ARTICLE II. - AD VALOREM TAXATION
Part of the Code of Ordinances of Narragansett, RI.
The text
Footnotes:
--- (3) --- Charter reference— Tax collector, art. 6, ch. 3; assessment, art. 6, ch. 4.
State Law reference— Taxation, G.L. 1956, title 44; power to tax property, G.L. 1956, § 45-2-2; local taxes, G.L. 1956, § 44-5-1 et seq.; levy and assessment of local taxes, G.L. 1956, § 44-5-1 et seq.; exemptions, G.L. 1956, § 44-3-3; exemptions in Town of Narragansett, G.L. 1956, § 44-3-23; exemption of railroad property in Town of Narragansett, G.L. 1956, § 44-3-11.
DIVISION 1. - GENERALLY#
Secs. 70-21—70-35. - Reserved.#
DIVISION 2. - PERSONAL PROPERTY TAX EXEMPTION#
Sec. 70-36. - Household property.#
In accordance with G.L. 1956, § 44-3-3, permitting the municipal governing body to provide an exemption of $20,000.00 on personal effects of a family, the town council exempts from taxation the household furniture and family stores of a housekeeper in the whole, including closing, bedding and other white goods, books and all other such tangible personal property items which are common to the normal household not exceeding $20,000.00.
(Code 1986, § 18-31)
State Law reference— Property exempt from property taxation, G.L. 1956, § 44-3-3; personal and household property exemption, G.L. 1956, § 44-3-3(17).
Secs. 70-37—70-50. - Reserved.#
DIVISION 3. - REAL PROPERTY TAX EXEMPTION AND DEFERRAL#
Footnotes:
--- (4) --- State Law reference— Tax exemptions in the Town of Narragansett, G.L. 1956, § 44-3-23.
Subdivision I. - In General#
Sec. 70-51. - Rate of tax exemption.#
In accordance with the authority granted to the Town of Narragansett pursuant to G.L. 1956, § 44-3-23, as amended, exemptions granted on property in the Town of Narragansett owned and occupied by any person 65 years of age or older shall be equal to the rate of $125.00 per $1,000.00 of valuation for each exemption granted. The exemptions granted to all the persons on property in the Town of Narragansett shall be equal to the rate of $55.00 per $1,000.00 valuation for each exemption granted.
(Ch. 842, § 1, 11-3-2003)
Secs. 70-52—70-65. - Reserved.#
Subdivision II. - Over 65 Years of Age Exemption#
Footnotes:
--- (5) --- State Law reference— Exemptions for persons over the age of 65 years, G.L. 1956, § 44-3-13.
Sec. 70-66. - Authorized.#
The town council may by ordinance exempt from taxation certain real property situated in the town and owned and occupied by any eligible person age 65 years or older. Such eligibility shall be ascertained by the tax assessor in accordance with section 70-67, and the amount of exemption shall be calculated by the assessor in accordance with the provisions of section 70-68(b).
(Code 1986, § 18-46)
Sec. 70-67. - Eligibility criteria.#
(a)
To be eligible for the tax exemption authorized by this subdivision a person must meet the following criteria:
(1)
The applicant must be 65 years of age or older.
(2)
The applicant must be the owner-occupant of the real property for which the exemption is intended.
(3)
The applicant must have been the owner-occupant of a property within the town for a period of five years next prior to the filing of an application for tax exemption or must now be the owner-occupant of a property within the town which the applicant has owned for a period of ten years next prior to the filing of an application for tax exemption.
(4)
No income bearing residential property, business property or combination of business and residential property, owned and occupied by any person 65 years of age or older, shall be entitled to the exemption provided in this division. It is the express purpose of this subdivision to confine the exemption to residential property exclusively used as such by the owners. Professional persons who operate and conduct their respective professions in whole or in part from their residence shall not be entitled to the exemption provided for in this subdivision. Any residence from which is practiced any profession shall be deemed, for the purpose of this section, income producing property. Notwithstanding the provisions contained in this paragraph, if a property contains multiple residential units, and the applicant resides in one of those units, then the tax exemption provided for herein may be awarded on a pro rata basis based upon the number of residential units located on the property.
(b)
If title is held by two or more persons, the terms "owner-occupant" and "applicant" shall refer to all such persons. Each such person must meet the foregoing eligibility requirements, except in the case of property held jointly by a husband and wife, wherein the property, if otherwise entitled to be exempted, shall not be disallowed upon the grounds that one of the spouses is not 65 years of age or older.
(Code 1986, § 18-47; Ch. 927, § 1, 12-21-2009)
Sec. 70-68. - Income based tax program.#
(a)
Actions by applicants. Applicants for the income based tax program shall submit the following information:
(1)
Proof of age. Proof of age may be established by birth certificate, baptismal certificate, certificate of citizenship, any other means normally accepted by the social security administration, or if proof is not available, then by affidavit of the applicant.
(2)
Proof of ownership. Proof of ownership of the property for which the exemption is claimed may be established by confirmation of the tax assessor that the property tax on such property has been levied on the applicant continuously for the required period of time.
