.00
Widow of prisoner of war .....24,225.00
Gold star parent .....11,350.00
100 percent military disabled .....16,175.00
Widow of 100 percent military disabled .....16,175.00
Partial military disabled .....3,300.00
Widow of partial military disabled .....3,300.00
Specially adopted housing .....15,700.00
Widow of specially adopted housing .....15,700.00
100 percent disabled .....8,075.00
Visually impaired .....9,700.00
Wheelchair lift .....4,850.00
(b)
Maximum amount. Pursuant to G.L. 1956, § 44-3-25.1, the maximum exemption from taxation for residents of the town under any provisions of this chapter, or G.L. 1956, § 44-3-1 et seq. shall not exceed the sum of $50,000.00 of valuation in a given calendar year.
(c)
Income cap for 100 percent disabled exemption. To qualify for the 100 percent exemption, a totally disabled person must have a gross income less than $20,000.00 per year.
(d)
Hardship exemption. Pursuant to G.L. 1956 § 44-3-3, the tax assessor has the discretion to grant an exemption from property tax for any single family residence owned by an individual or family that has a gross income not exceeding the applicable poverty threshold as determined by the United States Department of Commerce, Census Bureau, Poverty Branch.
(e)
Termination. All exemptions shall terminate upon either the conveyance of the subject property, by death of the person exempted, if applicable, or by such person moving from the town.
(f)
Exemption tax rate. Pursuant to RIGL 1956, § 44-3-27.1, each exemption granted on property by any of the provisions of this section is at the current tax rate or a rate equivalent to $20.00 per $1,000.00 of valuation, whichever is greater.
(Code 1972, § 21.1-10; Ord. No. 1999-05, 3-10-99; Ord. No. 2004-18, 6-23-04; Ord. No. 2005-49, 7-20-05; Ord. No. 2015-19, 10-21-15; Ord. No. 2024-06, 3-27-24; Ord. No. 2024-07, 3-27-24)
Sec. 27-10. - Deferment of partial payment of tax for the low-income.#
(a)
Pursuant to G.L. 1956, § 44-3-20.2, the town shall provide that the payment of property taxes on a single family dwelling, owned and occupied by the applicant, who shall meet certain income guidelines, shall be partially deferred until the property is disposed by reason of transfer or conveyance of any of the applicant's interest or by reason of death of the applicant; provided, however, any taxes so deferred shall constitute a lien on the real estate similar to G.L. 1956, § 44-9-1 et seq.
(b)
The income guidelines shall pertain to income of every nature and description and shall be deemed to include the aggregate gross income of the applicant and all other persons over the age of 21 years residing with the applicant. The aggregate gross income shall be less than $18,000.00 per year. It is further provided that the deferral shall not be allowed unless the applicant shall have presented to the assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the foregoing is claimed, due evidence that he or she is entitled, which evidence must be resubmitted annually for each year which the applicant desires the deferral to continue.
(c)
The amount deferred shall not exceed $25,000.00 of valuation and the deferral shall be in addition to any and all other exemptions which the applicant may be entitled to, except as provided in G.L. 1956, § 44-3-16. A duly recorded lien shall be filed with the recorder of deeds for each year the deferral continues. The recorded lien shall not accrue interest.
(Ord. No. 1996-16, § 21.1-7, 9-5-96)
Sec. 27-11. - Retail inventory tax phase out.#
(a)
Pursuant to G.L. 1956, § 44-3-29.1, the town shall provide for the phase out of the stock in trade or inventory of retailers.
(b)
Notwithstanding G.L. 1956, § 44-3-29.1(d), the rate schedule for the eight-year phaseout of the personal property tax levied on retail inventory shall be as follows:
Based upon
December 31st of Tax Rate
1998 $15.70
1999 $13.95
2000 $12.20
2001 $10.45
2002 $ 8.70
2003 $ 6.95
2004 $ 5.20
2005 $ 3.45
2006 and thereafter No tax authorized
(Ord. No. 1999-15, 6-23-99; Ord. No. 2000-11, 5-10-00)
Sec. 27-12. - Volunteer firefighter/EMS tax incentive program.#
(a)
Purpose. The town recognizes that volunteering to be a fire fighter is one of the most demanding volunteer activities an individual can undertake due to significant fire service training requirements and time taken away from family, work, and other volunteer activities. The town desires to retain its cadre of volunteer fire fighters to provide the services necessary for the public health and safety of the town as well as to recruit new volunteers. Therefore, the town ordains tax incentives to volunteer fire fighters as set forth herein.
(b)
Tax abatement. The town may grant a tax abatement to members of the Bristol Volunteer Fire Department ("fire department"). Said qualifications shall be reviewed and approved by the town council annually commencing in 2018.
