ARTICLE 21. - TAX EXEMPTION FOR THE ELDERLY

Sec. 1. - Authorized.#

The town council of the Town of West Warwick may by ordinance exempt from taxation the real property situated in said town, owned and occupied by any person over the age of sixty-five (65) years, which exemption shall be in an amount not exceeding three thousand dollars ($3,000.00) of valuation, and which exemption shall be in addition to any and all other exemptions from taxation to which said person may be otherwise entitled. Said exemption shall be applied uniformly and without regard to ability to pay; provided, however, that only one such exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of said cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over. Said exemption shall apply to a life tenant who has the obligation for the payment of the tax on such real property.

(Laws 1965, ch. 129, § 1; Laws 1981, ch. 47; Laws 1984, ch. 21, § 1)

Sec. 2. - Prior action validated.#

The action heretofore taken by the qualified electors of the town of West Warwick qualified to vote upon a proposition to impose a tax or for the expenditure of money with relation to the subject matter contained within this act is hereby validated and affirmed as if said action were taken pursuant to the provisions of this act.

(Laws 1965, ch. 129, § 2)

Sec. 3. - When act effective; repealer.#

This act shall take effect upon its passage and chapter 10 of the public laws, 1965, and all other acts and parts of acts inconsistent herewith are hereby repealed.

(Laws 1965, ch. 129, § 3)

Sec. 4. - Alternate exemption schedule.#

The Town of West Warwick may provide by ordinance for a schedule of exemptions from the assessed valuation on real property located therein for any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age, which said exemption schedule shall be based upon annual adjusted gross income as defined for federal income tax purposes as follows: (a)

An exemption of ten thousand dollars ($10,000.00) for those having an adjusted gross income of zero to five thousand dollars ($5,000.00);

(b)

An exemption of eight thousand dollars ($8,000.00) for those having an adjusted gross income of five thousand and one dollars ($5,001.00) to six thousand dollars ($6,000.00);

(c)

An exemption of six thousand dollars ($6,000.00) for those having an adjusted gross income of six thousand and one dollars ($6,001.00) to seven thousand dollars ($7,000.00);

(d)

An exemption of four thousand dollars ($4,000.00) for those having an adjusted gross income of seven thousand and one dollars ($7,001.00) to eight thousand dollars ($8,000.00);

(e)

And an exemption of three thousand dollars ($3,000.00) for those having an adjusted gross income from eight thousand and one dollars ($8,001.00) to nine thousand dollars ($9,000.00).

Provided, however[,] that said exemption schedule shall apply only to single-family dwellings in which said person resides; provided said person acquired said property for actual consideration paid or inherited the same; provided said person has resided in the Town of West Warwick for a period of three (3) years ending with the date of assessment (December 31st) for the year for which exemption is claimed; and provided, further, that such exemption shall not be allowed unless the person entitled thereto shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the tax assessor for the year [for] which the foregoing is claimed, due evidence that he or she is so entitled, which evidence shall stand as long as his or her residence remains unchanged. In the case of married persons, the age requirement will be met as soon as either the husband or wife reaches the age of sixty-five (65) years and, in the event the husband passes away, a widow sixty-two (62) years of age to sixty-five (65) years of age will be allowed the exemption as long as she remains unmarried.

Those persons granted tax relief under 44-3-16(b) [G.L. 1956, § 44-3-16(b)], P.L. 1972, ch. 255, will have the option of retaining their current tax freeze or abandoning it to seek relief under this act.

(Laws 1981, ch. 47)