(3)
Proof of income. Income must be documented by providing the tax assessor with income tax returns, 1099's and/or bank and brokerage statements. Those persons seeking a valuation reduction only under this section need not submit proof of income, but shall submit such other proof as required by this section.
(4)
Proof of residency. The term "residency," for the purpose of this section, shall mean legally domiciled within the town. Seasonal or temporary residence shall not be sufficient.
(b)
Exemption formula; rules and regulations for filing and approval.
(1)
Regardless of the income of those persons eligible for the exemption authorized by this division, the valuation of the property for which the exemption is appropriate shall be reduced by $1,000.00.
(2)
An applicant for an exemption authorized by this division whose gross income does not exceed $37,000.00 shall determine the tax saving as follows:
Seventeen hundred dollars if income is less than $13,000.00;
Fifteen hundred and fifty dollars if the income is between $13,001.00 and $15,000.00;
Fourteen hundred and fifty dollars if the income is between $15,001.00 and $17,500.00;
Thirteen hundred and fifty dollars if the income is between $17,501.00 and $19,500.00;
Twelve hundred dollars if the income is between $19,501.00 and $23,500.00;
Eleven hundred dollars if the income is between $23,501.00 and $26,000.00;
One thousand dollars if the income is between $26,001.00 and $30,000.00;
Nine hundred dollars if the income is between $30,000.01 and $32,000.00;
Seven hundred dollars if the income is between $32,000.01 and $34,500.00;
Five hundred dollars if the income is between $34,501.000 and $37,000.00.
(3)
The assessor of taxes shall compute each percentage of normal tax to be paid and shall have prepared and submitted to the council a list of all properties so exempted, to include the location of the property, the name of the applicant, the income, the normally assessed property value, the reduced property value, and, where applicable, the resulting percentage of tax to be paid as well as the dollar amount of the tax to be paid and amount saved on each property.
(4)
All exemptions will be on a fiscal year basis in accordance with the current financial management procedures of the town.
(5)
All applications will be filed with the tax assessor not less than 60 days prior to the first day of the fiscal year, and shall be made in the form approved by the town council.
(6)
The assessor's statement to the council shall be prepared and submitted to the town manager not less than 30 days prior to the first day of the fiscal year.
(7)
The town manager shall cause the document to be checked for accuracy and shall submit it to the council at its next regular meeting.
(8)
The town council may disapprove individual cases in the document which appear to be in error without causing the entire exemption document to be disapproved.
(9)
Nothing in this section shall abrogate or affect the authority conferred upon the assessor by the provisions of G.L. 1956, § 44-3-3(16).
(Code 1986, §§ 18-48, 18-49; Ch. 778, § 1, 2-16-1998; Ch. 803, § 1, 1-16-2001; Ch. 826, § 1, 11-18-2002; Ch. 855, § 1, 4-4-2005; Ch. 899, § 1, 5-19-2008)
Sec. 70-69. - Property exempt.#
(a)
The property for which an exemption may be requested includes the dwelling wherein residency and ownership is claimed, together with the garage or other outbuildings appurtenant thereto, and not more than one acre of land, all of which must be contiguous.
(b)
The eligibility requirements listed in this subdivision pertain to the property considered under this section. The exemption shall be terminated if the property is altered as to character and use during the period covered by the exemption.
(c)
Improvements may be made on property so exempted. The change in the percentage of normally computed taxes for the year during which such improvements were made shall not be affected. The property value entry in the formula shall be changed at the time of the next application. All exemptions shall terminate upon conveyance of the subject property, death of the person exempted or the moving of such person from the town.
(Code 1986, § 18-50)
Sec. 70-70. - Penalties.#
In addition to any other action that the town may deem proper, if any application is found to have contained false information or any exemption has been granted where not appropriate due to any action of an applicant, the tax assessor shall return the property so affected to its normal tax status. The amount of tax money the applicant has saved through the benefits provided in this subdivision will be billed to the applicant at eight percent interest. The imposition of this penalty shall not bar the applicant from receiving these benefits in the future upon proper application.
(Code 1986, § 18-51)
Secs. 70-71—70-85. - Reserved.#
Subdivision III. - Over 65 Years of Age Tax Deferral#
Footnotes:
--- (6) --- State Law reference— Tax exemptions in the Town of Narragansett, G.L. 1956, § 44-3-23.
Sec. 70-86. - Application; conditions prerequisite.#
Citizens of the town over the age of 65 years or, in the case of husband and wife, if either is over the age of 65 years with the property held jointly in both names, who are otherwise eligible and who own and reside in dwellings on real estate, excluding mobile homes and house trailers, which are not income producing properties may apply annually for one deferment per unit, for the deferral of the real estate taxes owing to the town assessed for each year, and such deferral, subject to the approval of the tax assessor, will be granted under the following conditions: (1)
The applicant must have been a resident of the town and must have occupied the subject property for five years prior to his application.
(2)
The applicant must have reached his 65th birthday, or, in the case of husband and wife, one of them, on or before the assessment date of the tax for which application deferral is made, and must apply during the month of December prior to assessment day for each year in which a tax deferral is applied for with the exception of an application for taxes assessed December 31, 1981.