(c)
Available amount of relief. The town council may reduce the real property tax obligation or motor vehicle and trailer excise tax obligation of volunteer firefighters and emergency medical services personnel up to $2,500.00 for any fiscal year. The fire chief shall prepare a sliding scale of abatements for town council approval based on the qualifications of the applicant.
(d)
Eligible volunteer. The tax abatement may be made available to volunteers on a sliding scale provided the following minimum eligibility requirements are met as determined by the fire chief:
(1)
Completion of recruit school and participation as an active firefighter;
(2)
Training to the hazardous materials operation level;
(3)
Attendance at a minimum number of drills per year;
(4)
Attendance at a minimum number of emergency responses per year;
(5)
Maintaining a minimum medical training level of CPR and first aid;
(6)
If a line officer, presence at a minimum number of department drills;
(e)
Additional incentives. The amount of the abatement may be increased (up to the amount provided for in subsection (c) hereof) for individuals who earn the following achievements:
(1)
Firefighter I/II certification;
(2)
Fire officer certification;
(3)
Fire instructor certification;
(4)
Length of service milestones;
(5)
Rank achievements;
(6)
Accredited EMS or Fire certifications.
(f)
Requirements of service. Individuals shall be entitled to a tax abatement only if he or she shall have been certified by the fire department to be eligible in accordance with established policies, rules, and regulations for the year for which the abatement is claimed, together with due evidence that he or she is entitled to such abatement.
(g)
Eligible property. Eligible property shall not include property for which taxes are delinquent. To be eligible, a property must:
(1)
Be any real or personal property for which the eligible volunteer holds title; or
(2)
Be any real property for which a person or legal entity other than the eligible volunteer holds title, provided that such real property shall be the eligible volunteer's principal residence, and provided that such eligible volunteer shall provide documentation to prove to the satisfaction of the assessor that the eligible volunteer currently pays or is legally obligated to pay town property taxes on such real property; or
(3)
Be any personal property for which the title is held by a person or legal entity other than the eligible volunteer, provided that such eligible volunteer shall provide documentation to prove to the satisfaction of the assessor that the eligible volunteer currently pays or is legally obligated to pay town property taxes on such personal property.
(4)
In the event that a person applying as active status does not own property within the town, a cash equivalent as approved by the town council may be paid up to the minimum amount eligible to be earned.
(h)
Reporting period. The calendar year 2018 shall be deemed the initial reporting. On or before January 31st of each year commencing with 2019, the fire chief shall provide to the town council an accounting of all eligible participants as well as a census of current and new volunteers during the reporting period.
(i)
Application of abatement. The tax abatement earned for any given year shall be credited as a reduction in the tax obligation of the following fiscal year.
(j)
Application. Any eligible volunteer, or his or her authorized agent, shall file an annual application for tax relief under this article with the town assessor prior to March 15th on a form or forms prescribed and furnished by the town. The applicant or his or her authorized agent shall sign a sworn affidavit affirming the accuracy of the statements in the application. When the town assessor is satisfied that the applicant qualifies under this article, the assessor shall compute the amount of such tax relief and provide a full report to the town council before April 10th, and cause certificates of tax abatement to be issued in such form as to permit the tax collector to reduce the amount of tax levied against the eligible volunteer and make proper record thereof, and a copy thereof shall be delivered to the applicant. The tax abatement shall be applied proportionately to the tax payments.
(k)
Review of application. The assessor may, at any time, inquire into the right of the applicant to an abatement or any continuation of the abatement and, for that purpose, may require the filing of a new application or submission of such proof as he or she shall deem necessary to determine the right of the applicant to an abatement in the original instance or any continuance of the abatement.
(l)
Characterization of abatement. The amount by which a person's tax liability is reduced shall not be considered income, wages, or employment for the purposes of taxation.
(m)
Expiration date. This section and all of its benefits shall expire July 1, 2019 unless re-enacted by the town council prior thereto.
(Ord. No. 2018-01, 1-31-18)
Sec. 27-13. - Disabled veterans' tax credit.#
(a)
Purpose. The town shall allow a tax credit against tax imposed on a disabled veteran if the disabled veteran qualifies for the tax credit under this section.
(b)
Definitions. For purposes of this section, the following words have the meanings indicated:
Disabled veteran means an individual who: (1)
Meets the qualifications of R.I.G.L. 1956 §§ 44-3-4 and/or 44-3-4.2.
(2)
Disabled veteran includes an individual who qualifies posthumously for a service-connected disability.
Surviving spouse means an individual who has not remarried and who is the surviving spouse of a disabled veteran.
Tax credit means the tax credit granted under this section to a qualifying disabled veteran against the tax imposed.
(c)
Percentages. The tax credit shall be calculated in accordance with the following:
(1)
All disabled veterans and surviving spouses shall receive a base tax credit of $250.00.
