The text
Footnotes:
--- (1) --- Cross reference— Administration, Ch. 2.
State Law reference— Taxation, G.L. 1956, § 44-1-1 et seq.
ARTICLE I. - IN GENERAL#
Sec. 19-1. - Grace period.#
Property taxpayers of the town are hereby granted a ten-day grace period to make payment of the property tax. If payment is not made within such ten-day period then all payments due the town shall become immediately due and payable with interest assessed from the due date.
(Ch. 69, § 2, 10-18-82)
Sec. 19-2. - When interest waived.#
(a)
Interest of one dollar ($1.00) or less. The town hereby waives interest assessed that totals one dollar ($1.00) or less.
(b)
Interest on one-quarter's overdue tax payment.
(1)
Pursuant to G.L. § 44-5-8.1, the tax collector is authorized and directed to waive one-quarter's worth of interest on one overdue property tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if all of the following conditions are satisfied by the taxpayer:
a.
The property subject to the overdue payment is the residence or place of business of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue;
b.
The request for the waiver of interest is in writing, signed and dated by the taxpayer;
c.
The taxpayer has made timely payments of taxes to the town for the five (5) years immediately preceding the tax payment which is overdue with the burden of proof of timely payments being upon the taxpayer; and
d.
The bill for which the payment is overdue was issued less than two (2) years prior to the date of the request for a waiver of interest.
(2)
In no event shall the waiver of interest on a tax payment exceed five hundred dollars ($500.00). Decisions of the tax collector shall be in writing and contain notice to the town council and the town manager. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and after paying said interest, may then appeal the matter by filing a claim for reimbursement with the town council within ten (10) days of the decision.
(3)
Any request for a waiver of taxes which meets all of the criteria established by this section shall be granted by the town.
(4)
The tax collector is authorized to promulgate forms that shall be used to implement this section.
(Ch. 69, § 3, 10-18-82; Ch. 229, § 1, 3-18-13; Ch. 276, 8-3-20)
Sec. 19-3. - Manner of waiver.#
The town council, upon recommendation of the tax collector and upon good cause shown, may waive interest charges by resolution duly adopted.
(Ch. 69, § 4, 10-18-82)
Secs. 19-4—19-25. - Reserved.#
ARTICLE II. - EXEMPTIONS#
Footnotes:
--- (2) --- State Law reference— Certain property exempt, G.L. 1956, § 44-3-3; exemptions, G.L. 1956, § 44-3-3 et seq.
DIVISION 1. - GENERALLY#
Sec. 19-26. - Adjustment of tax exemption upon reevaluation of real property.#
Pursuant to R.I.G.L., § 44-3-24, the town council of said town hereby provides for adjustment of tax exemptions for all persons entitled thereto as follows: Regular exemption From $3,000.00 to $6,700.00
Unmarried widow/widower From $3,000.00 to $6,700.00
Totally disabled service related From $6,000.00 to $13,500.00
Gold star parent From $9,000.00 to $21,500.00
Specially adapted housing From $10,000.00 to $30,000.00
Blind exemption From $18,000.00 to $32,000.00
(Ch. 126, Art. I, § I, 12-20-93; Ch. 172, 3-3-03; Ch. 193, 2-20-07)
Sec. 19-27. - Exemption from taxation real and personal property.#
Pursuant to the provisions of R.I.G.L. of 1956 as amended, § 44-3-3, Subsection 25, the town council of the Town of Hopkinton does hereby exempt from taxation real or personal property identified as Assessor's Map 24 Lot 168A and located on Laurel Street, owned by, held in trust for, or leased to the Wood-Pawcatuck Watershed Association, a non-profit organization incorporated under the General Laws of the State of Rhode Island, the purpose of which is to promote and protect the lands and waters of the Wood-Pawcatuck Watershed Association, provided said property is used exclusively for the purposes of the organization.
The above exemption from taxation does not include any improvements on real property of the Wood-Pawcatuck Watershed Association unless specifically granted by the town council of the Town of Hopkinton by specific application for said exemption.
(Ch. 170, 3-3-03)
Secs. 19-28—19-40. - Reserved.#
DIVISION 2. - ELDERLY#
Sec. 19-41. - Authorized, limited.#
The tax assessor shall grant on a proper claim under the provisions of this division being made therefor, a tax exemption in accordance with the schedule of exemptions provided in section 19-44; provided, however, that for the purposes of this division the income of a husband shall be deemed to include the total income of his wife and the income of a wife shall be deemed to include the total income of her husband, and only one (1) such exemption shall be granted to cotenants, joint tenants, or tenants by the entirety, even though more than one (1) of such cotenants, joint tenants, or tenants by the entirety are sixty-five (65) years of age or older and occupy such property.
