The text
FOOTNOTE(S):
--- (1) --- refcharter or refcross or refstatelaw Cross reference— Administration, Ch. 2.
refcharter or refcross or refstatelaw 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, § 44-5-3 et seq.
ARTICLE I. - IN GENERAL#
Sec. 15-1. - Motor vehicles.#
(a)
This section is enacted pursuant to General Laws 1956, section 44-34-1.
(b)
The board of assessment review is hereby established as the board of appeals pursuant to General Laws 1956, sections 44-34-8 and 44-34-10.
(c)
The board of appeals shall have the following powers:
(1)
Where the assessment is based upon the provisions of subsections (1) through (3) of this section, the board of appeals shall determine whether the establishment of the presumptive value was prepared in a manner consistent with such provisions. If the board of appeals finds an error in the presumptive value such board shall petition the state vehicle value commission for a change in the presumptive value. Within ten (10) days of the receipt of such petition, the state vehicle value commission shall respond in writing to the board of review and if the decision of the commission results in a change of the presumptive value, the commission shall notify the assessor of the new presumptive value. The board of review shall abide by the decision of the state vehicle value commission.
(2)
Determine whether there was an error in the application of the presumptive value to the vehicle.
(3)
Where the assessment is based upon a value established by the assessor in accordance with the provisions of General Laws 1956, section 44-34-9(c), determine whether there was an error in the value established by the assessor.
(4)
Any appeal shall be filed within thirty (30) days of the mailing of the tax bills. The board of appeals shall make its findings within forty-five (45) days of the filing. The town council may grant an abatement in whole or in part, correct an assessment, or uphold the original assessment following such hearing.
Comment Text (parent not a footnote)(Ord. of 6-26-86)
Cross reference— Comment Text (parent not a footnote)Motor vehicles and traffic, Ch. 7.
Secs. 15-2—15-25. - Reserved.#
ARTICLE II. - EXEMPTIONS#
FOOTNOTE(S):
--- (2) --- refcharter or refcross or refstatelaw State Law reference— Exemptions, G.L. 1956, § 44-3-3.
DIVISION 1. - GENERALLY#
Sec. 15-26. - Tangible personal property.#
(a)
This section is enacted pursuant to General Laws 1956, section 43-3-3.
(b)
Beginning with the December 31, 1979 assessments, the following property shall be exempt from taxation: The household furniture and family stores of a housekeeper in the whole, including clothing, bedding and other white goods, books and all other such tangible personal property items which are common to the normal household not exceeding in value the sum of twenty thousand dollars ($20,000.00).
(c)
The exemption granted by this section shall be in addition to any other exemptions provided by statute or ordinance.
Comment Text (parent not a footnote)(Ord. of 12-13-79)
Sec. 15-27. - Motor vehicle with wheelchair lifts exempt from taxation.#
(a)
This section is enacted pursuant to General Laws 1956, 44-35-10.
(b)
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 shall be exempt from taxation.
(c)
This section shall apply to not more than one motor vehicle owned and registered for the personal, non-commercial use of any person who has sustained a loss, or permanent loss of use of both legs or both arms.
(d)
In the event the person suffering said loss is unable to register said motor vehicle, then the exemption shall apply where the motor vehicle is registered to an immediate family member.
Comment Text (parent not a footnote)(Ord. of 9-9-93, §§ 1—4)
Secs. 15-28—15-40. - Reserved.#
DIVISION 2. - TAX RELIEF FOR THE ELDERLY#
Sec. 15-41. - Authority.#
This division is enacted pursuant to that certain chapter of Public Laws 1979 entitled, "An Act Authorizing the Town of Scituate to Provide Tax Relief for the Elderly and Repealing Chapter 245 of the Public Laws of 1972 and Chapter 19 of the Public Laws of 1975."
Comment Text (parent not a footnote)(Ord. of 6-14-79, § 1)
Sec. 15-42. - Definition.#
For the purposes of this division, the words "single-family dwelling" shall mean and include a lot not to exceed one hundred twenty thousand (120,000) square feet and one (1) dwelling house and the outbuildings thereon, so long as the outbuildings are not used for commercial purposes.
Comment Text (parent not a footnote)(Ord. of 6-11-81, § 1(a))
Cross reference— Comment Text (parent not a footnote)Definitions and rules of construction generally, § 1-2.
