ARTICLE III. - EXEMPTIONS OF TOTALLY DISABLED

Footnotes:

--- (3) --- Editor's note— Ord. of Oct. 2, 2000(1), §§ 1—5, did not specifically amend the Code. Hence, its inclusion herein as article III, sections 42-81—42-85, was at the discretion of the editor.

Sec. 42-81. - Disability tax exemption.#

The tax assessor(s) shall grant upon a proper claim, a tax exemption in accordance with the schedule of exemptions provided in section 42-85, hereof, provided, that "income" shall include the aggregate income of the person and all other persons residing with him or her provided further that "income" shall be computed on a calendar year basis and shall include all income of every nature and description, whether or not taxable, and whether earned or unearned, and shall include, but be limited to dividends, interest, gross net gains, gifts, pensions, all types of compensation, social security and veterans benefits. Only one such exemption shall be granted to co-tenants, joint tenants or tenants by the entirety who are totally disabled and occupy said property.

(Ord. of 10-2-00(2), § 1)

Sec. 42-82. - Eligibility.#

Such exemption shall be provided annually upon timely application, to every qualified person who is a resident domiciary of the town who is totally disabled on December 31st and continuously thereafter during the assessment year for which the exemptions is sought, continuously residing in the town in a dwelling house or mobile home owned by him or her. Provided further that at the time of making application, the applicant must have been a resident domiciliary of the town for a continuous period of five years ending with the date of assessment for the year for which the exemption is claimed and must have owned and had title to his or her dwelling house for the same five-year period. Applications must be completed and filed on before March 1st of the year for which the exemption is claimed and shall be signed by the applicant and notarized under the pains of perjury.

(Ord. of 10-2-00(2), § 2)

Sec. 42-83. - Proof of age and ownership.#

(a)

Current total disability shall be proven by furnishing to the tax assessor(s) a sworn affidavit of licensed medical doctor or osteopathic physician indicating the total disability of the applicant on December 31st and continuously thereafter during the assessment year for which the exemption is sought, the onset of such of such disability and the permanency or expected duration thereof to a reasonable degree of medical certainty. Such affidavit shall indicate that it is executed under pains of perjury. Disability may also be proven by presentation of certified copies of current determinations by the Social Security Administration relative to total disability pursuant to federal rules and procedures.

(b)

Ownership may be established by furnishing the tax assessor(s) with the date of purchase and land evidence record of the same.

(c)

Legal domicile may be established by the production of a current voter registration card.

(d)

Income and occupancy may be proven by incorporation such facts in a sworn application, under the pains of perjury, the form of which shall be furnished by the assessor(s) together with the copies of all relevant United States and Rhode Island tax returns.

(e)

Additionally, the assessor (s) may subject the exemption herein before provided to such verifications with respect to qualifications, as they deem necessary or appropriate.

(f)

No property shall be exempt from taxation, which the assessor (s) shall adjudge to have been conveyed to an applicant to evade taxation.

(Ord. of 10-2-00(2), § 3)

Sec. 42-84. - Relation to other local property tax exemptions or relief.#

Any person receiving and entitled to a local property tax exemption or freeze on the effective date hereof, based upon age or disability may continue to claim one such exemption or remain on such frozen tax role as long as such person remains qualified therefore. Otherwise, the exemptions provided herein shall supersede and shall be in lieu of any local property tax freeze, or exemption otherwise available due to age or disability. The exemptions provided herein shall, however, be in addition to any other exemption or exemptions to which such person shall be entitled.

(Ord. of 10-2-00(2), § 4)

Sec. 42-85. - Schedule of exemptions.#

Combined taxpayer income: Individual proportionate exemption on 100% assessed value: More than one qualified individual residing at dwelling, combined proportionate exemption on 100% of assessed value

$6,000.00 50% 60%

$8,000.00 45% 55%

$10,000.00 40% 50%

$12,000.00 35% 45%

$14,000.00 30% 40%

$16,000.00 25% 35%

$18,000.00 20% 30%

$20,000.00 15% 25%

$22,000.00 10% 20%

$24,000.00 5% 15%

$26,000.00 10%

(Ord. of 10-2-00(2), § 5)

Secs. 42-86—42-100. - Reserved.#