The text
Footnotes:
--- (1) --- Cross reference— Administration, ch. 2; finance, § 2-91 et seq.; acquisition, management and disposition of property, § 2-151 et seq.; businesses and licensing, ch. 8.
ARTICLE I. - IN GENERAL#
Sec. 25-1. - Property tax classification.#
The town acting pursuant to authority granted under G.L. 1956, § 44-5-22 hereby establishes a system of classification of taxable property.
(Ord. of 6-8-1994, § 14-2.1)
Sec. 25-2. - Classification of property.#
All ratable property in the town is hereby classified as follows: (1)
Class one property shall consist of all ratable real property and tangible personal property.
(2)
Class two property shall consist of all motor vehicles and trailers subject to the excise tax established pursuant to G.L. 1956, § 44-34-1 et seq.
(Ord. of 6-8-1994, § 14-2.2)
Sec. 25-3. - Duties of assessor.#
(a)
The tax assessor, on or before June 1 of each year, shall make a full and fair cash valuation, in accordance with law, of all the estate, real and personal and motor vehicles subject to taxation, and determine the assessed valuation of each property class.
(b)
The tax assessor is hereby authorized to apply different rates of assessment and/or taxation against class one and class two property to determine the tax due and payable on the property, provided however, that the rate for each class shall be uniform.
(Ord. of 6-8-1994, § 14-2.3)
Sec. 25-4. - Tax levy determination.#
The tax assessor shall provide to the town council a list containing the full and fair cash valuation of each property class, and the town council shall annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
(Ord. of 6-8-1994, § 14-2.4)
Sec. 25-5. - Taxation of renewable energy systems.#
(a)
Findings.
(1)
Pursuant to G.L. 1956, § 44-3-3(a)(48), (49), residential and manufacturing properties that install renewable energy systems are exempt from local taxation.
(2)
Pursuant to G.L. 1956, § 44-5-3(c)—(e), commercial renewable energy systems shall be subject to a tangible tax payment to the municipality through rules and regulations that have been adopted by the Rhode Island Office of Energy Resources for all commercial renewable energy systems. Said payment will be adjusted per regulations of the state office of energy regulations (OER) but in no case shall said payment be less than $5.00 per kW A/C capacity of the commercial renewable energy system.
(3)
Pursuant to G.L. 1956, § 44-3-21, city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.
(b)
Action.
(1)
In accordance with G.L. 1956, § 44-5-3(c), the Town of Burrillville hereby authorizes its assessor to levy a tax on renewable energy tangible property as defined in [G.L. 1956], § 39-26-5 in accordance with the rules and regulations executed by the Rhode Island Office of Energy Resources.
(2)
In accordance with G.L. 1956, § 44-3-21, the Town of Burrillville hereby exempts from taxation commercial net metered renewable energy systems whose sole purpose is to offset electricity bill and not to sell power back to the electric distribution system.
(3)
Property owners installing renewable energy systems shall be required to provide the interconnection application between the renewable energy developer and the electric distribution company (National Grid or Pascoag Utility District) and any documentation of the program enrollment (e.g., renewable energy growth or net metering enrollment forms) to the Town of Burrillville indicating if the renewable energy system is net-metered or if the system is selling a portion or all of the energy produced back to National Grid under the renewable energy growth program. A copy of the final interconnection service agreement executed between the renewable energy developer and electric distribution company shall be provided to the Town of Burrillville prior to construction of the renewable energy system.
(4)
Copies of all applications, documentation of the program enrollment, the final interconnection service agreement(s) and any other documentation relevant to any renewable energy system as determined by the tax assessor, shall be provided to the tax assessor.
(Ord. of 3-22-2017)
Secs. 25-6—25-40. - Reserved.#
ARTICLE II. - EXEMPTIONS#
Sec. 25-41. - Exemption of inventory.#
(a)
Authority. Pursuant to authority granted to the town by G.L. 1956, §§ 44-3-29, 44-3-37 and 44-3-40, the town hereby exempts the stock-in-trade or inventory of wholesalers or retailers located within the town, subject to the terms and conditions in this section.
(b)
Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, unless the context clearly indicates a different meaning:
(1)
Inventory and stock-in-trade mean and include the merchandise kept on hand for sale in the normal and regular course of retail or wholesale business.
(2)
Retailer means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods at retail.
(3)
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.
(c)
Application. An applicant seeking a tax exemption on inventory shall file an application with the tax assessor of the town. The application shall be on a form furnished by the tax assessor. The form shall contain as a minimum the following information:
(1)
The name and address of the applicant;
(2)
The location where the inventory is located within the town, including the lot and plat;
(3)
The value of the inventory as of December 31 in the year immediately preceding the year in which the exemption is requested;
(4)
The nature of the inventory for which the exemption is being requested; and
(5)
The application shall be signed by the applicant.
(d)
Grant of exemption. Upon receipt of a signed application, in accordance with subsection (c) of this section, accompanied by a copy of a paid tax bill, or a certification from the tax collector that all taxes due on the real estate where the inventory is located are current, the tax assessor shall notify the applicant that the exemption has been granted.