(3)
Deferrals will be considered only on applications for single-family real estate dwellings which are not income producing, and which are occupied by the applicant as a permanent residency.
(4)
The applicant may defer a maximum of 75 percent of the annual tax.
(5)
The deferred tax shall become a lien upon the property, and the applicant may remove the lien at any time by paying the amount due in full plus interest. The lien shall be recorded by the town clerk and shall continue until discharged by full payment of all deferred taxes and all interest thereon.
(6)
Interest on deferred taxes shall accrue at the rate of prime rate plus two percent.
(7)
Deferments of taxes will be granted, if the application shall be approved, only up to the amount of the equity owned by the applicant in the specific unit applied for.
(8)
A sufficient amount of fire insurance obtained by the applicant as shall be required by the tax assessor for the protection of the town's lien and the town shall be named in the policy of insurance as a lienor, and a certificate of the policy shall be filed with the tax assessor.
(9)
The applicant must reapply annually for each year's deferment on the unit in which he resides. He must submit information with his annual application of his prior year's gross income as well as his wife's gross income from all sources, as shall be required by the tax assessor.
(10)
No corporation or partnership or other form of business title holder shall be eligible for a tax deferment nor any holder of life estate or remainder interest. Title ownership eligibility shall be limited to owners in fee simple, joint tenants in common and tenants by the entirety. In the case of joint tenants or tenants in common other than husband and wife, all such tenants must be over 65 years of age and join in the application.
(Code 1986, § 18-66; ch. 825, § 1, 11-18-2002; Ch. 854, § 1, 1-18-2005)
Sec. 70-87. - Taxes due upon transfer of title; exception; priority lien of town.#
(a)
Upon any change in the manner of holding title to the property, any transfer or mortgaging of the premises which are the subject of deferred taxes, other than the taking in fee simple of a husband or wife through survivorship of a joint tenancy or tenancy by the entireties, the entire amount of deferred taxes with accrued interest thereon at the prescribed rate must be paid to the tax collector and the town's lien shall be discharged upon such full payment, plus interest.
(b)
The town's lien shall take priority to and shall be the subject of demand for immediate payment in full of all taxes deferred plus interest thereon if any form of insolvency proceeding is filed with, by or against the applicant, petitioning the court to creditors arrangement, bankruptcy, partnership, receivership or any other form of insolvency proceeding, immediately upon the filing of such petition.
(c)
Upon the death of an owner in fee simple applicant or in the case of husband and wife, upon the death of the surviving husband or wife, the accrued deferments shall be payable in full plus the prescribed interest before this lien shall be discharged, and such lien shall rank as a priority claim against the assets and the estate of the applicant or survivor, and as a priority lien against the real estate for which such deferred taxes were granted.
(Code 1986, § 18-67)
Sec. 70-88. - Enforcement; collection of tax lien.#
All taxes for which deferral is granted as provided in this subdivision shall, together with interest as provided in this subdivision, be and remain a lien upon the real estate against which assessed, and such lien shall be enforceable and collectible in the same manner as real estate taxes generally.
(Code 1986, § 18-68)
Sec. 70-89. - Confidentiality.#
All information and files compiled by the town in connection with applications for tax deferments and actions taken with respect to such applications shall remain confidential.
(Code 1986, § 18-69)
Sec. 70-90. - Waiver of interest on overdue quarterly property tax and utility payments.#
(a)
In accordance with the authority granted to the Town of Narragansett pursuant to G.L. § 44-5-8.1, the town finance director, subject to the approval of the town manager, is authorized to waive interest on one quarter's overdue real property tax payment and/or utility payments, subject to the terms and conditions below, and allow the remaining balance of real property taxes and/or utility bills owed for that year to be paid on a quarterly basis if all of the following conditions are satisfied by the taxpayer:
(1)
The property subject to the overdue property tax or utility payment is the residence of the taxpayer and has been for the five years immediately preceding the property tax or utility payment which is overdue.
(2)
The request for a waiver of interest is in writing, signed and dated by the taxpayer.
(3)
The taxpayer has made timely payments of property taxes and, as applicable, utility bills to the town for the five years immediately preceding the tax and/or utility bill payment which is overdue. The burden of proof of timely payments shall be upon the taxpayer.
(4)
The bill for which the property tax or utility bill payment is overdue was issued less than two years prior to the date of the request for a waiver of interest. The effective date for the first waiver of interest for utility billing is the billing issued in July 2014.
(b)
In no event shall the waiver of interest on a property and/or utility tax bill exceed $500.00. Decisions of the town manager shall be in writing and sent to the town council. If the taxpayer receives an adverse decision from the finance director, the taxpayer must pay the interest within ten days of the date of the decision.
(c)
The tax collector shall have the authority to waive property tax and/or utility bill interest in an amount less than $1.00, subject to the terms and conditions of subsection (a) above. All requests for waivers that exceed $1.00 will require approval by the town council.