(2)
In addition to the $250.00 base tax credit, disabled veterans and surviving spouses shall receive an additional $100.00 tax credit for each ten percent increase in the disabled veteran's disability rating, as based on the veteran's administration's percentage disability payout, as follows:
a.
0%—9% Disability .....$0.00 credit above base tax credit
b.
10%—19% Disability .....100.00 credit in addition to base tax credit
c.
20%—29% Disability .....200.00 credit in addition to base tax credit
d.
30%—39% Disability .....300.00 credit in addition to base tax credit
e.
40%—49% Disability .....400.00 credit in addition to base tax credit
f.
50%—59% Disability .....500.00 credit in addition to base tax credit
g.
60%—69% Disability .....600.00 credit in addition to base tax credit
h.
70%—79% Disability .....700.00 credit in addition to base tax credit
i.
80%—89% Disability .....800.00 credit in addition to base tax credit
j.
90%—99% Disability .....900.00 credit in addition to base tax credit
k.
100% Disability .....1,000.00 credit in addition to base tax credit
(d)
Application. A disabled veteran or a surviving spouse of a disabled veteran shall apply for a tax credit by providing to the town on or before March 15:
(1)
A copy of the disabled veteran's discharge certificate from active military, naval, or air service; and
(2)
On the form provided by the town, a certification of the disabled veteran's disability from the veteran's administration.
(e)
Renewal. To continue to qualify for the tax credit, a disabled veteran or surviving spouse must reapply for the tax credit every two years.
(f)
Fraud; repayment. Any tax credit obtained through a false or fraudulent application of certificate of disability, or upon any other false or fraudulent information, is void from the time when it was first applied. All tax amounts credited for any and all years that tax credits were provided shall immediately become due and owing, along with all accrued interest and penalties that would apply to those amounts as overdue taxes, as calculated from the date when such taxes were first due and payable. A person found to have engaged in any conduct described in this section is liable for all court costs and expenses of the town in any civil action brought by the town against the person. The town may collect any repayable tax credit and otherwise enforce this section by an appropriate legal action.
(Ord. No. 2019-01, 6-5-19)
Sec. 27-14. - Business tangible property exemption.#
(a)
Purpose. The purpose of this section shall be to provide a tangible property tax assessment exemption to businesses that have tangible property valued at $10,000.00 or less, pursuant to G.L. Title 44, Chapter 3, Section 3, Subsection (66).
(b)
Eligibility. Any business applying for this tangible tax exemption shall be deemed eligible upon complying with the following:
(1)
Complete and submit the tangible tax declaration form to the town tax assessor annually. Any business not submitting a tangible tax declaration form will not be eligible for this exemption.
(2)
Declare taxable property to the assessor between December 31 and January 31. If the taxpayer is unable to make such a declaration within the prescribed time, they may submit written notice, prior to January 31, of intention to submit declaration by March 15. Failure to file a true and full account within the prescribed time eliminates the right to appeal and eliminates the eligibility for this exemption.
(c)
Exemption. Any business that timely and correctly files a complete tangible tax declaration form indicating that its tangible property is valued at $10,000.00 or less shall receive a tax assessment exemption.
(Ord. No. 2020-11, 12-30-20)
Sec. 27-15. - Tax classification system.#
(a)
The town does hereby adopt a system of classification of taxable property in the town in conformity with the provisions of R.I.G.L. § 44-5-11.8, effective for taxes assessed as of December 31, 2024. All ratable property in the town shall be classified by the Tax Assessor as follows:
(1)
Class one. Residential real estate consisting of no more than five dwelling units, land classified as open space and dwellings on leased land including mobile homes. This class does not include residential properties containing partial commercial or business uses. This class shall be further subdivided into (a) owner-occupied and (b) nonowner-occupied properties, and the town council shall adopt separate tax rates for each category in compliance with the tax rate restrictions of R.I.G.L. § 44-5-11.8. The granting of an application for an owner-occupied residential tax as referenced above is subject to the following limitations:
a.
An owner-occupied residential tax rate shall only be allowed upon written application. In the absence of such application, the non-owner-occupied rate shall apply. Taxpayers applying for an owner-occupied residential tax rate shall file an initial application and declaration, and present evidence as to the owner-occupied status of the subject property in such a manner as may be required by the tax assessor. The applicant shall be required to reapply for the owner-occupied residential tax rate annually following the initial approval by certifying that the information provided in the previous application remains true, accurate, and complete. The reapplication shall include an express certification that there have been no material changes to the applicant's circumstances, qualifications, or the information previously provided. All applications and reapplications must be filed with the tax assessor's office between January 1 and March 15 following the date of assessment for the year for which the owner-occupied rate is claimed; provided however, that for the year following the December 31, 2024 assessment date, all applications may be filed with the tax assessor's office between January 1 and May 1, 2025. The Tax Assessor may, with the advice of the board of tax assessment review, accept applications for owner-occupied status after the filing deadline for the current or previous year's taxes only upon the applicant's showing of excusable neglect. Excusable neglect can be established by evidence showing that the circumstances that caused the applicant's failure to file by the deadline were out of the applicant's control, and not due to mere carelessness or inattention.
b.