(e)
Duration. Initial grants of exemption from taxation shall be for a period of ten years. An applicant may apply for subsequent grants of exemption from taxation in accordance with the procedure set forth in the initial application.
(f)
Annual report by taxpayer. Taxpayers receiving an exemption shall annually, prior to March 15, file a report with the tax assessor listing the value of all inventory located within the town as of the previous December 31. Contemporaneously with filing the annual report, the taxpayer shall file either a copy of a paid tax bill for the real estate where the inventory is located or a certificate from the tax collector that all taxes are current. Failure to file a timely report, or proof that real estate taxes are current, may result in revocation of the exemption.
(g)
Revocation of exemption. Upon notification to the town council by the tax assessor that a taxpayer previously granted an exemption has failed to comply with the terms of this section, the town council may, upon notice to the taxpayer, hold a show cause hearing and terminate the exemption.
(h)
Annual report by the tax assessor. The tax assessor shall annually, in the month of August, report to the town council the amount of property exempted pursuant to the terms of this section.
(Ord. of 5-28-1997, § 14-3)
Sec. 25-42. - Exemption or stabilization on qualifying manufacturing or commercial property.#
(a)
Authority. The town council may vote to authorize, for a period not be exceed ten years, to exempt from payment, in whole or in part, real and personal property used for manufacturing, commercial or mixed-use purposes, or to determine a stabilized amount of taxes to be paid on account of such property, notwithstanding the valuation or the rate of tax.
(b)
Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, unless the context clearly indicates a different meaning:
(1)
Personal property used for commercial purposes or mixed-use means any personal property owned by a firm or concern occupying a building, structure and/or land used for commercial or mixed-use purposes and used by such firm or concern in its commercial or mixed-use enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade and inventory.
(2)
Real property used for commercial or mixed-use purposes includes any building or structure used for offices or commercial enterprises including without limitation any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial business, including mixed-use, and the land on which any such building or structure is situated and not used solely for residential purposes.
(c)
Application. An applicant seeking tax stabilization or a tax exemption in whole or in part shall file a petition with the town council. The petition shall contain the following information setting forth how the granting of the exemption or stabilization will inure to the benefit of the town by reason of:
(1)
The willingness of the manufacturing or commercial firm or concern to locate in town;
(2)
The willingness of a manufacturing or commercial firm or concern to expand facilities with an increase in employment; or
(3)
A manufacturer, commercial or mixed-use firm or concern to replace, reconstruct, expand or remodel existing buildings, facilities, fixtures, machinery or equipment with modern machinery or equipment resulting in an increase in plant, commercial or mixed-use building investment by the firm or concern in town.
(d)
Exemption or stabilization. Real and personal property, the payment of taxes on which has been exempted or which is subject to the payment of a stabilized amount of taxes, shall not during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town so long as the property is used for the manufacturing, commercial or mixed-use purposes for which the exemption or stabilized amount of taxes was made.
(e)
Payment of portion of taxes. Notwithstanding any vote by the town council all property exempted or granted a tax stabilization shall nevertheless be assessed for and shall pay the portion of the tax, if any, for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision thereof to the extent assessed upon or apportioned to the town and the taxes so assessed and collected shall be kept in a separate account and used only for the purpose assessed.
(f)
Public hearing.
(1)
Prior to granting an exemption or a stabilized amount of taxes, the town council shall hold a public hearing.
(2)
At least ten days' notice shall be given of the public hearing in a newspaper having a general circulation in the town.
(g)
Findings by the town council.
(1)
Prior to granting an exemption or a stabilization of taxes, the town council shall determine that:
a.
Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of: (i) the willingness of the manufacturing or commercial firm concern to locate in the town; or (ii) the willingness of a manufacturing or commercial firm or concern to expand facilities with an increase in employment; or
b.
Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery or equipment resulting in an increase in plant or commercial building investment by the firm or concern in the town.
(2)
The affirmative vote of five or more members of the council is required to grant an exemption or stabilization of taxes.
(Ord. of 9-28-1994; Ord. of 10-12-2016(1))
Sec. 25-43. - Disabled persons.#
(a)
Authority. This section is enacted pursuant to the authority granted to the town by G.L. 1956, § 44-3-35.
(b)
Grant of exemption. The town council hereby grants an exemption of $3,000.00 on assessed value from local taxation on residential property for any person who:
(1)
Is determined by the social security administration to be totally disabled or, for persons ineligible for social security determination, applicant shall submit evidence to the tax assessor that he is unable to work either at his previous occupation or that he cannot adjust to other work because of his medical condition.
(2)
Owns a single-family residential property for a period of one year next prior to the filing of an application for taxation;
(3)
Occupies as his legal domicile, the residential property for which an exemption is being applied.
(c)
Additional exemption. This exemption is in addition to any other tax exemption provided under any other acts or ordinances of the town.
(d)
Entitlement. 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 is entitled to the exemption.
(e)
Process. The tax assessor, subject to the approval of the town council, shall establish criteria and procedures for an applicant to follow in applying and qualifying for a disability exemption. A copy of the approved procedure shall be filed with the town clerk.
(Ord. of 3-14-2001; Ord. of 6-22-2005(3))
Sec. 25-44. - Veterans of military, national guard or naval service.#
(a)
Authority. This section is enacted pursuant to the authority granted cities and towns by G.L. 1956, § 44-3-4(e), (f).