(Ch. 36, § 1, 6-5-78)
Sec. 19-42. - Qualification.#
The exemption provided for by this division shall be provided to every person, a citizen or resident of the Town of Hopkinton of the age of sixty-five (65) or more years and residing in the town in a dwelling house owned by him which is a constituent part of his real property; provided that at that time of making application the applicant must have been a resident of the town for a period of five (5) years ending with the date of assessment for the year for which exemption is claimed and must have owned and had title to his dwelling house for the same five (5) years' period.
Provided also, however, that the five-year ownership period may be satisfied upon a showing that the applicant inherited the dwelling from the applicant's immediate predecessor in title who owned and had title to it for a sufficient time that, when added to the applicant's ownership, equals the required five (5) years of ownership.
(Ch. 36, § 2, 6-5-78; Ch. 244, 12-7-15)
Sec. 19-43. - Application.#
No person shall be entitled to any exemption under this division unless he has presented to the tax assessor a true and exact account of his or her ratable estate as provided for in R.I.G.L., §§ 44-5-15 and 44-5-16, for the year for which exemption is claimed together with proof of age, ownership, occupancy and legal domicile and income. Such proof may be furnished in the following manner: (1)
Age may be proven by furnishing to the tax assessor either a birth certificate, certificate of citizenship, baptismal, or certified affidavit of a third party;
(2)
Ownership may be established by furnishing the tax assessor with date of purchase, or the date of inheritance and land record citation of the same;
(3)
Legal domicile may be established by the production of a voter's registration certificate;
(4)
Income and occupancy may be proven by incorporating such facts in a sworn application, the form of which shall be furnished by the tax assessor;
(5)
Other forms of proof by an applicant who does not have available to him the above-specified methods of proof may include military records, passports, certificates of citizenship, or such other means as the tax assessor shall deem appropriate.
(Ch. 36, § 3, 6-5-78; Ch. 244, 12-7-15)
Sec. 19-44. - Schedule.#
(a)
In accordance with the federal Poverty Guidelines published annually by the United States Department of Health and Human Services for two (2) people, the schedule of exemptions under this division shall be as follows:
(1)
Taxpayers having an annual income of less than one hundred ten (110) percent of the poverty guidelines in effect on December 31 of the tax year for which an exemption is sought, will receive an exemption of sixty (60) percent of the assessed valuation.
(2)
Taxpayers having an annual income of less than one hundred forty (140) percent of the poverty guidelines in effect on December 31 of the tax year for which an exemption is sought will receive an exemption of fifty (50) percent of the assessed valuation.
(3)
Taxpayers having an annual income of less than one hundred seventy (170) percent of the poverty guidelines in effect on December 31 of the tax year for which an exemption is sought, will receive an exemption of forty (40) percent of the assessed valuation.
(4)
Taxpayers having an annual income of less than two hundred (200) percent of the poverty guidelines in effect on December 31 of the tax year for which an exemption is sought, will receive an exemption of thirty (30) percent of the assessed valuation.
(5)
Taxpayers having an annual income of less than two hundred twenty-five (225) percent of the poverty guidelines in effect on December 31 of the tax year for which an exemption is sought, will receive an exemption of twenty (20) percent of the assessed valuation.
(6)
Taxpayers having an annual income of less than two hundred fifty (250) percent of the poverty guidelines in effect on December 31 of the tax year for which an exemption is sought, will receive an exemption of ten (10) percent of the assessed valuation.
(7)
Subject to the requirements of section 19-42 of this division, taxpayers who have attained the age of eighty-five (85) or more years shall receive an annual exemption equal to ten (10) percent of the assessed valuation. It shall not be necessary for taxpayers who qualify under this subsection to satisfy any income requirements in order to obtain this exemption.
(Ch. 36, § 4, 6-5-78; ch. 82, § 1, 9-2-86; Ch. 97, § 1, 8-1-88; Ch. 105, § 1, 10-15-90; Ch. 125, § I, 12-20-93; Ch. 147, 1-5-98; Ch. 171, 3-3-03; Ch. 198, 7-2-07; Ch. 201, 12-3-07)
Sec. 19-45. - Determination of income.#
For the purposes of this division, the term income shall mean all funds received by an individual and/or his spouse from whatever source derived including, but not limited to, realized capital gains, gifts, and, in their entirety, pension, annuity, retirement and social security benefits. Income shall be determined on the basis of the calendar year ending with date of assessment for the year for which exemption is claimed.