Sec. 15-43. - Rules of construction.#
(a)
For a dwelling to qualify as the "domicile" and "legal residence" of the taxpayer so as to entitle him or her to the freeze available under this division, the taxpayer must actually reside within the town for one hundred ninety-five (195) days out of each calendar year (confinement in a nursing home, convalescent home, hospital, etc., shall not be deemed absence from the town) and the taxpayer must, if he is not disqualified by law, be a registered voter in the town and the taxpayer must, if he has sufficient income to require filing of a state income tax return, file a state resident income tax return.
(b)
For a dwelling house to qualify as "owned" by a taxpayer it shall be permissible for the taxpayer to hold title with another as joint tenant, tenant in common, life tenant or tenant by the entirety; provided, however, that with the exception of the spouse of the taxpayer or another owner who meets the tests of age, domicile or residence, such other owner may not derive any financial benefit by way of rental income from the property, nor shall such other owner reside in the property.
(c)
In applying and interpreting the provisions of this section, the tax assessor may require that the taxpayer furnish such information under oath as the assessor from time to time deems appropriate.
Comment Text (parent not a footnote)(Ord. of 6-11-81, § 1(b)—(d))
Cross reference— Comment Text (parent not a footnote)Definitions and rules of construction generally, § 1-2.
Sec. 15-44. - Tax rate, valuation—Determination.#
The tax rate and valuation on a single-family dwelling or a two-family dwelling owned and occupied as his domicile by a person who has attained age sixty-five (65) years, regardless of income, shall be fixed at the tax rate and valuation applicable to such property for the December 31 assessment date immediately following the date on which such person meets the requirements of this division; provided, however, that persons whose rate and valuation were fixed pursuant to that certain ordinance enacted by the town council on April 13, 1972 entitled, "An Ordinance Concerning Fixed Tax Rate and Valuation for Certain Persons" shall continue at the fixed tax rate and valuation granted to them pursuant to such ordinance without necessity of presenting any further evidence or application to the assessor. Such exemption shall not be allowed unless the person entitled thereto shall have presented to the assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the foregoing is claimed, due evidence that he is so entitled, which evidence shall stand as long as his legal residence remains unchanged. The foregoing shall be in addition to any other exemptions provided by law. Such real estate shall not be taken from the tax rolls and shall be subject to the bonded indebtedness of the town.
Comment Text (parent not a footnote)(Ord. of 6-14-79, § 4; Ord. of 12-9-82, § 1)
Sec. 15-45. - Same—Effect of death.#
If a taxpayer dies whose tax rate and valuation has been fixed pursuant to this division, the fixed tax rate and valuation shall continue for the surviving spouse of the deceased taxpayer, regardless of income and regardless of whether or not the surviving spouse has attained age sixty-five (65) years, but subject to the conditions that title in fee simple to the real estate for which rate and valuation are frozen shall have passed from the taxpayer to such spouse either by devise, descent or by right of survivorship, and that the surviving spouse shall reside in such dwelling and that the surviving spouse, if he has not attained age sixty-five (65) years, shall not remarry before attaining age sixty-five (65) years.
Comment Text (parent not a footnote)(Ord. of 6-14-79, § 5)
Sec. 15-46. - Exemption granted—Determination.#
The real property situated in the town and owned and occupied by a person who qualify for a fixed tax rate and valuation is granted an exemption in valuation in the amount of one thousand five hundred dollars ($1,500.00) for persons age sixty-five (65) years through seventy-one (71) years and two thousand dollars ($2,000.00) for persons ages seventy-two (72) years and older, which exemption shall be in addition to any and all exemptions from taxation to which such person may be otherwise entitled. Only one (1) exemption shall be granted to co-tenants, joint tenants and tenants-by-the-entirety even though all of such co-tenants, joint tenants or tenants-by-the-entirety are sixty-five (65) years of age or over.
