The text
Footnotes:
--- (2) --- Cross reference— Buildings and building regulations, ch. 8.
State Law reference— Authority to establish tax exemption, G.L 1956, § 44-3-13.
Sec. 74-31. - Exemption for persons age 65 and older—Authorized.#
The city assessor is hereby authorized to grant an exemption from taxation of property located with the city, which exemption shall be in an amount not exceeding $12,000.00 of valuation of the real property owned and occupied or of the personal property owned by taxpayers who are domiciliaries of the city 65 years of age or older in accordance with the provisions of this article. The criteria of domiciliary, in addition to normal criteria, shall be evidence of voter registration, the address listed on tax returns, a driver's license and such other matters as the finance director may determine. Any person or persons who are recipients of this exemption in any other town, city, county, parish or state shall not be entitled to exemption in the city.
(Code 1971, § 21-16; Ord. No. O-12-12, § I, 6-12-12)
Sec. 74-32. - Same—Application to real and personal property; limit on exemptions granted to multiple owners.#
An exemption, when granted pursuant to section 74-31, may be applied to either the real property or the personal property owned by the taxpayer but may not be apportioned between real and personal property; provided, further, that only one such exemption may be granted to real property owned by joint tenants, tenants by the entireties, or tenants in common, or personal property owned by joint tenants or tenants in common.
(Code 1971, § 21-17)
Sec. 74-33. - Income-producing and business property ineligible for exemption.#
No income-producing residential property, business property or combination of residential and business property and no personal property used by the taxpayer in the conduct of business shall be entitled to the exemption provided in this article. It is the purpose of this article to limit said exemption to nonincome-producing residential real property and nonbusiness-use personal property.
(Code 1971, § 21-18)
Sec. 74-34. - Professional offices in homes and personal property used in business ineligible for exemption.#
Professional persons and business people who by law are permitted to operate and conduct their respective professions or businesses from their residences shall not be entitled to the exemption provided for by this article, nor shall such persons be entitled to such exemption on their personal property used in the conduct of their respective professions or businesses. The residences of such persons shall be determined, for the purpose of this article, to be income-producing property.
(Code 1971, § 21-19)
Sec. 74-35. - Real property containing not more than two residences deemed nonincome-producing property.#
Real property containing not more than two residential units shall be determined, for the purpose of this article, to be nonincome-producing real property.
(Code 1971, § 21-20)
Sec. 74-36. - Late applications.#
Beginning with the tax year as of December 31, 1986, and continuing for each succeeding tax year, taxpayers who are eligible for exemptions pursuant to this article, or as otherwise provided or authorized pursuant to G.L. 1956, § 44-3-1 et seq. as of the tax assessment date, for which they have not timely applied by the deadline set forth in this Code or in the Rhode Island General Laws, may request an abatement of assessment for the tax year of the request, but said taxpayers may not apply for previous tax years for which they may have been eligible. Any request made pursuant to this section must be made prior to December 15 of the year of the request.
(Code 1971, § 21-21)
Sec. 74-37. - Applications to be sworn; proof of qualification.#
Applications must be sworn to by the applicant under penalty of perjury. Proof of age, ownership, occupancy, residence and voter registration shall be furnished in the following manner: (1)
Proof of age. Age may be proven by furnishing to the assessor either a birth certificate, certificate of citizenship, baptismal certificate, or affidavit of a third party, or by such other means as may be approved by the assessor.
(2)
Ownership. Ownership may be established by furnishing the assessor with a recorded deed or other land evidence record with regard to real property and with a bill of sale, registration certificate or other suitable evidence of ownership which is acceptable to the assessor with regard to personal property.
(3)
Occupancy. Occupancy of the residential property may be proven by incorporating such fact in the sworn application for exemption.
(4)
Residence. Residence may be established by voter registration, a license to operate a motor vehicle, a registration certificate for a motor vehicle, or other suitable evidence acceptable to the assessor.
