ARTICLE III. - PROPERTY TAX EXEMPTIONS
Part of the Code of Ordinances of Central Falls, RI.
The text
Footnotes:
--- (3) --- State Law reference— Property tax exemptions, G.L. 1956, § 44-3-3.
Sec. 34-42. - Persons 65 years of age or over.#
(a)
The tax assessor is hereby authorized to grant up to a $7,500.00 exemption from valuation of real estate owned and occupied by persons 65 years of age or over.
(b)
Applications for exemptions under this section filed on or before March 15 of the year thereafter and approved by the assessor prior to the legal certification of the tax roll shall be accepted by the tax collector and credit for such exemption shall be applied to the assessment of December 31 of the year preceding the date of such filing and approval.
(c)
Tax exemptions authorized by this section shall be effective from and after December 31, 1993. Any applications for exemptions filed after January 31 of any year and subsequently approved by the assessor shall not be operative until the year succeeding such filing and the exemptions credit shall become effective against the assessment made December 31 following the date of filing.
(Code 1994, § 36-51; Ord. of 5-30-1984(3), §§ 1—6; Ord. of 6-1-1994; Ord. of 6-11-2007(2); Ord. of 5-16-2011(2))
Sec. 34-43. - Tax exemptions for veterans.#
(a)
The tax assessor is hereby authorized to grant up to a $7,500.00 real property, tangible personal property or motor vehicle exemption from valuations to each person who served in the military or naval service of the United States in G.L. 1956, § 44-3-4(1).
(b)
Such exemption shall be granted upon due evidence that he is so entitled.
(Code 1994, § 36-52; Ord. of 5-30-1984(2), § 1; Ord. of 6-1-1994; Ord. of 6-11-2007(3); Ord. of 4-18-2011(3))
Sec. 34-44. - Tax exemptions for prisoners of war.#
The tax assessor is hereby authorized to grant a $15,000.00 real property, tangible personal property, or motor vehicle exemption from valuation of property located in the city for any veteran of the military or naval service of the United States of America who has been or who shall be classified as, or determined to be, a prisoner of war by the Veterans Administration of the United States. Such exemption shall be granted upon due evidence that such person is so entitled.
(Code 1994, § 36-53; Ord. of 6-11-1987(2), § 1)
State Law reference— Authority to so provide, G.L. 1956, § 44-3-4(e).
Sec. 34-45. - Homestead exemption.#
(a)
The tax assessor is hereby authorized to provide that the property of each person who shall be a domiciled resident of the city on or before December 31 of each year and which property is the principal residence of said person shall be exempt from taxation not to exceed $60,000.00 of assessed valuation. The exemption is applied to residential property and includes property with up to a total of five residential units and may include up to one commercial or professional use unit as part of the total of five assessed units.
(b)
Each person upon written or online application for such exemption shall provide by means of a sworn statement and with three forms of identification bearing the address of the applicant to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption. Such application shall also include sworn statements affirming the following:
(1)
Neither the applicant nor the applicant's spouse is receiving a homestead exemption or an owner-occupied rate 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 homestead exemption for property owned in Central Falls, 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 homestead exemption; and
(2)
The applicant, and the applicant's spouse, are paying the Central Falls excise tax due on each and every motor vehicle owned by either one when that vehicle is garaged more than 30 days in the State of Rhode Island, unless (a) the vehicle is registered in the name of the applicant's spouse, and (b) the applicant and the spouse are either legally separated or divorced; and
(3)
The applicant has filed with the tax assessor a current listing of all motor vehicles with foreign registrations that the applicant owns as required by G.L. 1956, § 31-7-1. If a homeowner currently receiving the homestead has at least one motor vehicle registered to the same address as the property receiving the exemption, then the tax assessor shall presume that these requirements have been complied with; however, the tax assessor shall have the authority to investigate whether other circumstances (such as the ownership of additional motor vehicles registered elsewhere) indicate noncompliance that overcomes this presumption. If a homeowner currently receiving the homestead exemption does not have any motor vehicles registered to the same address, the tax assessor may take appropriate action to ascertain compliance with these requirements and to revoke the homestead exemption, both prospectively and retroactively as necessary to the enactment of this section; and
(4)
The applicant does not have a judgment of the municipal court or a lien against the subject property that remains unpaid or unsatisfied.