(b)
Exemption. In addition to any exemption provided by ordinance or by the general laws of the state, the town council hereby grants an exemption in the amount of $15,000.00 from local taxation on real and personal property for any veteran of military, national guard or naval service of the United States or the unmarried widow or widower of such person who has been or who shall be classified as, or determined to be, a prisoner of war by the veteran's administration of the United States.
(c)
Eligibility. Eligibility dates for persons claiming such exemption shall be as set forth in G.L. 1956, § 44-3-4(a)(1).
(d)
Determination. In determining whether or not a person is the widow or widower of a veteran for the purposes of claiming an exemption, the remarriage of the widow or widower shall not bar the furnishing of the exemption if the marriage is void, or has been terminated by death, or has been annulled or dissolved by a court of competent jurisdiction.
(Ord. of 7-26-2000; Ord. of 08-23-2023(1))
Sec. 25-45. - Poverty exemption.#
(a)
Eligibility. Any person claiming a tax exemption pursuant to the provisions G.L. 1956, § 44-3-3(16) must be a resident of the town.
(b)
Criteria.
(1)
The town council shall annually adopt a resolution setting forth income limits that shall be used by the tax assessor in determining the eligibility of a person claiming a tax exemption. The income limits shall relate to the household size, the annual income and the value of assets owned by the applicant excluding the property for which the exemption is claimed.
(2)
The resolution setting forth the income limits shall also set forth a schedule of the percentage of taxes that shall be deferred based on the income level of the applicant and the size of the household.
(3)
Resolutions adopted by the town council setting income limits and percentages of taxes to be deferred shall remain in effect until replaced by new resolutions setting forth new income limits and the percentage of taxes to be deferred are adopted and become effective.
(4)
The tax assessor shall request verification of income, household size and assets by supporting documents and affidavits to be furnished by the applicant.
(c)
Deferment.
(1)
Upon applying the income limits and the household size the tax assessor shall determine the percentage of taxes to be deferred.
(2)
Taxes deferred shall be held in abeyance for a period of five years, subject to any of the following events occurring, which event shall require all deferred taxes to be paid in full forthwith:
a.
Title to the property is transferred in any manner including but not limited to gift, bequest, inheritance, deed, the grant of a life estate; or
b.
The property is used to secure a loan, or the property is refinanced in any manner.
(d)
Abatement. If the property upon which taxes have been deferred has not been transferred, encumbered or refinanced as set forth in subsection (c) of this seciton upon the expiration of the fifth year of deferment the tax bill that has been deferred for five years shall automatically be abated and the records of the tax collector shall reflect the abatement.
(e)
Lien. All taxes deferred shall constitute a lien on the property for which the deferment was granted until paid or abated in accordance with the provisions of this section. The tax collector may record in the land evidence records a notice of the deferment of taxes.
(f)
Appeal of decision of tax assessor. Any person claiming the deferment who is aggrieved by an adverse decision of the assessor shall appeal the decision to the local board of tax assessment review, and thereafter according to the provisions of G.L. 1956, § 44-5-26.
(Ord. of 4-26-2000(2))
Sec. 25-46. - Industrial Foundation exemption.#
(a)
Exemption. The real property situated in the town and owned by the Industrial Foundation of Burrillville shall be exempt from taxation.
(b)
Dissolution. In the event that the Industrial Foundation, upon its dissolution as a nonprofit corporation or the fulfillment of its chartered purpose, then any revenue funds, assets, profits or the like of the Industrial Foundation of Burrillville shall be used for charitable, scientific or educational purposes within the town.
(c)
Effective date. Such exemption shall be retroactive to December 31, 1986.
(Ord. of 9-27-1989, § 16-1)
Sec. 25-47. - Adjustment of exemptions.#
(a)
The purpose of this section is to substantially maintain the same monetary value that tax exemptions granted pursuant to G.L. 1956, § 44-3-1 et seq., had prior to the real property revaluation of 1994.
(b)
Effective with the tax bills reflecting the revaluation of 1994, persons eligible to receive a tax exemption pursuant to G.L. 1956, § 44-3-1 et seq., shall have the amount of the exemption that they are entitled to receive under the law increased by 80 percent.
(Ord. of 5-25-1994, § 2-4.6)
Sec. 25-48. - Tax levy and stabilization.#
(a)
Authority. The town council is authorized, pursuant to G.L. 1965, § 44-5-55.1 to stabilize tax assessments (hereinafter TS) and/or provide tax credits (hereinafter TC) for physical improvements made to certain properties located in town. Areas that qualify and have been designated by the town council are included in subsection (j)(1).
(b)
Scope. Physical improvements made to any commercial, industrial, mix-use buildings and apartment houses with six or more legal units, hereinafter apartment houses, located in areas that have been designated may be eligible for tax stabilization (TS) and/or a tax credit (TC) against their tax levy as set forth in the town's ordinance.
