The text
ARTICLE I. - IN GENERAL#
Secs. 66-1—66-20. - Reserved.#
ARTICLE II. - BOARD OF ASSESSMENT REVIEW#
Sec. 66-21. - Membership; meetings; appeals generally.#
(a)
Compensation. The members of the board of assessment review shall serve in such capacity without any form of compensation.
(b)
Frequency of meetings. The board of assessment review shall meet with such frequency as is necessary to promptly and efficiently settle all appeals presented to the board.
(c)
Officers. The members of the board of assessment review shall elect a chair and a secretary, who shall each serve for a term of one year. Each such term shall commence on May 1 of each year.
(d)
Quorum; majority required. Two members of the board of assessment review shall constitute a quorum, and a majority decision is required in all matters before the board of assessment review.
(e)
Application for appeal. Applications for appeals shall be in writing and filed with the tax assessor for review and transmission to the secretary of the board of assessment review.
(Code 1982, § 7-4(a)—(e); Code 2003, § 66-21)
Sec. 66-22. - Filing of appeal.#
(a)
Deadline. The board of assessment review shall receive and consider appeals from property owners regarding the amounts of assessments as determined by the tax assessor; provided, however, that such appeals are properly filed as provided in G.L. 1956, § 44-5-26.
(b)
Reason; contents. Every applicant filing an appeal shall state the reason for the appeal. If appertaining to real estate, a description of the property, with information as to street number, if any, and also the assessor's plat and lot number. If appertaining to tangible personal property, the description and location of such property; the filing must be in writing, notarized and properly signed by the applicant (if an individual) or by a corporate officer (if the applicant is a corporation).
(c)
Forms. Forms for filing appeals with the board of assessment review will be available in the tax assessor's office.
(Code 1982, § 7-4(f)—(h); Code 2003, § 66-22)
Secs. 66-23—66-45. - Reserved.#
ARTICLE III. - TAX ABATEMENTS#
Footnotes:
--- (1) --- Editor's note— Section 1(Exh. A) of an ordinance adopted June 18, 2012, changed the title of art. III from "Tax Exemptions and Abatements" to "Tax Abatements."
State Law reference— Property exemptions, G.L. 1956, §§ 44-3-3—44-3-47.
DIVISION 1. - GENERALLY#
Sec. 66-46. - Gold Star parents' tax credit.#
(a)
The property of every person whose son or daughter has served with the Armed Forces of the United States of America and has lost his life as a result of his service with the Armed Forces of the United States of America, providing the death was determined to be in the line of duty, as designated in G.L. 1956, § 44-3-5, shall be e eligible for a tax credit in the amount as prescribed in section 66-90 of this chapter; provided, however, that there shall be but one exemption granted where both parents of the deceased son or daughter are living.
(b)
The tax credit shall be applied in accordance with the provisions of applicable state law.
(Code 2003, § 66-46; Ord. of 12-9-2002; Ord. of 4-1-2024, § 1(Exh. A))
Editor's note— Ord. of 4-1-2024, § 1(Exh. A), adopted April 1, 2024, amended the title of § 66-46 to read as herein set out. The former § 66-46 title pertained to Gold Star parents' exemption.
State Law reference— Authority to so provide, G.L. 1956, § 44-3-5.
Sec. 66-47. - Veterans' tax credit.#
(a)
The property of each person who served in the military or naval service of the United States regardless of their qualified service dates, designated in G.L. 1956, § 44-3-4(a)1 or G.L. 1956, § 44-3-4(a)2, and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person, shall be eligible for a tax credit in the amount as prescribed in section 66-90 of this chapter.
(b)
Any veteran of the United States armed services regardless of their qualified service dates, who is considered 100 percent totally disabled through a service-connected disability and who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person, as designated in G.L. 1956, § 44-3-4(a)3, shall be eligible for an additional tax credit in the amount as prescribed in section 66-90 of this chapter.