(5)
Voter registration. Voter registration shall be established by the record of the board of canvassers.
(6)
Other forms of proof. An applicant may provide proof of right to exemption if the above-specified methods are not available to him or her by furnishing military records, passports, or a certificate of citizenship, or by such other evidence or proofs as may be required by the assessor.
(Code 1971, § 21-22)
Sec. 74-38. - Filing of application.#
Applications for exemption shall be filed hereunder at the times and in the manner as set forth in sections 74-36 and 74-41. Such exemption shall take effect and be applied to the taxes assessed as of December 31 of the year preceding the date of filing. The first exemptions granted under this article shall apply to taxes assessed as of December 31, 1976.
(Code 1971, § 21-23)
Sec. 74-39. - Exemptions to continue until terminated.#
Exemptions, once granted, shall continue in effect, without further application, until terminated as provided in this article.
(Code 1971, § 21-24)
Sec. 74-40. - Date of termination.#
(a)
Except as hereinafter provided in provided in subsection (b) of this section, all exemptions under this article shall terminate upon the occurrence of any of the following events:
(1)
Conveyance of the subject real property or sale of the subject personal property.
(2)
The exempted person moving his/her primary residence from the city.
(3)
An alteration of the character or use of the exempt property such that it becomes subject to the provisions of section 74-33, 74-34 or 74-35.
(b)
Effective with taxes assessed as of December 31, 1985, all exemptions under this article shall terminate on December 31 of the year of the death of the exempt person.
(Code 1971, § 21-25)
Sec. 74-41. - Circuit breaker tax credit.#
(a)
Application for elderly tax credit pursuant to P.L. 1977, chapter 28 ("circuit breaker"), as amended by P.L. 95-270, must be made to the city assessor no later than October 15, 1977, on forms to be supplied by that office.
(b)
Beginning January 1, 1978, and thereafter, applications for tax credit shall be filed with the city assessor no later than March 15 of each year.
(c)
Effective for the first full tax year after passage, the circuit breaker tax credit range allowed for under this section shall be $600.00 to $1,000.00.
(Code 1971, § 21-26; Ord. No. O-96-24, § I, 8-13-96; Ord. No. O-08-6, § I, 2-21-08)
Sec. 74-42. - Veterans' exemptions.#
(a)
The property of each person who serves in the military or naval services, as defined in G.L. 1956, § 44-3-4, or the unmarried widow or widower of such person, is hereby granted an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $4,000.00 of assessed valuation of the real property owned and occupied in accordance with the provisions of this article. Said exemption shall be in addition to any and all other exemptions from taxation to which such person may be entitled by any other provisions of law.
(b)
In addition to the exemption provided in subsection (a) of this section and in addition to any and all other exemptions from taxation to which such person may be entitled by any other provision of law, any veteran who is determined to be totally disabled, as defined in G.L. 1956, § 44-3-4, is hereby granted an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $10,000.00 of assessed valuation of the real property owned and occupied in accordance with the provisions of this article.
(c)
In addition to the exemption provided in subsection (a) of this section, and in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provision of law, any veteran and the unmarried widow or widower of a deceased veteran of the military or naval service, who shall be determined under applicable law by the Veterans' Administration to be totally disabled through service-connected disability and who by reason of such disability has received assistance in acquiring specially adapted housing under laws provided by the Veterans' Administration, is hereby granted an exemption from taxation of property located within the city, which exemption shall be $20,000.00 of the assessed valuation of the real property owned and occupied in accordance with the provisions of this article and subject to the restrictions of G.L. 1956, § 44-3-4.
(d)
In addition to the exemptions provided heretofore, and in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provision of law, there is hereby granted an exemption from taxation of property located within the city, which exemption shall be $15,000.00 of the assessed valuation of the real property owned and occupied by any veteran of military or naval service of the United States of America or of the unmarried widow or widower of such veteran of military or naval service of the United States of America, who has been or shall be classified as such, or determined to be, a prisoner of war by the Veterans' Administration of the United States.