(c)
Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, unless the context clearly indicates a different meaning:
Physical improvements means any structural improvements to existing commercial, industrial, mix-use and apartment houses that may include full or partial rehabilitation of walls, windows, roofs, siding, historic preservation, façade improvements, required code upgrades including but not limited to lead paint and asbestos removal, energy improvements including but not limited to solar installation, energy efficient lighting fixtures, replacement of outdated HVAC systems with energy efficient systems and modifications to satisfy the Americans with Disabilities Act. It shall also mean new construction and additions to existing buildings. Physical improvements shall not include power-washing or landscaping nor shall it include installation of pools, the repair or installation of fencing, paving, signage or awnings. Outbuildings, including but not limited to carports, garages and storage buildings would only qualify if these structures are, as determined by the tax assessor, used directly with the current use or current type of business being conducted or a proposed new use or new business to be conducted and located on the subject property seeking the TS/TC.
Real property means any building or structure used for offices, commercial or industrial purposes including, without limitation, any building or structure used for wholesale, retail, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial or industrial business, including mix-use and apartment houses, and the land upon which any building or structure is situated.
(d)
Details.
(1)
Improvements to existing buildings. (TC) In order to qualify for a tax credit, the improvements made to existing buildings must result in an improvement cost at a minimum of $2,500.00 and maximum cost of $100,000.00. Those projects valued in excess of $100,000.00 must be approved by the town council, as provided herein. Actual improvement costs, including costs of labor and material shall determine the amount of the tax credit granted. The amount of the tax credit shall be determined using the schedule contained in subsection (j)(2). Upon receiving and approval of the documentation required under subsection (g)(2) of this section, the tax assessor shall, in conjunction with the town planner, determine the cost of said improvements for the purpose of providing said tax credit, which determination shall be conclusive. The tax assessor upon making the final determination shall certify the tax credit(s) on the tax roll in accordance with the schedules set out in the section. Refer to subsection (j)(2), for approved schedule.
(2)
New construction. (TS) Once new construction is completed, the tax assessor shall determine the assessed value of the new construction. The amount to be stabilized shall be the value of the new construction only. Refer to subsection (j)(3), for approved schedule.
All physical improvements, as defined in this section to real property shall qualify for stabilization on the condition that said additions are made in accordance with all local, state, and federal laws, rules, regulations, statutes, codes and ordinances. If an existing building/structure is in disrepair or not in code compliance, the tax assessor will consult with town planner and building official to review the application for new construction. If the tax assessor determines that the existing building/structure requires code upgrades and/or repairs, the tax assessor may deny stabilization.
(3)
Improvements to existing buildings, structures and property, including new construction, that exceeds $200,000.00, will use the tax stabilization (TS) schedule in subsection (j)(3).
(4)
Land value and the value of existing buildings/structures will continue to be taxed and are not eligible for tax stabilization (TS).
(e)
Application process. A property owner seeking TS/TC in whole or in part for cost of improvements to a property shall file an application with the tax assessor as provided herein. No person, firm or concern shall be entitled to any TS/TC authorized in this section without first filing a formal application with the tax assessor on forms furnished by the tax assessor.
Application fees shall be set from time to time by the town council. Such fees are the responsibility of the applicant.
All applications shall be reviewed by the tax assessor to determine if additional information is needed to complete the review. Applications for improvements valued at more than $100,000.00 or that would result in an increase in assessed value of more than $100,000.00, shall be reviewed by the assessor who may consult with the town planner and the town building official for review prior to transfer to the town council for consideration. The town council may, in its discretion, seek the opinion or recommendation of the town manager and the Burrillville Redevelopment Agency prior to and/or in conjunction with a public hearing as provided herein.
Public hearing. The town council may conduct a public hearing on applications seeking TS/TC for projects on which the cost of improvements are valued at more than $100,000.00 (TC) or if it results in an increase in assessed value estimated to be more than $100,000.00 (TS). At least ten days' notice shall be given of the public hearing in a publication having a general circulation in the town. The applicant shall be responsible for any costs associated with the advertising of public hearing.
(f)
Application submission requirements. The application or petition shall contain information demonstrating to the town the benefits of the proposed improvements and subsequent TS/TC, including but not limited to:
(1)
Completed application obtained from the tax assessor.
(2)
The applicant must demonstrate how the subject property is substandard and in need of repair or improvement.
(3)
Cost estimates for the proposed work as well as any other supporting documentation from licensed contractors and/or suppliers, such as architectural plans, drawings, specification sheets and other relevant information as required by the tax assessor.
(4)
The application shall expire after 12 months from the date the application is received if no work has commenced on the subject property seeking the TS or TC.
(g)
Filing of application.
(1)
Preliminary determination. Prior to commencing work on any improvements for which the applicant may seek a TS/TC, the applicant shall first seek a preliminary determination from the tax assessor as to whether the improvements or construction are eligible for a TS/TC. The preliminary determination made by the tax assessor shall be a general determination that the proposed improvements or construction, if made, would qualify for TS/TC. The tax assessor will determine the final amount of assessed value for the TS/TC once construction is 100 percent complete. The applicant shall furnish such information to the assessor as requested by the assessor, and/or as specified in the forms provided.