(Ch. 931, § 1, 8-2-2010; Ord. No. 1002, §§ 1, 2, 6-16-2014)
Editor's note— Ch. 931, § 1, adopted Aug. 2, 2010, set out provisions intended for use as § 70-95. To preserve the style of this Code, and at the editor's discretion, these provisions have been included as § 70-90. Ch. 931, § 2 provides that the ordinance take effect upon its passage, and be given retroactive effect to include tax bills issued in July 2009.
Secs. 70-91—70-99. - Reserved.#
Subdivision IV. - Veteran, Widow/Widower of Veteran, 100 Percent Disabled Veteran, Specially Modified Housing for Service Disabled Veteran, Prisoner of War#
Footnotes:
--- (7) --- State Law reference— Exemption from local taxation for veteran, etc., G.L. 1956, § 44-3-4(a); additional exemption for certain disabled veterans, etc., G.L. 1956, § 44-3-4(b), (i); additional exemption adopted by ordinance for a veteran who was a prisoner of war, G.L. 1956, § 44-3-4(e).
Sec. 70-100. - Veteran exemptions—Forms prescribed.#
In order to qualify for the exemptions set forth in this subdivision, a taxpayer must file an application with the tax assessor in a form approved by the tax assessor.
(Ch. 1027, § 1, 10-3-2016)
Sec. 70-101. - Veterans—Widow/widower of veteran.#
Pursuant to the authority granted pursuant to G.L. § 44-3-4(a)(1), there is hereby established an exemption from taxation for the real or personal property of any veteran of military or naval service of the United States of America, or unmarried widow/widower of a veteran. The amount of the exemption from taxation granted by this section shall be $20,000.00 from the assessed valuation of the real property or $12,000.00 from the total assessed value of any motor vehicle(s) assessed to that veteran, widow/widower.
(Ch. 1027, § 1, 10-3-2016)
Sec. 70-102. - Specially modified housing for service disabled.#
Pursuant to the authority granted pursuant to G.L. § 44-3-4(b), there is hereby established an exemption from taxation for the real or personal property of any veteran of military or naval service of the United States of America, or the unmarried widow/widower or that veteran, who is determined, under applicable federal law by the Veterans Administration of the United States, to be totally disabled and has "specially adopted housing" under the laws administered by the Veterans Administration. The amount of the exemption from taxation granted by this section shall be $50,000.00 from the assessed valuation of the real property assessed to that disabled veteran. Provided that it is occupied as his or her domicile.
(Ch. 1027, § 1, 10-3-2016)
Sec. 70-103. - Service related total disability.#
Pursuant to the authority granted pursuant to G.L. § 44-3-4(c), there is hereby established an exemption from taxation for the real or personal property of any veteran determined to be 100 percent VA disabled, of military or naval service of the United States of America, or the unmarried widow/widower of that veteran. The amount of the exemption from taxation granted by this section shall be $20,000.00 from the assessed valuation of the real property or $12,000.00 from the total assessed value of any motor vehicle(s) assessed to that disabled veteran.
(Ch. 1027, § 1, 10-3-2016)
Sec. 70-104. - Gold star parent.#
Pursuant to the authority granted pursuant to G.L. § 44-3-5, there is hereby established an exemption from taxation for the real or personal property of any person whose son or daughter has served with the armed forces of the United States of America, providing the death was determined to be in the line of duty. The amount of the exemption from taxation granted by this section shall be $20,000.00 from the assessed valuation of the real property and $12,000.00 from the total assessed value of any motor vehicle(s) assessed to that parent.
(Ch. 1027, § 1, 10-3-2016)
Sec. 70-105. - Exemption for prisoner of war veterans.#
Pursuant to the authority granted pursuant to G.L. § 44-3-4(e), there is hereby established an exemption from taxation for the real or personal property of any veteran of military or naval service of the United States of America who has been classified or determined to be a prisoner of war by the Veterans Administration of the United States. The amount of the exemption from taxation granted by this section shall be $40,000.00 from the assessed valuation of the real property or $24,000.00 from the total assessed value of any motor vehicle(s) assessed to that veteran.
(Ch. 1027, § 1, 10-3-2016)
Secs. 70-106—70-109. - Reserved.#
Subdivision V. - Homestead Exemption#
Sec. 70-110. - Homestead exemption.#
The town council shall annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in an amount not to exceed ten percent of the assessed value, as authorized by the General Assembly of the State of Rhode Island.
(a)
The homestead exemption applies to property:
(1)
Which is the resident taxpayer's principal residence and legal domicile;
(2)
Legally titled to the resident taxpayer, a trust to which the resident taxpayer is the named beneficiary, or to a corporate entity owned and controlled by the resident taxpayer; and
(3)
Used exclusively for residential purposes and improved with a dwelling containing less than five units, or used for a combination of residential and commercial uses.
(b)
The homestead exemption does not apply to:
(1)
Vacant land.
(2)
Dwelling units that are leased or rented out.
(c)
Legal title to the real property subject to the homestead exemption must be held by the resident taxpayer (as defined in subsection (a)(2) of this section) as of December 31 prior to the year for which the exemption shall apply. There shall be one exemption per household.
(d)
When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes multiplied by the percentage of the homestead exemption.