(c)
The tax assessor may require annual or regular re-certification of the requirements of the application. If an applicant knowingly gives misinformation as to ownership and/or occupancy of the real estate and/or ownership of motor vehicles on his/her application for a homestead exemption, the tax assessor may, in such event, remove the homestead exemption and recalculate the tax for the period in question and, in addition, charge the taxpayer the maximum interest permitted by law. The tax assessor may refer the matter to the city solicitor for potential prosecution. If the taxpayer provides incorrect information, knowingly or not, the tax assessor may remove the homestead exemption and may impose back taxes up to the full amount owed for the period in question.
(d)
In the event that the property subject to such exemption should be sold or otherwise transferred during the year for which the exemption is claimed to a person who shall not qualify for such exemption, such exemption shall be deemed void and the seller or transferor shall be liable to the city for reimbursement of any tax benefit received as a result of the exemption.
(e)
If the property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the assessor, upon approval of the city council, may provide for a proration of the homestead exemption in cases where title to a property passes from:
(1)
A person not entitled to claim an exemption to those who are entitled to claim an exemption; or
(2)
A person entitled to claim an exemption to those who are not entitled to claim an exemption.
(f)
The tax assessor is empowered to grant a hardship waiver to any of the aforementioned requirements as allowed by law and to promulgate any further rules and regulations which he/she deems necessary to carry out the intent and purpose of this section as it relates to the homestead exemption.
(Code 1994, § 36-55; Ord. of 6-30-1994, §§ 1—4; Ord. of 8-28-1995, §§ 1—3; Ord. of 6-28-2001; Ord. of 6-11-2007(1); Ord. of 6-30-2008; Ord. of 4-18-2011(4); Ord. of 10-29-2018(3), § 1; Ord. of 9-14-2020(1), § 1)
State Law reference— Authority to so provide, G.L. 1956, § 44-3-34.
Sec. 34-46. - Exemption for blind persons.#
The exemption for persons who are legally blind as defined by G.L. 1956, § 44-3-12 is hereby increased to $22,500.00.
(Code 1994, § 36-56; Ord. of 6-5-1995(2); Ord. of 3-14-2005(1))
Sec. 34-47. - Exemption on certain improvements.#
(a)
Any owner of any dwelling of one to eight units who makes any improvements or additions to his residential or rental property in an amount not to exceed $20,000.00 as determined by the tax assessor of the city shall be exempt from reassessment of property taxes on the improvements or addition until the next general city-wide reevaluation of property values by the tax assessor.
(b)
The property owner shall supply all necessary plans to the building official for the improvements or additions and shall pay all requisite building and other permitting fees as are now required by law.
(Code 1994, § 36-57; Ord. of 8-7-1995, §§ 1, 2)
State Law reference— Authority to so provide, G.L. 1956, § 44-5-12(a)(4).
Sec. 34-48. - Business tangible property exemption.#
(a)
Purpose. The purpose of this section is to provide relief for businesses, including small businesses, and to promote economic development, by providing a tangible property tax assessment exemption to businesses up to and including $20,000.00 pursuant to R.I.G.L. § 44-3-3(c).
(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 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.
(3)
In his or her discretion, the assessor, upon a finding of good cause, may waive the requirements of sub-sections (1) and (2).
(c)
Exemption. Any business that timely and correctly files a complete tangible tax declaration form and in conformity with R.I.G.L. § 44-5-12.1 shall be provided with a tangible property tax assessment exemption up to and including $20,000.00.
(d)
Penalties. If a business is found to have incorrectly or falsely filed a tangible tax declaration, the assessor and finance director may seek penalties including, but not limited to, claw back and revocation of the exemption, up to a $500.00 fine for violation of this section and/or criminal referral to the appropriate law enforcement agency.
(Ord. of 6-12-2023(1), § 1)