The text
DIVISION 1. - GENERALLY#
Secs. 42-31—42-50. - Reserved.#
DIVISION 2. - EXEMPTIONS FOR ELDERLY#
Footnotes:
--- (2) --- Editor's note— Ord. of May 27, 1999 repealed division 2, sections 42-51—42-54, in its entirety and replaced it with a new division 2, sections 42-51—42-57. Former division 2 pertained to similar material and derived from Ord. of March 1, 1982, §§ 1—4.
State Law reference— Tax exemptions, G.L. 1956, §§ 44-3-3—44-3-31; freezing of rates and valuation for elderly, G.L. 1956, § 44-3-16(f).
Sec. 42-51. - Exemptions granted to qualified taxpayers.#
An exemption from taxation assessment of real property in the amount of $5,000.00 shall be granted to all taxpayers in the town who qualify for such exemption under the terms of this division.
(Ord. of 5-27-99; Amd. of 1-7-02)
Sec. 42-52. - Qualifications.#
In order to qualify for such exemption, the taxpayer must meet all of the following criteria: (1)
Age 65 or over on the date of assessment;
(2)
Domiciled resident of the town on the date of assessment;
(3)
The property being claimed as exempt must be the principal residence of the taxpayer; and
(4)
The taxpayer must present to the assessor a true and exact account of his ratable estate, as provided by G.L. 1956 §§ 44-5-15 and 44-5-16, as amended, for the taxable year for which exemption is claimed, together with due evidence that he or she is so entitled to such exemption.
(Ord. of 5-27-99)
Sec. 42-53. - Limitation.#
Only one such exemption shall be granted to cotenants, joint tenants and tenants by the entirety; even though all of such cotenants, joint tenants or tenants by the entirety are 65 years of age or over, or all occupy such property. The amount of such exemption and the entitlement thereto shall be determined by the age of the eldest of the cotenants, joint tenants or tenants by the entirety.
(Ord. of 5-27-99)
Sec. 42-54. - Applicable property.#
This exemption shall apply to the real property of the applicant. For the purpose of this division, real property shall include mobile homes owned by the taxpayer, whether or not the taxpayer shall own the land on which the mobile home is situated. Mobile homes must be affixed to the land, as determined by the tax assessor, in order to qualify under this division. In addition, all other qualifications of this division must be met.
(Ord. of 5-27-99)
Sec. 42-55. - Age exemption declared additional.#
The exemption provided by section 42-51 shall be in addition to any other exemption or exemptions to which said person may be entitled.
(Ord. of 5-27-99)
Sec. 42-56. - Age exemption to be uniform.#
The exemption provided by section 42-51 shall be applied uniformly and without regard to ability to pay.
(Ord. of 5-27-99)
Sec. 42-57. - Termination of age exemption.#
All age exemptions shall terminate upon the conveyance of the subject property, death of the person eligible for the exemption, or the cessation of the taxpayer's domiciled residency in the town.
(Ord. of 5-27-99)
Sec. 42-58. - Reserved.#
DIVISION 3. - PRO-RATION OF TAX ASSESSMENTS ON NEW CONSTRUCTION#
Sec. 42-59. - Assessment and taxation of new real estate construction in Exeter.#
(a)
New construction of real estate in Exeter completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is the earlier, pro-rated for the assessment year in which the new construction is completed. The pro-rated tax will be computed on the basis of the rate of tax applicable with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction on the date the property becomes liable for the pro-rated tax in accordance with this section.
(b)
The building inspector issuing the certificate shall, within ten days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.
(c)
Not later than 90 days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall pro-rate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so pro-rated to the tax roll for the immediately preceding assessment date and shall, within five days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.
(d)
Any person claiming to be aggrieved by the action of the assessor may appeal the determinations of the assessor to the assessment board of review within 60 days from notification of the additional assessment or to Superior Court, as provided.
(e)
Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten days thereafter mail or hand a bill to the owner based upon an amount pro-rated by the assessor. The tax is due and payable and collectible as other municipal taxes and shall be subject to the same liens and processes of collection; provided that the tax is due and payable in an initial or single installment due and payable not sooner than 15 days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments as they are due and payable, and the several installments of a tax so due and payable shall be equal.
(f)
Nothing in this section is deemed to authorize the collection of taxes twice in respect of the land upon which the new construction is located.
(Ord. of 5-12-08)