(e)
Presenting a majority of the following documents to the tax assessor shall be considered prima facie demonstration of a person's residence for the purpose of eligibility for the homestead exemption:
(1)
The address furnished to the division of motor vehicles, appearing on the taxpayer's valid operator's license; if the applicant certifies that he or she does not drive, this requirement is waived;
(2)
The address from which the taxpayer's motor vehicle is registered, as it appears on a valid motor vehicle registration. If the applicant certifies that he or she does not drive, this requirement is waived;
(3)
The address from which the taxpayer filed his or her federal income tax return for the tax year in question;
(4)
The address from which the taxpayer filed his or her state income tax return for the tax year in question; and
(5)
The address furnished by the taxpayer to the Town of Narragansett canvassing authority for voting purposes.
(f)
The tax assessor may require any additional information or prepare any application forms he or she deems necessary to carry out the intent of the ordinance.
(g)
The tax assessor shall have the authority to make adjustments to the homestead exemption if he or she receives information that the property no longer meets the eligibility requirements.
(h)
If the taxpayer knowingly gives misinformation as to the ownership and/or occupancy of the real property subject to the homestead exemption, the tax assessor shall, in such event, remove the homestead exemption and recalculate the tax for the period in question and, in addition, charge the taxpayer the maximum interest permitted by law.
(i)
The tax assessor shall have the authority to send a communication in conjunction with a mortgage application from a buyer to a financial institution to reflect what an estimated property tax bill would be for a subject property if, and when a valid and accepted proposed homestead exemption is sought and accepted. Any communication from the tax assessor shall include the following language:
"The Tax Assessor has estimated the potential tax bill for this property based upon the application for the Town's current homestead exemption. It is an ESTIMATE only and is contingent on the applicant/homeowner meeting all of the legal requirements for the exemption as set forth in the applicable law and/or the municipal code. Homestead exemptions and rates are subject to change and modification by the Town's governing body."
(Ch. 1036, § 1, 2-27-2017)
Secs. 70-111—70-120. - Reserved.#
Subdivision VI. - Appeals#
Footnotes:
--- (8) --- Editor's note— Ch. 1036, § 2, adopted Feb. 27, 2017, renumbered subdivision V as VI.
Charter reference— Board of assessment review, appointment, vacancies, § 6-4-2; duties, § 6-4-3; correction in assessment, § 6-4-4; procedure, § 6-4-5; right of appeal, § 6-4-6.
State Law reference— Levy and assessment of local taxes, G.L. 1956, § 44-5-1.
Sec. 70-121. - Procedure.#
(a)
Filing of appeal. Any owner of property aggrieved by the amount of his assessed valuation of such property as determined by the assessor of taxes may file an appeal in writing to the assessor and the board of assessment review concerning the same, stating that he has been erroneously or incorrectly assessed and specifying the details. Such appeal shall be filed in accordance with the procedural and substantive requirements set forth in G.L. § 44-5-26.
(b)
Board of assessment review.
(1)
The board of assessment review shall hear and consider all appeals of any property owner concerning the amount of his assessed valuation as determined by the assessor. The board shall give notice in writing by mail to every party filing any such appeal stating the time and place of the hearing, which notice shall be mailed at least ten days before the time of the hearing.
(2)
A majority of the board of assessment review shall hear and decide all appeals and shall have authority to order a correction of any assessment appealed from in the valuation of the property on which the appeal is taken as the board may determine by majority vote. The board shall otherwise proceed as provided for by Charter, § 6-4-1 et seq.
(3)
The board of assessment review shall meet as often as may be necessary. The board shall elect one of its members as chairman and one of its members as secretary. The chairman or the secretary of the board may call any meeting of the board by giving written notice to each of the members of the board mailed to each of the members at least three days before the time of any such meeting, stating the time and place of such meeting.
(Code 1986, §§ 18-81, 18-82; Ch. 1021, § 1, 6-6-2016)
Sec. 70-122. - Unbuildable lots.#
If an owner of property claims that the property which is the subject matter of an appeal is unbuildable, then the property owner must submit information to the board of assessment review clearly establishing that one or more of the following conditions have been met: (1)
For properties that are not eligible to connect to a public or private sanitary sewer as provided for within the current sewer policy of the town, a report from a professional engineer licensed to practice in the state must be submitted for review. The report must contain detailed information to support the claim that the property is unbuildable and must clearly set forth to a reasonable degree of engineering certainty the author's professional opinion as to the development potential of the real estate. The report shall address specific environmental factors applicable to the real estate, such as soil conditions, depth to groundwater, apparent presence of wetland, presence of ledge or other similar conditions. The author must also express an opinion, to a reasonable degree of engineering certainty, as to the ability to design and receive approval of an ISDS for the property. The report must also include a water table verification from the state department of environmental management. If the claim that the property is unbuildable is based upon the presence of wetlands on the property, then the report must be accompanied by a written opinion prepared by a qualified wetlands biologist/scientist who meets the minimum qualification requirements as set forth by the state department of environmental management setting forth to a reasonable degree of certainty the presence and extent of wetlands located on the property and the impact of the wetlands on the parcel's developability.