(Code 1971, § 21-27; Ord. No. O-94-30, § I, 12-12-94; Ord. No. O-13-24, § I, 12-10-13)
Sec. 74-43. - Gold Star exemption.#
The city assessor is hereby authorized to grant an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $6,000.00 of the valuation of the real property owned and occupied in accordance with the provisions of this article to Gold Star Parents, as defined G.L. 1956, § 44-3-5. Said exemption shall be in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provisions of law.
(Code 1971, § 21-28)
Sec. 74-44. - Blind exemption.#
The city assessor is hereby authorized to grant an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $18,000.00 of the valuation of the real property owned and occupied in accordance with the provisions of this article to any blind person, as defined and subject to the conditions of G.L. 1956, § 44-3-12. Said exemption shall be in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provision of law.
(Code 1971, § 21-29; Ord. No. O-93-29, § I, 11-8-93)
Sec. 74-45. - Deferral of taxes in hardship cases.#
The city under certain circumstances makes provisions for hardship tax relief, wherein, if hardship is proven, the tax assessor authorizes tax deferrals to occur. Upon the sale of the premises by the owners who received the hardship tax relief by way of deferrals, all deferred taxes shall be payable with interest as determined by the city finance director to be due and payable on sale or transfer of title to the subject property.
(Code 1971, § 21-30)
Sec. 74-46. - Exemption for vehicles of persons with disabilities.#
The city exempts from taxation 50 percent of the value of any motor vehicle that has been specifically adapted with a wheelchair lift for use by an individual with a disability that is owned or registered by any person who has sustained the disability.
(Code 1971, § 21-30.1)
Cross reference— Persons with disabilities, ch. 50; traffic, ch. 76.
Sec. 74-47. - Method of calculating value of exemptions; application.#
Notwithstanding any other provision of this article which may be to the contrary, the amount by which the exemptions contained within this article shall reduce taxes owned by a taxpayer shall be determined by multiplying the exemption amount by the rate established for the excise tax on motor vehicles. Taxpayers may elect to apply said amount to either real estate, tangible, or motor vehicle taxes; provided, however, that it may not be apportioned over the various classes of property taxes. No reductions to the current motor vehicle tax rate of $34.60 per thousand which were made to comply with the requirements of R.I.G.L. § 44-34.1-1 (Excise tax phase-out), will be reflected in the calculation of personal exemption tax credits authorized by this article.
(Ord. No. O-97-12, § I, 6-9-97; Ord. No. O-21-11, § I, 7-22-21)
Sec. 74-48. - Real estate owned by disabled persons.#
(a)
The rate and valuation of taxes on the real and personal property of any head of a household who is 100-percent disabled and unable to work, as determined by the Social Security Administration or the Veterans Administration, shall not increase from the rate and valuation established as of the effective date of this section or the date of disability of such person, whichever is the later date.
(b)
The freeze of rate and valuation on real property shall only apply to single-family dwellings in which the disabled person resides.
(c)
The exemption shall not be allowed unless the person entitled thereto shall have presented to the tax assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the foregoing 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. The foregoing exemption shall be in addition to any other exemption provided by law.
(Ord. No. O-98-19, § I, 6-8-98)
Editor's note— Ordinance No. O-98-19, § I, adopted June 8, 1998, amended Ch. 74 by providing for § 74-47. Inasmuch as § 74-47 already existed in the Code, such provisions were included herein as § 74-48 at the editor's discretion.
Sec. 74-49. - Wholesalers' stock in trade or inventory in foreign trade zone.#
(a)
The stock in trade or inventory of wholesalers located in a foreign trade zone shall be exempt from the tangible tax for a period of 25 years; provided, however, this exemption shall not be available to any wholesaler which [who] relocates to the city from any other city or town within the state.