(2)
Final approval. In order to receive the TS/TC, the applicant shall furnish to the tax assessor true and accurate copies of all building permits and proof of completion of any projects or occupancy as the case may be as furnished by the appropriate local official, including, but not limited to, certified copies of all contracts, invoices, cancelled checks and affidavits from any contractor and/or subcontractor that their invoices have been paid in full and in the amounts specified. If the work or improvements are such that a building or other permit is not required, the applicant shall obtain and submit, written confirmation from the building official specifying the nature of the work and that permits were not required to complete the work. In order to qualify for the TS/TC, the tax assessor shall, once the construction is 100 percent complete, perform a physical inspection of both the interior and exterior of the property seeking stabilization. The new construction will be added into the computer assisted mass appraisal (CAMA), or equivalent software. The CAMA software will calculate the new assessed value based on its current pricing tables and shall be in accordance with the International Association of Assessing Officers (IAAO) Standards.
(3)
A tax credit (TC) or stabilization (TS) application, which exceeds $100,000.00, must be approved by the town council and the work completed, as specified herein, before the TS and/or TC can be certified on the tax roll.
(4)
Any approved applications for stabilization or credit shall not be operative until the year succeeding said approval and the stabilization or credit shall become effective against the assessment made December 31 following the date of approval and shall expire in seven years for stabilization or three years for tax credits therefrom.
(h)
Use of property. Real property, the payment of taxes on which has been stabilized or granted a credit, shall not, during the period of time for which the stabilization or credit is granted, be further liable to taxation so long as the property is used for the commercial, industrial, mix-use or apartment house purpose for which the stabilization or credit was granted.
(i)
Terms.
(1)
The TS based upon new construction shall be seven years and the TC based upon improvements shall be three years from the date the improvements have been completed. All new construction or improvements made to the property will be assessed accordingly as of December 31 of each year pursuant to G.L. 1965, § 44-5-1.
(2)
The value of the TS/TC shall be made in accordance with the schedules in subsection (j)(2) and (3).
(3)
The maximum amount allowed per parcel for a TC in a single tax year is $100,000.00. The maximum amount allowed per parcel for a TS in a single tax year is also $100,000.00. The tax assessor is authorized to approve up to $100,000.00 for each TC and TS. Any amount over $100,000.00 for a TC or TS in a single tax year will require approval from the town council.
(4)
An applicant seeking TC/TS must be in good standing with all real estate, personal property, motor vehicle and sewer taxes levied on the subject property and/or business. If taxes become delinquent at any time during the length of the TC/TS, the tax assessor will notify the applicant in writing and give said applicant 45 calendar days to become current. If applicant does not become current on all taxes levied within the prescribed time, the TS/TC shall immediately terminate and the tax assessor will issue a supplemental bill on any TC/TS that were applied to the current tax year.
(5)
Upon transfer of ownership of the property, any TS/TC granted on completed projects pursuant to this section shall immediately cease, provided, however, nothing contained herein shall preclude a subsequent property owner from applying for TS/TC for new projects under this section.
(j)
Schedule.
(1)
Burrillville Tax Stablization Areas (Comprehensive Plan XI.3 Land Use Issues, Substandard Areas).
Harrisville Village:
Harrisville Village Parcels—Plat/Lot: 158/006, 142/023, 158/007, 142/013, 142/022, 158/004, 158/005, 142/021, 142/024, 142/122, 160/007, 160/002, 159/027, 159/028, 159/033, 159/034, 142/044, 158/021, 159/026, 159/030, 160/003, 142/123, 158/018, 160/006, 159/029, 159/036, 142/130, 142/047, 142/043, 142/046, 142/045, 142/042, 142/041, 142/040, 158/020, 160/005, 159/032, 159/031, 143/046, 143/044, 143/043, 143/042, 143/040, 142/099, 142/098, 142/097, 142/095, 142/094, 142/093, 142/081, 142/091, 142/089, 142/087, 142/101, 142/100, 142/107, 142/108, 142/112, 142/059, 142/058, 142/048, 142/070, 142/069, 142/068, 142/067, 142/065, 142/109, 142/106, 142/105, 142/104, 142/103, 142/084, 142/082, 159/037, 159/046, 160/001, 160/201, 143/041, 142/066, 142/110, 142/077, 142/078, 159/047, 142/090, 142/088, 142/086, 142/113, 142/071, 142/102, 142/085, 142/083, 142/080, 159/057, 142/064, 142/096, 159/035, 142/079, 159/056, 142/025, 141/140, 141/141, 142/025, 142/025, 142/025, 142/025, 160/002, 160/002, 160/002, 160/002, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/021, 142/133, 142/134, 142/124, 160/062, 160/204, 160/078, 160/079, 160/077, 160/076, 160/075, 160/074, 160/073, 160/072, 160/071, 160/070, 160/066, 160/068, 160/067, 160/063, 160/064, 160/069, 160/080, 160/065.
Oakland Village:
Oakland Village Parcels—Plat/Lot: 179/046, 179/047, 179/044, 179/048, 179/049, 179/019, 179/045, 179/050, 179/051, 179/053, 179/052, 179/102, 179/085, 179/060, 179/061, 179/062, 179/063, 179/064, 179/059, 179/072, 179/065, 179/066, 179/067, 179/068, 179/069, 179/070, 179/071, 179/074, 179/075, 179/076, 179/077, 179/078, 179/092, 179/080, 179/079, 179/082, 179/083, 179/087, 179/086, 179/088, 179/091, 179/089, 179/090, 179/081, 179/020, 179/021, 179/073, 179/115.