(c)
An additional tax credit of $500.00 may be applied to the real property of any veteran and the unmarried widow or widower of a deceased veteran of the military or naval service of the United States who is determined, under applicable federal law by the Veterans Administration of the United States, to be totally disabled through service-connected disability and who, by reason of the disability, has received assistance in acquiring "specially adapted housing" under laws administered by the veterans' administration; provided, that the real estate is occupied as his or her domicile by the person; and, provided, that if the property is designed for occupancy by more than one family then only that value of so much of the house as is occupied by the person as his or her domicile is credited; and, provided, that satisfactory evidence of receipt of the assistance is furnished to the assessor. As designated in G.L. 1956, § 44-3-4(b)(10), shall be eligible for a tax credit in the amount as prescribed in section 66-90 of this chapter.
(d)
Any veteran of military or naval service of the United States or the unmarried widow or widower of the person who has been or shall be classified as, or determined to be, a prisoner of war by the Veterans' Administration of the United States, as designated in G.L. 1956, § 44-3-4(e)(5), shall be eligible for an additional tax credit in the amount as prescribed in section 66-90 of this chapter.
(e)
The tax credit shall be applied to the property in accordance with the provisions of applicable state law.
(Code 2003, § 66-47; Ord. of 12-9-2002; Ord. of 4-1-2024, § 1(Exh. A))
Editor's note— Ord. of 4-1-2024, § 1(Exh. A), adopted April 1, 2024, amended the title of § 66-47 to read as herein set out. The former § 66-47 title pertained to veterans' exemption.
State Law reference— Authority to so provide, G.L. 1956, § 44-3-4.
Sec. 66-48. - Exemption of persons visually impaired.#
(a)
The property of every person who has permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to the extent that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye, as designated in G.L. 1956, § 44-3-12, shall be eligible for a tax credit in the amount as prescribed in section 66-90 of this chapter.
(b)
The tax credit shall be applied in accordance with the provisions of applicable state law.
(Code 2003, § 66-48; Ord. of 12-9-2002; Ord. of 4-1-2024, § 1(Exh. A))
Sec. 66-49. - Totally disabled persons.#
(a)
Authorization. The tax assessor is authorized to grant to every person who is a town citizen and resident and who is determined to be totally disabled by the Social Security Administration an exemption on the assessed value of that person's residential real property. The amount of the exemption will be in accordance with the schedule set forth in subsection (b) of this section, and entitlement to the exemption shall be determined by the person's compliance with the town's rules and regulations for exemption from property taxes for person's who are totally disabled.
(b)
Schedule of exemptions. The schedule of exemptions shall be as follows:
(1)
Taxpayers having an annual household income, as that term is defined in the rules, of less than $10,000.00 shall receive an exemption of $25,000.00 of the assessed valuation.
(2)
Taxpayers having an annual household income, as that term is defined in the rules, of at least $10,000.00 but less than $15,000.00 shall receive an exemption of $20,000.00 of the assessed valuation.
(3)
Taxpayers having an annual household income, as that term is defined in the rules, of at least $15,000.00 but less than $20,000.00 shall receive an exemption of $15,000.00 of the assessed valuation.
(4)
Taxpayers having an annual household income, as that term is defined in the rules, of at least $20,000.00 but less than $25,000.00 shall receive an exemption of $10,000.00 of the assessed valuation.
(c)
Rules and regulations for exemption from property taxes for totally disabled. Rules and regulations for exemption from property taxes for the totally disabled shall be as follows:
(1)
All applicants must be determined to be totally disabled by the Social Security Administration and must be under the age of 65 years.
(2)
Applicants must be legally domiciled and must have actually resided in the town for a period of five years ending with the date of assessment (December 31) for the year which exemption is claimed (the year following the date of assessment). Seasonal residents may not apply. Absence from this town for a period of one year shall constitute prima facie evidence of abandonment of domicile. When absence in excess of one year is due solely to hospitalization or other residential medical treatment (nursing homes and the like), the tax assessor is authorized to review individual cases and waive the absence standard, provided that all other requirements are satisfied and the facts presented so warrant.