(2)
For properties that are eligible to connect to a public or private sanitary sewer as provided for in the current sewer policy of the town, a report from a professional engineer licensed to practice in the state must be submitted for review. The report must contain detailed information to support the claim that the property is unbuildable and must clearly set forth to a reasonable degree of engineering certainty the author's professional opinion as to the development potential of the real estate. The report shall address specific environmental factors applicable to the real estate, such as soil conditions, depth to groundwater, apparent presence of wetland, presence of ledge or other similar conditions. If the claim that the property is unbuildable is based upon the presence of wetlands on the property, then the report must be accompanied by a written opinion prepared by a qualified wetlands biologist/scientist who meets the minimum qualification requirements as set forth by the state department of environmental management setting forth to a reasonable degree of certainty the presence and extent of wetlands located on the property and the impact of the wetlands on the parcels' developability.
(3)
Upon receipt of the information set forth in subsections (1) and (2) of this section, the board of assessment review shall request that the town engineer review the information submitted and provide the board of assessment review with his opinion relative to the sufficiency and accuracy of the information provided. Upon receipt of a report from the town engineer that the information provided appears to be accurate and sufficient, the board shall have the authority to declare the property unbuildable and thereby uphold the appeal and reduce the assessed valuation in accordance with the methodology employed by the board of assessment of review to value unbuildable property, provided, however, that no such reduction in valuation shall be effective unless and until:
a.
The property owner signs and causes to be recorded in the land evidence records for the town a restrictive covenant agreeing, in perpetuity, that no development or construction shall be allowed without the express consent of the town council, provided, however, that no such consent shall be given unless the property owner shall repay to the town all of the taxes that were not paid as a result of the reductions in value based upon its prior filing of the restrictive covenant; or
b.
The property owner applies for and the property is accepted into the farm, forest, and open space program created under G.L. 1956, § 44-27-1 et seq.
(Ch. 790, § 1, 3-6-2000)
Secs. 70-123—70-129. - Reserved.#
Subdivision VII. - Historical Cemetery Preservation Property Tax Abatement#
Footnotes:
--- (9) --- Editor's note— Ch. 1036, § 2, adopted Feb. 27, 2017, renumbered subdivision VI as VII.
Sec. 70-130. - Purpose.#
This subdivision is intended to create an incentive for property owners to preserve historical cemeteries located in Narragansett, recognizing they are a cultural resource and their proper care helps preserve the rural character of the town.
(Ch. 1025, § 1, 9-6-2016)
Sec. 70-131. - Definitions.#
As used in this subdivision, the following terms shall have the meaning indicated:
Committee means the Narragansett Historical Cemetery Committee.
Historical cemetery means a piece of land set aside to bury human remains more than 100 years ago.
Owner means all owners of property containing a historical cemetery.
(Ch. 1025, § 1, 9-6-2016)
Sec. 70-132. - Eligibility.#
(a)
The owner of property with an eligible historic cemetery may apply, on a voluntary basis, to the historical cemetery committee for a certificate of appropriateness for his or her cemetery. The application must include documentation of ownership of lot but not limited to:
(1)
Recorded deeds that contain a reference to the cemetery; or
(2)
A chain of title search which identifies the original owner.
(b)
Upon receipt of an application, committee shall first determine whether the cemetery meets the definition of a historic cemetery as set forth in this subdivision. If the committee determines that the cemetery meets the definition of a "historic cemetery" as set forth above, it shall issue a certificate to the owner of the cemetery certifying its historic status.
(Ch. 1025, § 1, 9-6-2016)
Sec. 70-133. - Tax abatement and application.#
(a)
Upon certification by the committee as a historic cemetery, the owner of the property shall be eligible for a property tax abatement annually for the preservation and maintenance of the historic cemetery.
(b)
The property owner shall apply for the abatement with the tax assessor by filling out a form prepared by the tax assessor for said abatement as well as presenting the certification by the committee that the cemetery is a historic one. Once applied for, the owner of the property shall not be required to renew the application on an annual basis.
(Ch. 1025, § 1, 9-6-2016)
Sec. 70-134. - Forfeiture of tax abatement and penalty for noncompliance.#
(a)
If the owner of the property with the historic cemetery fails to maintain the cemetery, the owner shall forfeit the property tax abatement as set forth above. Upon forfeiture, subsequent payments shall be adjusted and billed for the full tax obligation of the property without benefit or reference to the tax abatement. In addition thereto, the property owner shall be liable for the amount that should have been paid to the Town of Narragansett in property taxes from the date the abatement was granted to the time the abatement is forfeited.
(b)
It shall be the duty of the committee to annually inspect the certified historic cemetery to determine whether it has been maintained.
(Ch. 1025, § 1, 9-6-2016)
Sec. 70-135. - Administration.#
(a)
The tax assessor shall provide the abatement set forth above pursuant to G.L. § 44-3-63.
(b)
The tax abatement shall be in an amount not exceeding $100.00.
(c)
Any applications for the tax abatement authorized by this subdivision filed after April 15 of any year and subsequently approved by the tax assessor shall not be operative until the year succeeding said filing, and the tax abatement shall become effective as of December 31 following the date of filling.