Pascoag Village District A:
Pascoag Village District A—Plat/Lot: 175/045, 175/043, 175/042, 175/041, 175/030, 175/028, 175/027, 175/026, 175/025, 175/020, 157/145, 157/147, 157/148, 157/150, 157/151, 157/153, 157/155, 157/156, 157/157, 157/159, 157/214, 157/215, 157/219, 174/009, 174/131, 174/128, 174/127, 174/125, 175/029, 175/031, 174/120, 174/119, 174/118, 174/117, 175/038, 175/021, 157/146, 175/024, 175/023, 157/149, 157/154, 157/158, 175/040, 157/216, 157/217, 174/007, 174/130, 174/129, 174/126, 174/124, 174/123, 174/121, 175/036, 175/080, 175/078, 175/074, 175/072, 175/071, 175/069, 175/070, 175/062, 175/061, 175/049, 175/047, 175/048, 175/046, 192/033, 192/034, 192/035, 192/036, 192/039, 192/040, 192/041, 175/079, 175/073, 175/063, 192/031, 175/077, 175/076, 175/075, 175/050, 192/030, 192/032, 192/037, 192/038, 192/042, 192/023, 192/026, 192/025, 192/021, 192/020, 192/019, 192/018, 192/024, 192/022, 192/017, 174/089, 174/109, 174/105, 174/102, 174/101, 174/010, 174/099, 174/110, 174/111, 174/079, 174/115, 174/116, 174/114, 174/113, 174/112, 174/107, 174/108, 174/106, 174/103, 174/100, 174/098, 157/111, 157/104, 157/103, 157/128, 157/127, 157/126, 157/138, 157/140, 157/124, 157/125, 157/123, 157/122, 157/121, 157/137, 157/139, 157/142, 157/141, 175/022, 157/218, 157/105, 157/152, 157/147, 157/147, 175/021, 175/021, 175/021, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 157/159, 175/102, 174/081, 174/082, 175/093, 174/080, 191/135, 191/114, 175/064, 175/081, 175/094, 175/095, 175/096.
Pascoag Village District B:
Pascoag Village District B—Plat/Lot: 157/183, 157/185, 157/186, 157/188, 157/190, 157/193, 157/194, 157/195, 158/062, 158/061, 157/189, 157/191, 157/192, 157/196, 158/066, 158/065, 175/019, 158/072, 158/081, 158/071, 158/070, 157/162, 157/163, 157/165, 157/166, 157/170, 157/171, 157/172, 157/174, 157/176, 157/177, 157/179, 157/180, 140/002, 157/167, 157/168, 157/169, 157/175, 157/178, 158/067, 157/182, 157/230.
Nasonville:
Nasonville Parcel—Plat/Lot: 114/016.
Metech Mill Site, Mapleville Main Street:
Metech Parcels Mapleville—Plat/Lot: 214/041, 214/065.
(2)
Improvements to existing—Tax credit (TC) schedule.
Improvement Cost Tax Credit Amount per Year (3-Year Plan) Total Tax Credit Savings Over 3 Years to Owner
$2,500.00—$5,000.00 $250.00 $750.00
$5,001.00—$7,500.00 $375.00 $1,125.00
$7,501.00—$10,000.00 $500.00 $1,500.00
$10,001.00—$12,500.00 $625.00 $1,875.00
$12,501.00—$15,000.00 $750.00 $2,250.00
$15,001.00—$17,500.00 $875.00 $2,625.00
$17,501.00—$20,000.00 $1,000.00 $3,000.00
$20,001.00—$22,500.00 $1,125.00 $3,375.00
$22,501.00—$25,000.00 $1,250.00 $3,750.00
$25,001.00—$27,500.00 $1,400.00 $4,200.00
$27,501.00—$30,000.00 $1,500.00 $4,500.00
$30,001.00—$32,500.00 $1,625.00 $4,875.00
$32,501.00—$35,000.00 $1,750.00 $5,250.00
$35,001.00—$37,500.00 $1,875.00 $5,625.00
$37,501.00—$40,000.00 $2,000.00 $6,000.00
$40,001.00—$42,500.00 $2,125.00 $6,375.00
$42,501.00—$45,000.00 $2,250.00 $6,750.00
$45,001.00—$47,500.00 $2,400.00 $7,200.00
$47,501.00—$50,000.00 $2,500.00 $7,500.00
$50,001.00—$52,500.00 $2,625.00 $7,875.00
$52,501.00—$55,000.00 $2,750.00 $8,250.00
$55,001.00—$57,500.00 $2,875.00 $8,625.00
$57,501.00—$60,000.00 $3,000.00 $9,000.00
$60,001.00—$62,500.00 $3,125.00 $9,375.00
$62,501.00—$65,000.00 $3,250.00 $9,750.00
$65,001.00—$67,500.00 $3,375.00 $10,125.00
$67,501.00—$70,000.00 $3,500.00 $10,500.00
$70,001.00—$72,500.00 $3,625.00 $10,875.00
$72,501.00—$75,000.00 $3,750.00 $11,250.00
$75,001.00—$77,500.00 $3,875.00 $11,625.00
$77,501.00—$80,000.00 $4,000.00 $12,000.00
$80,001.00—$82,500.00 $4,125.00 $12,375.00
$82,501.00—$85,000.00 $4,250.00 $12,750.00