(3)
The applicant must own and live in the house to which the exemption is to be applied and must have owned that dwelling for at least two years prior to the date of assessment for which the exemption is claimed.
(4)
No income-producing property, residential or otherwise, shall be entitled to an exemption.
(5)
Professional persons who operate and conduct respective professions from the persons' own residences shall not be entitled to an exemption.
(6)
Only one exemption will be granted to joint tenants, tenants by the entirety or tenants in common, even though all such tenants meet eligibility requirements.
(7)
The tax assessor's application for exemption form must be filled out in its entirety and submitted each year to the tax assessor.
(8)
The tax assessor's confidential statement of annual income form must:
a.
Be filled out in its entirety.
b.
Indicate whether or not the claimant is required under law and regulation to file a state personal income tax return.
c.
Waive, by signature of the unmodified waiver contained in the form, the applicant's privacy act rights with respect to the tax assessor's confidential confirmation of claimed income.
d.
Be submitted to the tax assessor each year with the application for exemption form.
(9)
All required forms must be filed with the tax assessor on or before March 15, or the next normal business day following, of the year for which application is made. If the applicant was required to submit a state personal income tax return for the year prior to that for which application for exemption is made, a copy of that return shall be submitted to the tax assessor by April 16. No exemption shall be approved in the absence of the state personal income tax return or a statement that such return was not required. All statements concerning income, whether or not taxable, are subject to independent verification by the tax assessor. These forms and the state personal income tax return are required as due evidence that the applicant is, in all respects, qualified for the relief provided for by this section. All statements are subject to verification, and the burden of proof for all requirements shall be with the applicant. The tax assessor may require certified proof of place and date of birth, voter registration, period of abode or domicile and ownership of property.
(10)
Household income shall be computed on the basis of the calendar year and shall include all earned and unearned income. Earned income shall include wages, salaries, fees and monies received for personal services rendered. Unearned income shall include but not be limited to the following:
a.
Gifts.
b.
Pensions and annuities.
c.
Insurance proceeds, other than medical.
d.
Social security benefits.
e.
Supplementary security income and attendant state and federal supplementary benefits.
f.
Interest, regardless of source.
g.
Dividends.
h.
Net income from business, farm, rental and capital gains as determined in accordance with the rules and regulations of the United States Treasury Department, Internal Revenue Service.
(11)
Exemptions shall terminate upon the death or removal of the person receiving the exemption (except when there is a surviving, qualified spouse) or upon sale of the exempted property.
(12)
The tax assessor may, at any time, inquire into the right of a claimant to the continuance of an exemption under this section, and for the purpose the tax assessor may require the filing of a new application or the submission of such proof as deemed necessary to determine the right of the claimant to the continuance of such exemption.
(13)
If the tax assessor denies a claim for exemption or terminates a previously approved exemption, the claimant may appeal the tax assessor's decision to the town's tax assessment board of review.
(14)
The office of the tax assessor shall take the following action to ensure maximum dissemination of information concerning tax exempt status of real estate owned and occupied by persons who are totally disabled:
a.
Advertise the potential for tax relief in the newspaper of record at least two times per month between January 1 and the closing date for receipt of exemption applications.
b.
Mail all necessary application forms to potentially qualified applicants not later than January 15 of the current tax year. The term "potentially qualified applicants" includes the following:
1.
Claimants granted exemption for the prior tax year; and
2.
Those persons who may, from time to time, make formal or informal inquiries at the tax assessor's office concerning tax relief for the totally disabled.
c.
Provide such assistance to applicants as may be required to ensure accurate and complete applications.