(Ch. 36, § 5, 6-5-78)
Sec. 19-46. - Home occupations excepted.#
Professional persons who operate and conduct their respective professions from their residence shall not be entitled to the exemption provided for by this division. The practice of such profession from any residence shall be deemed, for the purpose of this division, to constitute it income-bearing property.
(Ch. 36, § 6, 6-5-78)
Sec. 19-47. - Determination of residency.#
Mere seasonal or temporary residence within the town of whatever duration shall not constitute domicile within the town for the purposes of this division. Absence from this town for a period of twelve (12) months shall be prima facie evidence of abandonment of domicile in this town. The burden of establishing legal domicile within the town shall be upon the applicant.
(Ch. 36, § 7, 6-5-78)
Sec. 19-48. - Termination.#
All exemptions under this division shall terminate upon the conveyance of the subject property, death of the person exempted, the moving of such persons from the town, or when the subject property is so altered as to character or use that the same becomes subject to the provisions of section 19-46.
(Ch. 36, § 8, 6-5-78)
Sec. 19-49. - Application of exemption.#
Applications for exemptions under this division filed on or before March 15 annually and approved by the tax assessor prior to the legal certification of the tax role shall be accepted by the tax collector and credit for such exemption shall be applied to the assessment of the previous December 31.
(Ch. 36, § 9, 6-5-78)
Secs. 19-50—19-69. - Reserved.#
DIVISION 3. - WHEELCHAIR LIFT ADAPTED VEHICLES#
Sec. 19-70. - Exemption; qualifications.#
Fifty (50) percent of the value of any motor vehicle that has been specifically adapted with a wheelchair lift for use by an individual with a disability, that is owned and registered by any resident of the town who has sustained a loss, or permanent loss of use of both legs or both arms, shall be exempted from taxation. This exemption shall apply to not more than one (1) motor vehicle owned and registered for the personal, non-commercial use of such resident. Determinations of eligibility for this exemption shall be made by the town tax assessor upon application by an individual claiming said exemption.
(Ch. 116, 11-9-92)
Editor's note— Ch. 116, adopted Nov. 9, 1992, added a new § 19-50 to the Code; however, said provisions have been redesignated as § 19-70, at the editor's discretion, to allow for future expansion.
Sec. 19-71. - Application.#
No person shall be entitled to this exemption, unless he or she prior to March 15th of the year in which said individual seeks the exemption presents to the tax assessor, the vehicle registration and further allows the tax assessor to inspect said vehicle for compliance with the requirements of the above section. Once this exemption has been granted to an individual, no further evidence of existence of the facts required by this paragraph shall be required in any subsequent year.
(Ch. 116, 11-9-92)
Editor's note— Ch. 116, adopted Nov. 9, 1992, added a new § 19-52 to the Code; however, said provisions have been redesignated as § 19-71, at the editor's discretion, to allow for future expansion.
Secs. 19-72—19-89. - Reserved.#
ARTICLE III. - TAX ON RENEWABLE ENERGY SYSTEMS#
Sec. 19-90. - Tax on renewable energy systems.#
(a)
In accordance with G.L. § 44-5-3(c), the Town of Hopkinton hereby authorizes its assessor to levy a tax on renewable energy tangible property as defined in G.L. § 39-26-5 in accordance with the rules and regulations promulgated and executed thereunder by the Rhode Island Officer of Energy Resources.
(b)
In accordance with G.L. § 44-3-21, the Town of Hopkinton hereby exempts from taxation commercial net-metered renewable energy systems whose sole purpose is to offset electricity bills and not to sell power back to the electric distribution system.
(c)
Property owners installing renewable energy systems are required to provide a copy of the interconnection application between the renewable energy developer and the electric distribution company as well as a copy of any documentation of program enrollment, to the Town of Hopkinton tax assessor indicating if the renewable energy system is net-metered or if the system is selling a portion of all the energy produced back to National Grid under the Renewable Energy Growth Program. Copies of the final interconnection service agreement executed between the renewable energy developer and the electric distribution company shall be provided to the Town of Hopkinton Tax Assessor and to the Hopkinton Building Official prior to construction of any renewable energy system.
(Ch. 254, 9-5-17)
Secs. 19-91—19-100. - Reserved.#
ARTICLE IV. - SOLAR ENERGY COLLECTION FACILITIES TANGIBLE PROPERTY TAX ABATEMENT#
Sec. 19-101. - Purpose and eligibility.#
The purpose of this article is to encourage the development of alternative energy sources by providing an appropriate tangible property tax abatement to solar collection facilities that locate within the Town of Hopkinton. Any solar energy collection facility that locates within the Town of Hopkinton shall be eligible to seek an abatement for tangible property tax which shall be limited to a ten-year term at which time the town council will undertake a review and consider renewal of the abatement. If in ten (10) years there is no change to the size of the solar array or the purchase agreement from National Grid, then the tax abatement would also remain the same as initially granted.