$85,001.00—$87,500.00 $4,375.00 $13,125.00
$87,501.00—$90,000.00 $4,500.00 $13,500.00
$90,001.00—$92,500.00 $4,625.00 $13,875.00
$92,501.00—$95,000.00 $4,750.00 $14,250.00
$95,001.00—$97,500.00 $4,875.00 $14,625.00
$97,501.00—$100,000.00 $5,000.00 $15,000.00
$100,001.00—$102,500.00 $5,050.00 $15,150.00
$102,501.00—$105,000.00 $5,100.00 $15,300.00
$105,001.00—$107,500.00 $5,150.00 $15,450.00
$107,501.00—$110,000.00 $5,200.00 $15,600.00
$110,001.00—$112,500.00 $5,250.00 $15,750.00
$112,501.00—$115,000.00 $5,300.00 $15,900.00
$115,001.00—$117,500.00 $5,350.00 $16,050.00
$117,501.00—$120,000.00 $5,400.00 $16,200.00
$120,001.00—$122,500.00 $5,450.00 $16,350.00
$122,501.00—$125,000.00 $5,500.00 $16,500.00
$125,001.00—$127,500.00 $5,550.00 $16,650.00
$127,501.00—$130,000.00 $5,600.00 $16,800.00
$130,001.00—$132,500.00 $5,650.00 $16,950.00
$132,501.00—$135,000.00 $5,700.00 $17,100.00
$135,001.00—$137,500.00 $5,750.00 $17,250.00
$137,501.00—$140,000.00 $5,800.00 $17,400.00
$140,001.00—$142,500.00 $5,850.00 $17,550.00
$142,501.00—$145,000.00 $5,900.00 $17,700.00
$145,001.00—$147,500.00 $5,950.00 $17,850.00
$147,501.00—$150,000.00 $6,000.00 $18,000.00
$150,000.00—$152,500.00 $6,050.00 $18,150.00
$152,501.00—$155,000.00 $6,100.00 $18,300.00
$155,001.00—$157,500.00 $6,150.00 $18,450.00
$157,501.00—$160,000.00 $6,200.00 $18,600.00
$160,001.00—$162,500.00 $6,250.00 $18,750.00
$162,501.00—$165,000.00 $6,300.00 $18,900.00
$165,001.00—$167,500.00 $6,350.00 $19,050.00
$167,501.00—$170,000.00 $6,400.00 $19,200.00
$170,001.00—$172,500.00 $6,450.00 $19,350.00
$172,501.00—$175,000.00 $6,500.00 $19,500.00
$175,001.00—$177,500.00 $6,550.00 $19,650.00
$177,501.00—$180,000.00 $6,600.00 $19,800.00
$180,001.00—$182,500.00 $6,650.00 $19,950.00
$182,501.00—$185,000.00 $6,700.00 $20,100.00
$185,001.00—$187,500.00 $6,750.00 $20,250.00
$187,501.00—$190,000.00 $6,800.00 $20,400.00
$190,001.00—$192,500.00 $6,850.00 $20,550.00
$192,501.00—$195,000.00 $6,900.00 $20,700.00
$195,001.00—$197,500.00 $6,950.00 $20,850.00
$197,501.00—$200,000.00 $7,000.00 $21,000.00
$200,001.00 and over Use Tax Stabilization Schedule
(3)
New construction—Tax stabilization (TS) schedule.
Seven year duration. Tax Roll Effective
December 31 st Prorated Value
Year 1 0%
Year 2 0%
Year 3 20%
Year 4 40%
Year 5 60%
Year 6 80%
Year 7 100%
NOTE: Projects eligible as of December 31 will have the corresponding tax bill rendered on or after July 1 of the next calendar year.
(Ord. of 5-9-2007(2); Ord. of 10-28-2020(1); Ord. of 3-10-2021(1))
Editor's note— Ord. of 10-28-2020(1), amended § 25-48, and in so doing changed the title of said section from tax stabilization for exterior improvements in substandard areas to read as set out herein.
Sec. 25-49. - Historical cemetery preservation property tax abatement.#
(a)
Authority. This section is enacted pursuant to the authority granted to the Town of Burrillville by G.L. 1956, § 44-3-63.
(b)
Abatement:
(1)
The tax assessor shall provide for a historical cemetery preservation property tax abatement set forth in G.L. 1956, § 44-3-63.
(2)
The amount of the historical cemetery preservation property tax abatement shall be $100.00.
(3)
No property owner shall be granted more than one historical cemetery preservation property tax abatement.
(c)
Eligibility:
(1)
The historical cemetery shall be as defined in [G.L. 1956], § 23-18-1.
(2)
Historical cemeteries considered for preservation property tax abatement shall be limited to those historical cemeteries registered pursuant to [G.L. 1956], § 23-18-10.1.
(3)
The historical cemetery shall be located on private property owned by the applicant for the abatement.