(Code 2003, § 66-49; Ord. of 7-24-2006)
Secs. 66-50—66-60. - Reserved.#
DIVISION 2. - PERSONS 65 AND OVER#
Footnotes:
--- (2) --- State Law reference— Authority to adopt, G.L. 1956, § 44-3-13.6.
Sec. 66-61. - Definitions.#
The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Assessment cap means the sum of $142,000.00 as such amount may be adjusted from time to time as provided in this division. At such times as the tax assessor updates the assessments for real property in the town, the tax assessor shall adjust the assessment cap by the percentage increase or decrease between the median residential property value based on the aggregate residential property assessments then made under the new revaluation, or statistical updates, and the median residential property value under the previous revaluation, or statistical updates.
Due evidence means no exemption from taxation on the valuation of real property shall be allowed, except upon the written application therefor, which application shall be on a form prescribed by the assessor. It shall be the burden of the applicant to prove his eligibility for the exemption under this division, and the tax assessor may require the applicant to produce supporting information including, but not limited to, federal and/or state income tax returns and birth certificate. If such information is required, the tax assessor shall maintain the confidentiality of such information. The assessor may, at any time, inquire into the right of a claimant to the continuance of an exemption under this division; and, for that purpose, he may require the filing of a new application or the submission of such proof as he shall deem necessary to determine the right of the claimant to the continuance of such exemption.
Federal poverty guideline means the poverty guidelines issued each year by the Department of Health and Human Services and published in the Federal Register.
Income (in section 66-63) means annual cash receipts before taxes from all sources except as provided in this division. Income includes money wages and salaries before any deductions; net receipts from nonfarm self-employment (receipts from a person's own unincorporated business, professional enterprise, or partnership, after deductions for business expenses); net receipts from farm self-employment (receipts from a farm which one operates as an owner, renter or sharecropper, after deductions for farm operating expenses); regular payments from social security, railroad retirement, unemployment compensation, strike benefits from union funds, workers' compensation, veterans' payments, public assistance (including aid to families with dependent children or temporary assistance for needy families, supplemental security income, and non-federally-funded general assistance or general relief money payments), and training stipends; alimony, child support, and military family allotments or other regular support from an absent family member or someone not living in the household; private pensions, government employee pensions (including military retirement pay), and regular insurance or annuity payments; college or university scholarships, grants, fellowships, and assistantships; and dividends, interest, net rental income, net royalties, periodic receipts from estate or trusts, and net gambling or lottery winnings.
The term "income" does not include the following types of money received: capital gains; any assets drawn down as withdrawals from a bank, the sale of property, a house, or a car; or tax refunds, gifts, loans, lump-sum inheritances, one-time insurance payments, or compensation for injury. Also excluded are noncash benefits, such as the employer-paid or union-paid portion of health insurance or other employee fringe benefits, food or housing received in lieu of wages, the value of food and fuel produced and consumed on farms, the imputed value of rent from own-occupied nonfarm or farm housing, and such federal noncash benefit programs as Medicare, Medicaid, food stamps, school lunches and housing assistance.
Median residential property value means the assessment which is the midpoint of the frequency distribution of residential property assessments or the assessment above which and below which 50 percent of the assessments lie.
Resident means one legally domiciled within the town for a period of five years ending with the date of assessment for a year for which the exemption is claimed. 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 the town for a period of 12 months shall be prima facie evidence of abandonment of domicile in the town. The burden of establishing legal domicile within the town shall be upon the applicant.
(Code 1982, § 7-20; Code 2003, § 66-61; Ord. of 10-28-1996; Ord. of 4-26-1999, § 4)
State Law reference— Similar provisions, G.L. 1956, § 44-3-13.6(e).
Sec. 66-62. - Effect of division on authority of assessor.#
Nothing contained in this division shall abrogate or affect the authority conferred upon the assessor by the provisions of G.L. 1956, § 44-3-4.