(Ch. 1025, § 1, 9-6-2016)
Secs. 70-136—70-140. - Reserved.#
Subdivision VIII. - Tax Credit for Historic District Properties#
Footnotes:
--- (10) --- Editor's note— Ch. 1036, § 2, adopted Feb. 27, 2017, renumbered subdivision VII as VIII.
Charter reference— Tax collector, art. 6, ch. 3; assessment, art. 6, ch. 4.
State Law reference— Taxation, G.L. 1956, title 44; power to tax property, G.L. 1956, § 45-2-2; local taxes, G.L. 1956, § 44-5-1 et seq.; levy and assessment of local taxes, G.L. 1956, § 44-5-1 et seq.; exemptions, G.L. 1956, § 44-3-3; exemptions in Town of Narragansett, G.L. 1956, § 44-3-23; exemption of railroad property in Town of Narragansett, G.L. 1956, § 44-3-11.
Sec. 70-141. - Authorized.#
In accordance with [Chapter 4.1 of Title 44 of the Rhode Island General Laws], the town council may by ordinance provide a property tax credit with respect to certain real property situated in the designated historic districts of the town to encourage maintenance and rehabilitation of the structures in such districts.
(Ch. 1032, § 1, 12-5-2016)
Sec. 70-142. - Historic district review required.#
No credit will be allowed by the tax assessor unless the qualifying owner of a historic structure shall have been granted a certificate of appropriateness or recommendation of compatibility by the Town of Narragansett Historic District Commission for the maintenance or rehabilitation work.
(Ch. 1032, § 1, 12-5-2016; Ch. 1101, § 2, 11-7-2022)
Sec. 70-143. - Definitions.#
In general, definitions and regulations set out in the Town of Narragansett Zoning Ordinance section 5 (Historic Districts) will be used in administering the historic district property tax credit unless a different meaning is clearly intended. Definitions set forth in G.L. § 44-4.1-2 are incorporated into this chapter by reference. The following definitions are added for clarity in the exercise of this chapter.
Commission means the Historic District Commission of the Town of Narragansett.
Historic structure means a historic residential or commercial structure which is: (1)
Listed individually in the state register of historic places;
(2)
Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district;
(3)
Located in a local historic district zone as designated by a city or town under chapter 24.1 of title 45 and certified by the commission as contributing to the character of that historic district zone; or
(4)
Designated by a city or town as an individual structure subject to regulation by a local historic district commission under chapter 24.1 of title 45.
AND
is either an owner occupied residence or a commercial structure supporting a business conducted by the owner AND
is not of a character subject to federal depreciation allowance, except that a historic structure may contain a non-depreciable owner-occupied residential unit and also one or two depreciable rental units also owned by the structure's owner-occupant.
Maintenance or rehabilitation means any construction, alteration, rehabilitation, repair, moving or demolition subject to regulation by the Historic District Commission of the Town of Narragansett.
Owner means a person or persons who hold legal title to the property.
Person means an individual, estate, partnership, corporation (including a business trust), joint stock company, trust, unincorporated association, joint venture, limited liability company or other entity, or a government or any political agency or subdivision thereof.
Tax assessor means the Tax Assessor of the Town of Narragansett.
(Ch. 1032, § 1, 12-5-2016; Ch. 1101, § 3, 11-7-2022)
Sec. 70-144. - Tax credit.#
(a)
Effective date. Maintenance or rehabilitation of historic structures occurring after January 1, 2017 are eligible for the tax credit.
(b)
Filing date. The tax credit shall initially be claimed in the calendar year the maintenance or rehabilitation work is completed.
(c)
Minimum expenditure. In order to qualify for the tax credit, an owner must spend at least $10,000.00 on the qualified maintenance or rehabilitation.
(d)
Calculation of the credit.
(1)
The credit shall equal 20 percent of the documented cost of the Maintenance or Rehabilitation up to a maximum of $50,000.00 for exterior improvements.
(2)
The value of unpaid labor or unpaid materials shall not be considered in calculating the tax credit. Only documented actual costs of the project will be considered in calculating the credit.
(3)
No tax credit will be allowed for the cost of any project work which is outside of the scope of the commission's approval authority. For the purpose of this clause a maintenance or rehabilitation project which is eligible for administrative review by the Staff of the Town of Narragansett is considered to be within the scope of the commission's approval authority.
(Ch. 1032, § 1, 12-5-2016; Ch. 1101, §§ 4, 5, 11-7-2022)
Sec. 70-145. - Restrictions and carryovers.#
(a)
Maximum credit. The maximum tax credit which may be authorized by the Narragansett Historic District Commission shall be limited to $10,000.00. The maximum tax credit which may be used by any taxpayer in a single year shall be $2,000.00. The maximum timeframe for the tax credit to be issued is five years.
(b)
Excess credit. Excess tax credit within each year, if any, shall be disbursed by check.
(c)
Transferability. The tax credit may be claimed by the initial eligible owner only and cannot be transferred to any subsequent owner.
(d)
Other restrictions.