The real property for which the owner-occupied residential tax rate is claimed must be legally titled to the taxpayer occupying the property, a trust to which the taxpayer is the named beneficiary, a life tenant with responsibility for the payment of taxes on the property, or to a corporate entity owned and controlled by the taxpayer, as of December 31 prior to the fiscal year for which the owner-occupied rate shall apply.
c.
Applicants may qualify for an owner-occupied residential tax rate on any qualified property in the town at any point in time. In addition, an owner of real estate in the Town of Bristol must meet all of the following requirements in order to qualify for an owner-occupied rate:
1.
The owner-occupied rate applicant, or the owner-occupied rate applicant's spouse, must be a registered voter in the Town of Bristol; or if not a registered vote, present at least two forms of identification acceptable to the tax assessor/collector, including but not limited to a driver's license, passport or car registration.
2.
Neither the owner-occupied rate applicant nor the applicant's spouse is receiving an owner-occupied rate or homestead exemption or other personal exemption for another piece of real property located elsewhere in the State of Rhode Island, or in any other state of the United States, for the same period of time the owner is seeking the owner-occupied rate for property owned in the town, unless during that time the owner is either legally separated or divorced from the spouse during some or all of the period in which they are claiming more than one owner-occupied rate;
3.
The owner-occupied rate attaches to the owner(s) of the real property, and not to the real property itself;
4.
Applicants for the owner-occupied rate must reside at the subject property for more than six months of the year;
5.
If the taxpayer gives misinformation as to ownership and/or occupancy of the real property on his/her application or reapplication for an owner-occupied rate, the tax assessor may, in such event, remove the owner-occupied rate and apply the non-owner-occupied rate and recalculate the tax for the period in question and in addition charge the taxpayer the maximum interest permitted by law. Such person shall also be subject to a fine of up to $1,000.00;
6.
The tax assessor is empowered to inquire into the right of a taxpayer to the continuance of the owner-occupied rate, and for such purpose he/she may require the filing of a new application or the submission of such proof as he/she shall deem necessary to determine the right of the taxpayer to the continuance of such rate.
7.
The tax assessor may promulgate any further rules, regulations, forms, and policies which he/she deems necessary to carry out the intent and purpose of this section as it relates to the owner-occupied residential tax rate; and
8.
An owner-occupied residential tax rate granted pursuant to this division shall terminate upon:
i.
The conveyance of the subject property; provided however, if the new owner(s) of the property makes application and qualifies for an owner-occupied residential tax rate within 30 days of the date of the conveyance, the rate shall continue throughout the end of said tax year;
ii.
The death of the owner(s) occupying the subject property; provided however, that if the owner(s) holds an ownership interest in the subject property as of the date of assessment for the year for which the exemption is claimed and subsequently deceases, the rate shall continue through the end of said tax year, unless the subject property is sold; or
iii.
The subject property ceases to be owner-occupied.
(2)
Class two. Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than five dwelling units.
(3)
Class three. All ratable tangible personal property.
(4)
Class four. Motor vehicles and trailers subject to excise tax created by R.I.G.L. Title 44, Ch. 34.
(b)
The tax assessor of the town, on or before June 15 each year shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation and determine the assessed valuation of all property within each class.
(1)
The designated classes of property shall be limited to the four classes as defined in division (a) above.
(2)
The effective tax rate applicable to any class shall not exceed by 50% the rate applicable to any other class.
(3)
Any tax rate changes from one year to the next shall be applied such that the same percentage rate change is applicable to all classes, unless otherwise mandated by law.
(4)
The tax rates applicable to wholesale and retail inventory within Class Three are governed by R.I.G.L. § 44-3-29.1.
(5)
The tax rates applicable to motor vehicles within class four as defined in division (a) above are governed by R.I.G.L. § 44-34.1-1.
(c)
The provisions of R.I.G.L. Title 44, Ch. 35 relating to property tax and fiscal disclosure applies to the reporting of and compliance with these classification restrictions.
(d)
The assessor has the authority to apply different rates of taxation against class one, class two, class three and class four property to determine the tax due and payable on the property provided the rate of taxation is uniform within each class.
(e)
The assessor shall provide to the finance director a list containing the full and fair cash valuation of each property class and, with the approval of the town council, annually determine the percentages of the tax levy to be apportioned each class or property and shall annually establish tax rates sufficient to produce the proportion of the total tax levy.
(Ord. No. 2024-16, 10-24-24)