(Code 1982, § 7-28; Code 2003, § 66-62; Ord. of 10-28-1996; Ord. of 4-26-1999, § 5)
State Law reference— Similar provisions, G.L. 1956, § 44-3-13.6(f).
Sec. 66-63. - Granted; changes in amount.#
(a)
The town council grants to every person who is a citizen and resident of the town of the age of 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, on proper claim being made therefor, a tax exemption.
(b)
The town council may, from time to time, by ordinance, make such changes in the amount of exemption granted and the rules and regulations as they deem necessary.
(Code 1982, § 7-21; Code 2003, § 66-63; Ord. of 10-28-1996; Ord. of 4-26-1999, § 1)
State Law reference— Similar provisions, G.L. 1956, § 44-3-13.6(a), (b)(1).
Sec. 66-64. - Schedule of exemptions.#
The schedule of exemptions shall be as follows: (1)
Taxpayers with an income of not less than 200 percent and not more than 220 percent of the federal poverty guideline, an exemption of 20 percent of the assessment cap or the assessed valuation, whichever is less.
(2)
Taxpayers with an income of not less than 180 percent and not more than 200 percent of the federal poverty guideline, an exemption of 30 percent of the assessment cap or the assessed valuation, whichever is less.
(3)
Taxpayers with an income of not less than 160 percent and not more than 180 percent of the federal poverty guideline, an exemption of 40 percent of the assessment cap or the assessed valuation, whichever is less.
(4)
Taxpayers with an income of not less than 140 percent and not more than 160 percent of the federal poverty guideline, an exemption of 50 percent of the assessment cap or the assessed valuation, whichever is less.
Taxpayers with an income of not more than 140 percent of the federal poverty guideline, an exemption of 60 percent of the assessment cap or the assessed valuation, whichever is less.
(Code 1982, § 7-21; Code 2003, § 66-64; Ord. of 10-28-1996; Ord. of 4-26-1999, § 1; Ord. of 3-22-2004)
State Law reference— Similar provisions, G.L. 1956, § 44-3-13.6(b)(1).
Sec. 66-65. - Exemption based on assessment value not assessment cap.#
Notwithstanding anything to the contrary contained in this division, any person receiving an exemption pursuant to chapter 359 of the Public Laws of 1984 at the time of the adoption of Ordinance of 4-26-1999 and whose property is assessed in excess of the assessment cap and who qualifies for an exemption under the terms of any ordinance adopted pursuant to this division shall receive an exemption based on the assessment value, not limited by the assessment cap.
(Code 2003, § 66-65; Ord. of 4-26-1999, § 1)
State Law reference— Similar provisions, G.L. 1956, § 44-3-13.6(b)(2).
Sec. 66-66. - Income and domicile requirements.#
For purposes of this division, the income described in section 66-64 shall be that specified in the federal poverty guideline for one person for all individual owners and that specified for a family of two for all joint owners, including husband and wife. Only one such exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all such cotenants, joint tenants and tenants by the entirety are 65 years of age or over and occupy the property. In addition to the requirements of domicile within the town at the time of making application, the applicant must have been a resident of the town for a period of five years ending with the date of assessment for the year for which exemption is claimed. Provided, however, that such exemption shall not be allowed in favor of any person unless he shall have presented to the assessor a true and exact account of his ratable estate as provided for in G.L. 1956, §§ 44-5-15 and 44-5-16 for the year for which exemption is claimed, together with due evidence that he is so entitled to such exemption.
(Code 1982, § 7-23; Code 2003, § 66-66; Ord. of 4-26-1999, § 1; Ord. of 3-22-2004)
State Law reference— Similar provisions, G.L. 1956, § 44-3-13.6(b)(3).
Sec. 66-67. - Income-bearing property not exempted.#
No income-bearing residential property, business or combination of business and residential property, owned and occupied by persons 65 years of age or over shall be entitled to the exemption provided in this division. It is the express purpose of this division to confine the exemption to residential property exclusively used as such by the owners of such property. Professional persons who operate and conduct their respective professions from their residences shall not be entitled to the exemption provided for in 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.
