ARTICLE VII. - TAX EXEMPTION FOR VOLUNTEER FIREFIGHTERS AND RESCUE PERSONNEL
Part of the Code of Ordinances of Exeter, RI.
The text
Footnotes:
--- (7) --- Editor's note— An ordinance, adopted September 8, 2020, repealed the former Art. VII, §§ 42-181—42-183, and enacted a new Art. VI as set out herein. The former Art. VII pertained to similar subject matter and derived from Ord. of 2-2-04, §§ 1, 3.
Sec. 42-181. - Real property tax exemptions.#
(a)
Tier 1. The real property taxes of each qualified "Tier l " volunteer firefighter or volunteer rescue member in good standing (hereinafter "member") of the Town of Exeter who has served as a volunteer for the Exeter #1 or #2, and/or Exeter Rescue Corps for not less than one immediately preceding calendar year and who is legally responsible to the town for town taxes for real property shall, upon timely and complete annual application to the tax assessor, be exempted in the sum of $50,000.00 of value.
(b)
Tier 2. The real property taxes of each qualified Exeter "Tier 2" member who has served as a volunteer for the Exeter # 1 or #2, and/or Exeter Rescue Corps for not less than one immediately preceding calendar year and who is legally responsible to the town for town taxes for real property shall, upon timely and complete annual application to the tax assessor, be exempted in the sum of $100,000.00 of value.
(Ord. of 9-8-20(2))
Sec. 42-182. - Eligibility.#
(a)
Tier 1. In order to be eligible for the Tier 1 real property exemption, a member must be in good standing and shall have attained a minimum of 120 service points during the preceding calendar year.
(b)
Tier 2. In order to be eligible for the Tier 2 real property exemption, a member must be in good standing and shall have attained a minimum of 200 service points during the preceding calendar year.
(c)
Computation of service points. Service points are calculated as follows:
(1)
Fire department point system:
Regular or special meeting 4 points
Training drill 4 points
Toned calls 4 points
"Senior member"/"elected official" 75 points
(2)
Exeter Rescue Corps point system:
12 hours of duty time per month 5 points
15 hours of duty time per month 8 points
20 hours of duty time per month 10 points
Toned calls 2 points non-transport
4 points transport
Regular or special meeting 5 points
Training drill 5 points
"Elected official" of rescue 75 points
(Ord. of 9-8-20(2))
Sec. 42-183. - Personal tangible property or motor vehicle excise tax exemption.#
If any otherwise qualified Tier 1 or Tier 2 member does not have taxable real estate (real property) for the above stated tax exemptions to be applied against, such member shall be entitled to a tax exemption in the sum of $25,000.00 of value to be applied to the eligible member's tangible personal property, excise, or vehicle tax.
(Ord. of 9-8-20(2))
Sec. 42-184. - Definitions.#
(a)
For the purpose of this ordinance the term "elected official" shall include: president, vice president, secretary, treasurer, financial secretary, chief, and board of director/trustees.
(b)
For the purpose of this ordinance, "senior member" shall mean a member who has not less than 25 years of active volunteer service to Exeter # 1, #2, Exeter Rescue Corps, or in any combination of the fire department/rescue service.
(Ord. of 9-8-20(2))
Sec. 42-185. - Proof of eligibility.#
Such exemptions shall be in addition to any other exemptions to which a member may be entitled; provided that any member seeking such exemption shall have presented to the tax assessor a true and accurate account of his or her ratable estate as provided in §§ 44-4-15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that such member is entitled to and qualified for such exemption.
(Ord. of 9-8-20(2))
Sec. 42-186. - Certification.#
The board of directors and fire/rescue chief shall certify a member eligible for the tax exemption for taxes assessed as of December 31 to the town tax assessor on or before the succeeding March 1.
(Ord. of 9-8-20(2))
Sec. 42-187. - Effective date.#
This ordinance shall take effect upon passage and shall apply to taxes assessed as of December 31, 2019 for fiscal year 2020-2021 and to such annual assessments made thereafter. All prior inconsistent ordinances and sections thereof are repealed and amended simultaneously in accordance herewith.
(Ord. of 9-8-20(2))