(b)
This exemption and any wholesaler qualifying for the exemption are subject to the definitions, terms and conditions of G.L. 1956, § 44-3-29, as amended.
(Ord. No. O-98-21, § I, 6-8-98)
Editor's note— Ordinance No. O-98-21, § I, adopted June 8, 1998, amended Ch. 74 by providing for § 74-47. Inasmuch as § 74-47 already existed in the Code, such provisions were included herein as § 74-49 at the editor's discretion.
Sec. 74-50. - Persons age 70 and older.#
(a)
The tax rate and valuation of real property owned by persons who are 70 years of age or older and who reside in owner-occupied, single-family homes where the income from all sources does not exceed $7,500.00 for a single person and does not exceed $15,000.00 for married couples shall not increase while such persons own the property.
(b)
Persons seeking such relief shall make application for same to the tax assessor no later than March 15 of each year.
(Ord. No. O-98-39, § I, 10-19-98)
Editor's note— Ordinance No. O-98-39, § I, adopted October 19, 1998, amended Ch. 74 by providing for § 74-47. Inasmuch as § 74-47 already existed in the Code, such provisions were included herein as § 74-50 at the editor's discretion.
Sec. 74-51. - Open space land owned by the Mill Cove Conservancy.#
The real property described as Assessor's Plat 334, Lots 243 and 244, as said lots appeared in the records of the tax assessor as of December 31, 2006, held and used by the Mill Cove Conservancy, Inc., a not-for-profit corporation organized under the laws of the State of Rhode Island, and exclusively used for the purpose of conserving open space as that term is defined in G.L. § 45-36-1 et seq., shall be exempt from taxation by the city; provided, however, that before any such property is sold or otherwise disposed of, the transaction shall first be submitted to the city council for its approval upon such terms and conditions as the city council deems advisable.
(Ord. No. O-08-4, § I, 1-15-08)
Sec. 74-52. - Renewable energy system tax exemption.#
(a)
Authority.
(1)
Pursuant to G.L. § 44-3-3(a)(48) and (49), residential and manufacturing properties that install renewable energy systems are exempt from local taxation.
(2)
Pursuant to G.L. § 44-5-3(c) through (e), commercial renewable energy systems shall be subject to a tangible tax payment to the municipality through rules and regulations that have been adopted by the Rhode Island Office of Energy Resources (RIOER) for all commercial renewable energy systems.
(3)
Pursuant to G.L. § 44-3-21, city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.
(b)
Tax levies and exemptions.
(1)
In accordance with G.L. § 44-5-3(c), the City of Warwick hereby authorizes its assessor to levy a tax on renewable energy tangible property as defined in G.L. § 39-26-5 in accordance with the rules and regulations executed by the RIOER.
(2)
In accordance with G.L. § 44-3-21, the City of Warwick hereby exempts from tangible personal property taxation commercial net metered renewable energy systems whose sole purpose is to offset electricity bills and not to sell power back to the electric distribution system.
(3)
Notwithstanding any exemption from tangible personal property taxation, the City of Warwick through its assessor retains the right to tax all land, buildings and other improvements located on such properties at fair market value.
(c)
Documentation.
(1)
Property owners installing renewable energy systems shall be required to provide the interconnection application between the renewable energy developer and the electric distribution company and any documentation of the program enrollment (e.g., renewable energy growth or net metering enrollment forms) to the City of Warwick indicating if the renewable energy system is net-metered or if the system is selling a portion or all of the energy produced back to the electric distribution company under the renewable energy growth program. A copy of the final interconnection service agreement executed between the renewable energy developer and electric distribution company shall be provided to the City of Warwick prior to construction of the renewable energy system.
(2)
Copies of all applications, documentation of the program enrollment, the final interconnection service agreement(s) and any other documentation relevant to any renewable energy system as determined by the tax assessor, shall be provided to the tax assessor.
(Ord. No. O-12-7, § I, 3-13-12; Ord. No. O-22-8, § I, 3-22-22)