Comment Text (parent not a footnote)(Ord. of 6-14-79, § 6)
Sec. 15-47. - Same—Effect of death.#
In the event a taxpayer dies who was receiving an exemption in valuation pursuant to section 15-47, the exemption shall continue for the surviving spouse of the deceased taxpayer, regardless of whether or not the surviving spouse has attained age sixty-five (65) years, but subject to the conditions that title in fee simple to the real estate for which an exemption was granted shall have passed from the taxpayer to such spouse either by devise, descent or by right of survivorship and that the surviving spouse shall reside in such dwelling and that the surviving spouse, if he has not attained age sixty-five (65) years, shall not remarry before attaining age sixty-five (65) years. Where a surviving spouse elects to continue to receive the exemption to which the deceased spouse was entitled, the surviving spouse shall not be entitled to claim an additional exemption for himself under section 15-46.
Comment Text (parent not a footnote)(Ord. of 6-14-79, § 7)
Sec. 15-48. - Fixed rate and valuation not portable.#
Any person owning property which qualifies for the fixed tax rate and valuation who sells or gives said property to another and who either buys or builds another dwelling house shall not be entitled to transport the fixed tax rate and valuation from the former dwelling to the new dwelling, but shall only be entitled to the fixed rate and valuation for the new dwelling based on its valuation and the rate in effect as of the December 31 valuation date immediately succeeding the date of purchase or the completion of construction (which date shall be evidenced by the date of the certificate of occupancy).
Comment Text (parent not a footnote)(Ord. of 3-11-93, §1)
Secs. 15-49—15-60. - Reserved.#
DIVISION 3. - TAX RELIEF FOR WAR VETERANS AND DISABLED WAR VETERANS#
Sec. 15-61. - Tax exemption of war veterans owning real estate and motor vehicles.#
Pursuant to General Laws 1956, section 44-3-4(a), 4(b), and 4(c) and section 44-3-24, the tax exemption of war veterans owning real estate and motor vehicles in the town is hereby adjusted to forty-six dollars and ten cents ($46.10) per one thousand dollars ($1,000.00) of assessed value and the tax exemption of disabled war veterans to ninety-two dollars and twenty cents ($92.20) per one thousand dollars ($1,000.00) of assessed value. Said adjustment shall remain in effect until the next reevaluation or until modified or revalued by the town council, whichever event shall first occur.
Comment Text (parent not a footnote)(Ord. of 7-11-91)
Sec. 15-62. - Frozen tax rates not entitled to adjustment.#
War veterans with frozen tax rates shall not be entitled to this adjustment, but shall continue to receive their war veteran's exemption based upon the rate then in effect at the time said veteran's property tax rate was frozen.
Comment Text (parent not a footnote)(Ord. of 7-11-91)
Sec. 15-63. - Application.#
This division shall apply to the December 31, 1990, assessment and to all subsequent assessment dates unless repealed or amended.
Comment Text (parent not a footnote)(Ord. of 7-11-91)
Sec. 15-64. - Tax exemption on real and personal property of veteran or widow or widower of POWs.#
(a)
This section is enacted pursuant to General Laws of Rhode Island 44-3-4.
(b)
The real and personal property of any veteran entitled to an exemption by law, or the unmarried widow or widower of such veteran, who has been or who shall be classified as, or determined to be a prisoner-of-war by the Veterans Administration of the United States, shall be entitled to a fifteen-thousand-dollar exemption.
Comment Text (parent not a footnote)(Ord. of 8-11-94, §§ 1, 2)
Secs. 15-65—15-70. - Reserved.#
DIVISION 4. - TAX EXEMPTION FOR THE BLIND#
Sec. 15-71. - Tax exemption on property for the blind.#
(a)
This division is enacted pursuant to General Laws 1956, section 44-3-12, as amended.
(b)
The property of each person who has permanent vision impairment of both eyes of the status set forth in General Laws 1956, section 44-3-12(a), as amended, shall be exempted from taxation to the amount of eighteen thousand dollars ($18,000.00), provided that such person is a legal resident of the State of Rhode Island, and provided that such person shall have presented to the tax assessor, on or before the last day on which sworn statements may be filed with the tax assessor for the year for which exemption is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged.
(c)
The exemption shall be applied in full to the total value of such person's real and tangible personal property and shall be applied to intangible personal property only to the extent that there is not sufficient real property or tangible personal property to exhaust such exemption. The exemption shall be in addition to any other exemption provided by law.
(d)
This section shall take effect upon passage and shall apply to taxes assessed as of December 31, 1987 for the year 1988 and to all subsequent years.
Comment Text (parent not a footnote)(Ord. of 4-14-88, §§ 1—5)