ARTICLE VI. - TAX EXEMPTION TO CERTAIN PERSONS OVER THE AGE OF 65 YEARS OR FULLY DISABLED
Part of the Code of Ordinances of Exeter, RI.
The text
Footnotes:
--- (6) --- Editor's note— Ord. of 1-5-04, §§ 1—8, did not specifically amend the Code. Hence, its inclusion herein as article VI, sections 42-151—42-158, was at the discretion of the editor.
Sec. 42-151. - Authorization.#
Pursuant to the Rhode Island Public Laws as amended, the Town Code is hereby amended by adding article VI, which reads as set forth herein.
(Ord. of 1-5-04, § 1)
Sec. 42-152. - Statement of purpose.#
In order to encourage, maintain, and preserve a sustainable supply of owner occupied housing that is affordable for low and moderate income senior citizens and individuals with disabilities that is in keeping with the rural character of the town and that is consistent with environmental and available infrastructure considerations, the assessor shall grant upon a proper claim a tax exemption in accordance with the schedule of exemptions provided in section 42-158 of this article.
(Ord. of 1-5-04, § 2)
Sec. 42-153. - Definitions.#
The word "income," as used herein, includes the aggregate income of the person and all other persons residing with him or her. "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 includes, but is not limited to, interest, gross net gains, gifts, pensions, all types of compensation, Social Security and veterans benefits.
(Ord. of 1-5-04, § 3)
Sec. 42-154. - Number of exemptions.#
This exemption applies to owner-occupants only. Only one exemption shall be granted to co-tenants, joint tenants, or tenants by the entirety who are 65 years of age or older or who are totally disabled and occupy the subject property.
(Ord. of 1-5-04, § 4)
Sec. 42-155. - Applicable property.#
This exemption applies only to the legally zoned minimally required acreage, primary dwelling, and its associated accessory structures, owned and occupied by the applicant. Additional or excess acreage, sites, secondary dwellings and improvements inconsistent with the legal and conforming use of the primary dwelling are not eligible for this exemption.
(Ord. of 1-5-04, § 5)
Sec. 42-156. - Exemption of persons over the age of 65 years or fully disabled.#
The elderly/disabled tax exemption as provided in this section is provided annually, upon timely application, to every qualified person who is a legally domiciled resident of the town of the age of 65 or more years and has reached his or her 65th birthday by December 31st of the assessment year for which the exemption is sought or who is totally disabled, and continuously residing in the town in a dwelling house or mobile home owned by him or her. Applications must be completed and filed on or before April 15th of each year for which the exemption is claimed and shall be signed by the applicant and notarized under the pains and penalties of perjury.
(Ord. of 1-5-04, § 6; Ord. of 9-7-21)
Sec. 42-157. - Qualification criteria.#
Proof of the qualification of any applicant for the elderly/disabled tax exemption, as provided in this section, shall include the following together with such other and further information as may be deemed reasonable and necessary by the tax assessor or the town council: (1)
Age shall be proven by furnishing to the assessor either a birth certificate, certificate of citizenship, baptismal certificate or certified affidavit, under the pains of perjury, of a third party having knowledge, or a government issued ID card.
(2)
Ownership shall be established by furnishing the assessor with sufficient evidence of the date of purchase and certified copies of the documentary land evidence records relating to acquisition of the subject property.
(3)
Legal domicile shall be established by the production of a current voters registration card.
(4)
Income and occupancy may be proven by incorporating required facts in a sworn application signed by the applicant and notarized, under the pains and penalties of perjury, (the form of which is furnished by the assessor) together with copies of all requested United States and state tax returns and schedules.
(5)
Disability may be proven by a licensed medical doctor's sworn and notarized opinion, or by satisfactory federal or state documentation certifying such total disability.
(6)
Additionally, the assessor may require such other and further verifications or documents respecting qualifications of the applicant as he or she deems reasonably necessary or appropriate.
(7)
No property shall be exempt from taxation which the assessor determines to have been conveyed to an applicant for the purpose of evading taxation.
(Ord. of 1-5-04, § 7)
Sec. 42-158. - Income/exemption schedule.#
The following schedule shall determine the amount of the exemption to which the applicant may be entitled pursuant to this article: Household Income Assessment Reduction
0—$20,000 50 percent
$20,001—$25,000 40 percent
$25,001—$30,000 30 percent
$30,001—$35,000 20 percent
$35,001—$40,000 10 percent
$40,001—$52,000 5 percent
(1)
When applying multiple exemptions, the assessor shall first apply the assessment reduction provided in this section and then apply any other applicable exemptions.
(2)
The assessor shall grant upon a proper claim a tax exemption to any qualified person who meets the requirements contained in section 42-157 of this article. No such exemption shall exceed $5,000.00. This exemption is in addition to any other exemption from taxation provided under any other law or ordinance provided however that this exemption will supercede any previous elderly/disabled freeze or exemption. Any person with a pre-existing elderly/disabled freeze, sliding scale exemption on the effective date of this ordinance may choose to either continue on the existing program, or may apply for this exemption.
(Ord. of 1-5-04, § 8)