(a)  Notwithstanding the provisions of § 44-3-15, the town council of Bristol may, by ordinance, exempt from taxation the real property in the town, owned and occupied by any resident who is one hundred percent (100%) disabled and unable to work as of the date of assessment. The applicant must be determined by the Social Security Administration or Veteran’s Administration to be totally disabled; the applicant must be under the age of sixty-five (65) years as of the date of assessment; and the applicant must have a gross household income of less than eighteen thousand dollars ($18,000) per year. The “income” guidelines shall pertain to income of every nature and description and shall be deemed to include the aggregate gross income of the applicant and all other persons, over the age of twenty-one (21) years, residing with him or her. The exemption applies only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled to it 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 exemption is claimed, due evidence that he or she is entitled, which evidence must be resubmitted annually for each year which the applicant desires the exemption to continue.

lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Rhode Island General Laws 44-3-15.2

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • town council: include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9

(b)  Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the exemption provided for in this section. The exemption provided for in this section shall be in addition to any other exemption provided by law, excepting the veteran’s one hundred percent (100%) disabled exemption provided for in § 44-3-4(c).

History of Section.
P.L. 1995, ch. 349, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.