(Ch. 243, § 1, 12-21-15)
Sec. 19-102. - Procedure.#
(a)
Application. Any solar energy collection facility located in a commercial or manufacturing zone that wishes to request an abatement of tangible property tax shall make such a request to the town council by submitting an application for same to the town clerk. The application shall include the applicant's name and address and, if the applicant is a corporation, the names and addresses of all officers and owners of the entity, a description of the solar collection facility that shall include the taxable tangible property projected or actually in use at the facility, the amount of tangible property tax that would be assessed on that tangible property, the projected or actual energy output of the facility, the length of time for which the abatement is sought and the amount of tangible property tax that the facility is seeking to have abated. Appended to the application shall be any agreements entered into by the facility for the sale of its energy output to National Grid or any other similar energy supplier.
(b)
Building inspector review. The building inspector shall review the application and shall certify that there are no violations of the Building Code with respect to the facility of the applicant and any other property in the Town of Hopkinton owned by the applicant. If violations do exist, the building inspector shall forward a statement stating the nature and extent of the violations. No abatement shall be granted until any violations have been cured. Proof of compliance with NFPA regulations approved by the fire marshall shall be submitted in writing.
(c)
Tax collector review. The tax collector shall review the Town of Hopkinton tax records to determine whether all taxes of any kind and nature, including tangible property tax (together with interest and penalties) on the subject property and all other Hopkinton property owned by the applicant have been paid. If a deficiency or deficiencies do exist, the tax collector shall forward a statement of the amounts due and properties involved. No abatement shall be granted until all taxes, including tangible property taxes, together with interest and penalties unpaid and due and owing the Town of Hopkinton, have been paid in full.
(d)
Tax assessor review. The tax assessor shall review the application and provide a written recommendation to the town council. Said recommendation shall include a discussion of the impact of any abatement sought on the town's tax role.
(e)
Public hearing. Once the application is complete and all required reviews have been submitted, the town council shall hold a public hearing at which all aspects of the requested abatement shall be discussed. At least ten (10) days' notice shall be given of the public hearing in a newspaper having a general circulation in the Town of Hopkinton. The cost of advertising to be borne by the applicant.
(Ch. 243, § 2, 12-21-15)
Sec. 19-103. - Council action.#
After the public hearing on the application has been held by the council, the council shall vote by majority vote to grant, grant as modified or deny the request for abatement, at a subsequent town council meeting.
Any grant of tax abatement pursuant to this section as well as the amount of any such abatement shall be within the town council's sole discretion and occur only upon its findings that: (a)
An applicant has satisfied all of the requirement of this article;
(b)
The granting of such abatement will benefit the Town of Hopkinton and everyone in the State of Rhode Island by encouraging the development of alternative energy facilities;
(c)
That the abatement granted will not result in a significant burden or detriment to the citizens of the Town of Hopkinton; and
(d)
The tangible property tax abatement is limited to a ten-year term, renewable upon review by the town council.
(Ch. 243, § 3, 12-21-15)
Sec. 19-104. - Cessation of abatement.#
(a)
Any abatement granted by the council pursuant to this section shall cease immediately if:
(1)
The applicant defaults on any quarterly tax or other payment due the Town of Hopkinton (real estate, motor vehicle, personal property);
(2)
The applicant vacates the property or the facility ceases operations; or
(3)
The applicant is determined to be in violation of any other federal or state laws or ordinances of the Town of Hopkinton.
(b)
The tax collector shall notify the tax assessor no later than March 15th of each year of any taxpayer who has been granted an abatement under this article who is delinquent and therefore not eligible to continue to receive the tax abatement benefit.
(c)
The applicant, its successors and assigns agree to allow the Town of Hopkinton to record a lien against the property on which the facility is located during the period in which the abatement is in effect in order to guarantee payment of any town tax assessed. The tax assessor shall annually as of December 31 of each year, record a list of all solar collection facilities which have received abatements under this article.
(Ch. 243, § 4, 12-21-15)
Sec. 19-105. - Notification of material changes.#
If an abatement is granted by the town council, the applicant must certify on an annual basis thereafter and verified by the tax assessor, that there have been no substantial changes to the facility components nor has there been a significant decrease in the energy generated by the facility. If such changes occur, the applicant must notify the town council through the town clerk in writing promptly of any such changes at which time the town council is authorized to consider an adjustment to the amount of the abatement, which adjustment may be made by the town council upon majority vote without the necessity of a public hearing.
(Ch. 243, § 5, 12-21-15)