(a)  The town council of the town of Portsmouth may provide an ordinance for exemptions, partial or total, from taxation on parcels of real property located in the town which, as of the date of assessment, are owned and occupied wholly or partially as dwellings by persons who are citizens and residents of the town and who have attained the age of sixty-five (65) years. Each exemption is in the form of a credit against the taxes assessed on the real property. The amount of the credit with respect to each person is based on the annual income of that person. The maximum income for which each stated credit amount shall be allowed is set by the town council by resolution in January of each year provided that “income” includes the aggregate income of the person and all other persons residing with him or her; provided further, that “income” is computed on a calendar-year basis and includes all income of every nature and description, whether or not taxable, and whether earned or unearned, and includes but is not limited to dividends, interest, gross rents, gains, gifts, pensions, all types of compensation, and social security and veterans’ benefits. Only one exemption shall be allowed with respect to any one building; provided, that the exemption shall be allowed for single or multiple family dwellings and other buildings so long as the person resides in the dwelling. The exemption shall not be allowed unless the person entitled to it has presented to the tax assessor on or before June 1 of each year for which the exemption is sought an application for the exemption and due evidence that he or she is entitled to it, including, for example but not by way of limitation, certified birth records, voter registration records, and statements of annual income sworn or affirmed by the applicant before a person qualified to administer oaths. Such information shall be kept confidential by the tax assessor.

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Terms Used In Rhode Island General Laws 44-3-32

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • 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)  Each exemption terminates immediately:

(1)  Upon the alienation of the real property;

(2)  In the event the person ceases to occupy the real property as his or her dwelling; or

(3)  Upon the death of the person.

History of Section.
P.L. 1989, ch. 28, § 1; P.L. 1999, ch. 320, § 1.