(Code 1982, § 7-26; Code 2003, § 66-67; Ord. of 4-26-1999, § 2)
State Law reference— Similar provisions, G.L. 1956, § 44-3-13.6(c).
Sec. 66-68. - Termination of exemptions.#
All exemptions shall terminate upon the conveyance of the subject property, death of the person excepted, or the moving of such person from the town; also when the subject property is so altered as to character and use that the property becomes subject to the provisions of section 66-67.
(Code 1982, § 7-27; Code 2003, § 66-68; Ord. of 4-26-1999, § 3)
State Law reference— Similar provisions, G.L. 1956, § 44-3-13.6(d).
Secs. 66-69—66-85. - Reserved.#
DIVISION 3. - JAMESTOWN FIRE DEPARTMENT#
Footnotes:
--- (3) --- Editor's note— Section 1(Exh. A) of an ordinance adopted June 18, 2012, amended div. 3 in its entirety to read as herein set out. Former div. 3, §§ 66-86—66-89 pertained to Jamestown Volunteer Fire Department Emergency Medical Services Company, and derived from the 1982 Code, §§ 7-41—7-44; the 2003 Code, §§ 66-86—66-89; an ordinance adopted Oct. 19, 2009, § 1; and an ordinance adopted June 20, 2011(2).
Sec. 66-86. - Definitions.#
The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Due evidence means no tax credit, as provided in this division, shall be allowed, except upon written application therefore, which application shall be on a form prescribed by the assessor and received by the tax assessor prior to March 15 of each tax year. The assessor may, at any time, inquire into the right of the claimant to tax credit under this division or any continuance of the tax credit and, for that purpose, he/she may require the filing of a new application or the submission of such proof as he/she shall deem necessary to determine the right of the claimant to tax credit in the original instance or any continuance of the tax credit.
Life member means a member of the town fire department who has achieved life membership status, by completing 25 years of service in good standing and who has reached the age of 55 years.
(Ord. of 6-18-2012, § 1(Exh. A); Ord. of 4-1-2024, § 1(Exh. A))
Sec. 66-87. - Tax credit.#
The town council grants to every fire and/or EMS member of the Jamestown Fire Department, and to the surviving spouse of any deceased life member of the same who satisfies the eligibility qualifications stipulated in the incentive policies adopted by the town and the fire department, which said policies shall be reviewed and approved by the town council annually, a tax credit, on proper claim being made thereof, commencing in the year of adoption hereof, in accordance with section 66-90 of this division. Such tax credit shall be in addition to any other abatement or pay incentive to which said person shall be entitled. Provided, however, that such tax credit shall not be allowed in favor of any person unless he or she shall have been certified by the fire department, in accordance with, established policies, rules and regulations of said organization for the year for which the tax credit is claimed, together with due evidence that he or she is so entitled to such tax credit. In the event that a person does not own property within the Town of Jamestown or is unable to take advantage of said tax credit for any reason, the cash equivalent shall be paid up to the amount earned.
(Ord. of 6-18-2012, § 1(Exh. A); Ord. of 4-1-2024, § 1(Exh. A))
Editor's note— Ord. of 4-1-2024, § 1(Exh. A), adopted April 1, 2024, amended the title of § 66-87 to read as herein set out. The former § 66-87 title pertained to abatement.
Editor's note— Public Laws of 1989, chapter 67, as amended by Public Law of 1992, chapter 4, authorizes the granting of the exemption adopted in this section.
Sec. 66-88. - Eligibility.#
(a)
For a member to qualify for a tax credit under this division, he or she must be certified to be a member in good standing, as defined in the policies, rules, and regulations of the fire department.
(b)
The spouse of any qualified member who has not yet reached life member status and who became deceased is qualified to receive the tax credit for that qualifying year only.