(4)
The owner of the property on which the historical cemetery is located must preserve the cemetery and allow the town access to the property to verify preservation.
(d)
Application. A property owner seeking tax abatement shall make application to the tax assessor on forms furnished by the assessor. Application for this abatement must be filed on or before December 31 for the abatement to be applied to the tax roll of the following fiscal year.
(e)
Administration:
(1)
The historical cemetery preservation property tax abatement program shall be administered pursuant to rules and regulations issued by the town manager or his/her designee.
(2)
Rules and regulations shall identify:
a.
Minimum requirements of the application form.
b.
Means of proving ownership of the historical cemetery.
c.
Level of preservation required.
d.
Process for demonstrating appropriate preservation.
(f)
Forfeiture of tax abatement.
(1)
If the owner of the property with the historic cemetery fails to preserve the cemetery as delineated by the rules, the owner shall forfeit the historical cemetery preservation property tax abatement. Upon forfeiture, subsequent tax payments shall be adjusted and billed for the full tax obligation of the property.
(2)
The tax abatement shall terminate upon the conveyance of the subject property. New owners may apply to the assessor for continuance of this tax abatement. New owners who do not apply for continuance of the program are considered to have voluntarily withdrawn from the program; abatement will be removed from the following fiscal year tax roll.
(Ord. of 6-28-2017)
Sec. 25-50. - Taxation of cable set top boxes.#
(a)
Pursuant to section 25-2 of the ordinances of the town, the tax assessor shall classify cable set top boxes, remotes and other related equipment as class one property tangible personal property, which is subject to taxation.
(b)
Set top boxes, remotes and other related equipment utilized to service consumers cable service, means any personal property owned by a firm or concern providing cable services within the town and which serves as a connection to any home or business to access cable services. Cable services shall include, but not be limited to, cable tv, wi-fi and any other service provided for access to commercial television stations or the internet.
(c)
Assessment of cable set top boxes. All set top boxes, remotes and other related equipment utilized by any cable provider shall be classified as mid-life assets and shall be taxed accordingly pursuant to G.L. 44-5-12.1.
(Ord. of 02-09-2022(1))
Secs. 25-51—25-80. - Reserved.#
ARTICLE III. - TAX CREDITS#
Sec. 25-81. - Schedule.#
(a)
Dollar tax credits. Pursuant to the authority granted to the town council by G.L. 1956, § 44-3-56 the town council hereby establishes a system (schedule) of tax credits in lieu of tax exemptions allowed pursuant to the provisions of the following sections of the general laws:
G.L.
1956 Exemption Title Tax Credit
§ 44-3-4 P.O.W. veteran $950.00
§ 44-3-4 Veteran 275.00
§ 44-3-4 Totally disabled veteran 350.00
§ 44-3-5 Gold Star parent 275.00
§ 44-3-12 Visually impaired person 350.00
(b)
Eligibility. The basis for determining eligibility for the dollar tax credit shall be as set forth in G.L. 1956, §§ 44-3-4, 44-3-5, 44-3-12, 44-3-15.
(Ord. of 6-23-2004, art. 1; Ord. of 4-23-2008(1); Ord. of 08-17-2022(2))
Sec. 25-82. - Senior and disabled tax credits based on household income.#
(a)
In lieu of the tax credit allowed in section 25-81 the town council hereby establishes a dollar tax credit for persons who meet the criteria set forth in G.L. 1956, §§ 44-3-15 and 44-3-35 and chapter 22 of the Public Laws of 1973 based on the following gross household income:
Gross Household Income Tax Credit
$ 0.00 — $12,500.00 $1,250.00
12,501.00 — 14,999.00 1,200.00
15,000.00 — 17,499.00 950.00
17,500.00 — 19,999.00 850.00
20,000.00 — 22,499.00 750.00
22,500.00 — 24,999.00 650.00
25,000.00 — 27,499.00 550.00
27,500.00 — 29,999.00 450.00
30,000.00 and higher 375.00
Note: Gross household income in excess of $30,000.00 shall be entitled to the tax credit based on the tax credit schedule established in section 25-82.
(b)
The tax assessor, subject to approval by the town council, shall establish the criteria for determining gross household income for eligibility to receive a tax credit based on income.
(c)
Notwithstanding any other provisions of chapter 22 of the public laws of 1973 as amended, the age Burrillville residents may obtain tax credits, as a senior citizen is age 62 and over.
(d)
Notwithstanding any other provision of chapter 162 of the public laws of 2017 as amended, a senior tax credit requires ownership of a residential property for a period of three years. Ownership can be credited if an eligible senior has maintained continuous ownership in multiple domiciles within town.
(Ord. of 6-23-2004, art. 2; Ord. of 4-23-2008(1); Ord. of 08-17-2022(2))
Sec. 25-83. - Application of dollar tax credit.#
Dollar tax credits shall be a direct deduction from the tax bill. The dollar tax credit shall not exceed the amount of the tax due.
(Ord. of 6-23-2004, art. 3)
Sec. 25-84. - Limitation.#
The total amount of all dollar tax credits shall not exceed three percent of the prior year's tax levy.
(Ord. of 6-23-2004, art. 4)