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--- (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.