(c)
A life member as defined in this section as having served 25 years of service in good standing and after reaching the age of 55.
(d)
The spouse of a member who has died before reaching their 55th birth date, and had previously completed 25 years of service in good standing shall commence receipt of the tax credit in the year in which the member would have attained the age of 55 years. This spousal tax credit shall terminate upon re-marriage or death.
(e)
Notwithstanding any language to the contrary, any retired life member who retired on or prior to June 30, 2023, currently receiving a tax credit or cash equivalent in the amount of $1,000.00 shall continue to be eligible.
(Ord. of 6-18-2012, § 1(Exh. A); Ord. of 4-1-2024, § 1(Exh. A))
Sec. 66-89. - Administration.#
(a)
The town council shall appoint a compensation committee for the fire department. The committee shall consist of five persons, three of whom shall be members of the fire department and two persons who are not members. Each member shall serve for a three-year term.
(b)
Members shall be appointed for overlapping three-year terms so that no more than two membership terms will expire each year. In the event of resignation during a term, the town council shall appoint a new member to fill the unexpired portion of the term. It shall be the duty of such committees to make annual recommendations to the tax assessor regarding the eligibility for a tax credit under this division of each member. Pursuant thereto, such committees shall promulgate rules and regulations for the maintenance and safekeeping of such attendance records as are reasonably calculated to provide suitable evidence of eligibility under this division.
(c)
The town council may review and approve the rules, regulations, and policies of the fire department annually for compliance with the terms and provisions of these sections.
(Ord. of 6-18-2012, § 1(Exh. A); Ord. of 4-1-2024, § 1(Exh. A))
Sec. 66-90. - Tax credit schedule.#
The following tax credits shall be available as defined in this chapter: Gold Star Parent(s) Section 66-46 $300.00
Veteran Section 66-47 $250.00
Widow/widower of Veteran Section 66-47 $250.00
100% Disabled Veteran Section 66-47 $500.00
Widow/widower 100% Disabled Veteran Section 66-47 $500.00
Veteran specially adopted housing Section 66-47 $500.00
Prisoner of War Section 66-47 $500.00
Visually Impaired Section 66-48 $125.00
Fire Department Members
1—9 years of completed service
10—19 years of completed service
20 years or more of completed service
Life Member (July 1, 2023 or later)
Life Member (June 30, 2023 or earlier) Section 66-88
$1,000.00
$1,500.00
$2,000.00
$2,000.00
$1,000.00
(Ord. of 4-1-2024, § 1(Exh. A))
Secs. 66-91—66-105. - Reserved.#
DIVISION 4. - RELIGIOUS ORGANIZATIONS#
Footnotes:
--- (4) --- State Law reference— Exemption for religious organizations, G.L. 1956, § 44-3-3(6).
Sec. 66-106. - Granted; specifications.#
The following property shall be exempt from taxation: dwelling houses and the land on which they stand, not exceeding one acre in size or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by or held in trust for any religious organization and actually used by officiating clergymen, to an amount not exceeding $30,000.00 for each such house and land so owned and used.
(Code 1982, § 7-3; Code 2003, § 66-106)
Secs. 66-107—66-125. - Reserved.#
ARTICLE IV. - FINANCE#
DIVISION 1. - GENERALLY#
Secs. 66-126—66-140. - Reserved.#
DIVISION 2. - RESIDENCE STICKER#
Sec. 66-141. - For use of town facilities.#
(a)
The town shall issue an annual residence sticker to any resident defined in subsection (b) of this section, upon the payment of the current fee which shall be set by the town council from time to time. The residence stickers shall permit the owner to use the recreational facilities, beach and such other town facilities and upon such terms as the town council shall establish by resolution.
(b)
The term "resident," as used in this section, shall mean any person registered to vote in the town or owning, renting or leasing real estate in the town for a period of 30 consecutive days or more.
(Code 1982, § 7-2; Code 2003, § 66-141)