§ 44-3-36 — § 44-3-36. Portsmouth — Real estate tax exemption for persons who are disabled.

Rhode Island § 44-3-36

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-3: Property Subject to Taxation

Text

§ 44-3-36. Portsmouth — Real estate tax exemption for persons who are disabled.

(a) The town council of the town of Portsmouth is authorized to provide, by ordinance, for an exemption not to exceed five thousand dollars ($5,000) on assessed value from local taxation on real residential property owned by any person who meets the following four (4) requirements:

(1) Head of household;

(2) Is determined by the Social Security Administration to be totally disabled;

(3) Has an annual gross income of less than fifteen thousand dollars ($15,000); and

(4) Occupies the property as the principal domicile of the disabled person.

(b) In no case is the real residential property entitled to more than one five thousand dollar ($5,000) exemption even though occupied and designated as a domicile by more than one disabled person.

(c) Any person who is claiming an exemption under the ordinance pursuant to this section shall not be eligible for tax exemptions under any other acts or ordinances of the town of Portsmouth.

(d) The exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.

Legislative History

P.L. 1992, ch. 475, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.