(1)
A taxpayer may not claim the tax credit for expenditures that qualified for federal tax credits for rehabilitation of certified historic structures in accordance with Internal Revenue Code section 47.
(2)
A taxpayer may not claim the tax credit for expenditures that qualified for Rhode Island tax credits in accordance with the mill building and economic revitalization act, G.L. § 42-64.7.
(3)
Restrictive covenant. No historic residence, or historic commercial structure, maintained or rehabilitated may benefit from the provisions of this chapter unless the owner of the historic residence, or historic commercial structure, grants a restrictive covenant to the commission, agreeing that the historic residence, or historic commercial structure, shall retain its use and be maintained in a manner which preserves the historic character of the historic residence or historic commercial structure's rehabilitated portions historic character for a period equal to the length of the property tax reduction or until title to the property is transferred.
(4)
Forfeiture. In the event of the failure of the owner to keep the property nondepreciable or to maintain the property according to the commission's guidelines during the period of the tax reduction, the owner forfeits the property tax reduction retroactive to the date the reduction commenced. All differences in the amount of taxes that were paid and those that would have been due but for the reduction are payable together with interest of 12 percent per annum from the dates that the payments would have been due and are a lien against the historic residence. If the property is transferred to a new owner within the period that the tax reduction applies, the tax reduction shall cease, and not be applied to the new owner.
(Ch. 1032, § 1, 12-5-2016; Ch. 1101, § 6, 11-7-2022)
Sec. 70-146. - Compliance with other authorities.#
Applicants for the tax credit shall conform to appropriate local, state or federal standards for construction or rehabilitation. Nothing contained herein shall be interpreted to authorize any person to violate any ordinance or law relating to building materials, construction methods, design review, or use.
(Ch. 1032, § 1, 12-5-2016)
Sec. 70-147. - Application and certification guidelines.#
(a)
Forms. Applications for Historic Tax Credit shall be filed on the official form designated by the town. Forms are available from the Town of Narragansett website http://www.narragansettri.gov/. Upon completion of exterior maintenance or rehabilitation, approved by the Historic District Commission, for which the owner of a historic residence, or historic commercial structure, seeks property tax reduction, the owner shall apply to the tax assessor for credit under this chapter. Upon receiving the application, the town tax assessor shall notify the commission.
(b)
Documentation. The commission will require sufficient documentation or other evidence to ascertain eligibility, and the cost of the maintenance or rehabilitation that qualifies, for the tax credit.
(1)
The applicant shall document his or her ownership of the historic residence by providing the commission with sufficient evidence that he or she is a party named as an owner on the current deed to the property.
(2)
The applicant shall document that he or she resides at the property, and whether the property is subject to federal depreciation allowance and shall document the use of any portions of the property not occupied as the owner's residence.
(3)
The commission shall have the right to inspect the property (subject to reasonable advance request to the owner) for the purpose of investigating and confirming eligibility and qualifying costs.
The applicant shall provide documentation to the Historic District Commission via the Community Development Department about the maintenance or rehabilitation work including: a.
Color photographs, showing the property before the work was started and after the work was completed;
b.
Written descriptions of the work, its purpose, and how the work affected the exterior of the existing building, component elements, materials, and structural systems;
c.
Documentation of the costs incurred in the maintenance or rehabilitation work;
d.
If needed, professionally prepared architectural plans and specifications;
e.
If needed, historical evidence that changes made to the exterior of the building, its component elements, materials, and structural systems returned the building to an earlier, documented historic appearance without destroying historically significant later additions;
f.
If needed, documentation of compliance with appropriate local, state, or federal standards for construction or rehabilitation, particularly the approval of the local building official and the local historic district commission;
g.
A statement certifying that the information provided in the application is accurate, and acknowledging the certification requirements.
(c)
Certification.
(1)
Review of costs. The commission will review the applicant's statement of costs for the rehabilitation or maintenance work. Applicants are required to document claimed costs by presenting copies of canceled checks. If canceled checks are not available to document claimed costs, the commission may consider other types of documentation such as itemized receipts for payments made. The commission may request advice from the finance department regarding the review of claimed costs. Costs which cannot be documented shall not be allowed in calculating the tax credit.
(2)
Issuance of certification. If the commission determines that the requirements of these regulations have been met, the commission shall issue a written certification which shall state the total amount of the tax credit based upon the owner's statement of costs. This certification shall be filed by the owner with the owner's property tax payment when requesting the tax credit from the tax assessor.
(Ch. 1032, § 1, 12-5-2016; Ch. 1101, § 7, 11-7-2022)
Sec. 70-148. - Review of commission determinations.#
The determination of the commission as to eligibility for and amount of a tax credit applied for, shall be final and non-appealable; provided, that if the commission is alleged by an owner to have acted in an arbitrary and capricious manner, appeal may be taken to the town council.
Any tax credit authorized by the Historic District Commission shall be placed before the town council for ratification. Upon town council approval, the tax collector will review the taxes due and will apply the credit as required. Should there be excess in any given year, the applicant will be authorized a check for the difference of taxes owed and the tax credit.
(Ch. 1032, § 1, 12-5-2016; Ch. 1101, § 8, 11-7-2022)