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)