ARTICLE II. - PROPERTY EXEMPTION FOR VETERANS AND PERSONS 65 YEARS OF AGE AND OLDER
Part of the Code of Ordinances of East Providence, RI.
The text
Footnotes:
--- (2) --- State Law reference— Ad valorem tax exemptions, G.L. 1956, § 44-3-3; veterans exempt from property taxation, G.L. 1956, § 44-3-4; personal and household property exemption, G.L. 1956, § 44-3-3(17); exemption for persons over the age of 65 years, G.L. 1956, § 44-3-13.
Sec. 16-16. - Authority of city assessor.#
(a)
The city assessor is hereby authorized to grant an exemption in the form of a reduction from assessed value in the amount of $27,900.00 from real property taxes to any person of 65 years of age or older who owns, resides in and occupies residential property located in the city including mobile homes, provided that only one such exemption shall be granted to cotenants, joints tenants and tenants by the entirety even though all such cotenants, joint tenants or tenants by the entirety are 65 years of age or over. This exemption shall be granted upon proof of age, ownership of residential property including mobile homes, occupancy of such residential property and that the taxpayer is legally domiciled in the city. Such proof shall conform to the provisions of sections 16-17 through 16-19. Nothing contained in this article shall abrogate or affect the authority conferred upon the assessor by the provisions of G.L. 1956, § 44-3-3(16).
(b)
(1)
The city assessor is hereby authorized to grant an exemption from property or excise taxes to any veteran who otherwise fulfills the requirements of G.L. 1956, § 44-3-4(a)(1), (b), (c) and (e), as amended, as set forth in the table below. In accordance with R.I.G.L. § 44-3-66, the city shall also grant an exemption in the form of a reduction from assessed valuation to any qualified East Providence resident applicant who is less than 100 percent disabled as determined by the U.S. Veteran's Administration consistent with the following table:
Exemption Category Assessment Amount
Veteran/Widow $14,340.00
Disabled 100% Service Connected $28,600.00
1% to 30% Veteran's Administration Disability Rating $18,635.00
31% to 60% Veteran's Administration Disability Rating $22,935.00
61% to 99% Veteran's Administration Disability Rating $27,235.00
Veteran's Modified Housing $28,600.00
Prisoner of War $17,590.00
(2)
In addition, the city assessor is authorized to grant an exemption from property or excise taxes to Gold Star Parents in the form of a reduction in assessed value in the amount of $12,500.00.
a.
The tax assessor is authorized to adopt all necessary written rules and regulations to implement the above-referenced exemptions including the documents necessary to establish the level of disability rating not inconsistent with state or federal law and proof of residency.
(c)
The city assessor is hereby authorized to grant an $27,900.00 reduction from assessed valuation of property or excise taxes to any blind person who otherwise fulfills the requirements of G.L. 1956, § 44-3-12.
(d)
The following transfer by the property owner of real property shall not affect the exemption of those individuals if:
(1)
The owner transfers an ownership interest in the property while retaining a life estate in the property; or
(2)
The owner transfers an ownership interest while leasing the property back but only where the lessee was the owner of the property prior to the transfer to the lessor; or
(3)
The owner transfers the property to a revocable or irrevocable living trust, if and so long as the otherwise eligible individual resides in such property and the otherwise eligible individual or the trustee is legally obligated to pay property tax on such property by contract, by agreement, by the terms of the trust instrument, or otherwise by law. The provisions of this section shall be applicable to any such transfer, regardless of when the transfer is made.
(e)
The city council authorizes and directs the tax assessor to adjust all property tax exemptions to ensure that all qualified residents entitled to a property tax exemption prior to any city-wide revaluation, receive the same monetary credit as they did prior to the revaluation and the subsequent adjustments to the real estate tax rate. The tax assessor shall adjust all exemptions as directed in all years immediately following the effective date of any city property valuation pursuant to R.I.G.L. § 44-5-11.6 as amended.
(Rev. Ords. 1987, § 16-16; Ch. 597, § I, 3-18-14; Ch. 858, § I, 10-18-22; Ch. 963, § I, 4-7-26)
Sec. 16-17. - Certain properties not subject to exemption.#
As it is the purpose of this article to confine the exemption provided to residential property occupied by the owners thereof, the following properties shall not be entitled to such exemption: (1)
Business property or combination of business and residential property;
(2)
Residences used by professional persons who are permitted by law to operate and conduct their respective professions from such residences;
(3)
Dwellings consisting of four or more dwelling units, apartment houses, motels, or hotels, and rooming houses.
(Rev. Ords. 1987, § 16-17)
Sec. 16-18. - Application.#
(a)
No person shall be entitled to any exemption authorized in this article without first filing an application with the tax assessor on forms furnished by the assessor. Each application shall be sworn to by the applicant under penalty of perjury. Proof of age, ownership, occupancy and legal domicile shall be furnished in the following manner:
(1)
Proof of age. Age may be proven by furnishing to the assessor either a birth certificate, certificate of citizenship, baptismal certificate, affidavit of a third party or by such other means as may be approved by the assessor.
(2)
Ownership. Ownership may be established by furnishing the tax assessor with the date of purchase and land record citation of the purchase by the applicant of the residential property involved.
(3)
Occupancy. Occupancy of the residential property may be proven by incorporating such fact in the sworn application for exemption.
(4)
Legal domicile. Legal domicile may be established by the production of a voter's registration certificate, a license to operate a motor vehicle or a registration certificate or by such other means as the assessor may reasonably require.
(5)
Other forms of proof An applicant may provide proof of right to exemption if the above specified methods are not available to him by furnishing military records, passports, certificate of citizenship or by such other evidence or proof as may be required by the assessor.
(b)
If the applicants for exemption are cotenants, joint tenants or tenants by the entirety, the proof enumerated above by any one of the applicants shall be sufficient to be entitled to the exemption.
(Rev. Ords. 1987, § 16-18)
Sec. 16-19. - Termination.#
All exemptions shall terminate upon the conveyance of the subject property, the death of the person exempted, the moving of such person from the city or when the subject property is so altered as to character and use that the subject property becomes subject to the provisions of section 16-17.
(Rev. Ords. 1987, § 16-19)
Sec. 16-20. - Effective date.#
Applications for exemptions under this article filed on or before January 31 of each year and upon approval 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. Tax exemptions authorized by this article shall be effective from and after 12:00 noon December 31. 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 exemption credit shall become effective against the assessment made December 31 following the date of filing.
(Rev. Ords. 1987, § 16-20)
Sec. 16-21. - Self-Help, Inc., tax exemption.#
The city assessor is hereby authorized to grant an exemption from property or excise taxes to Self-Help, Inc., for property owned by Self-Help, Inc., as of December 31, 1992.
(Rev. Ords. 1987, § 16-21)