(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.

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Terms Used In Rhode Island General Laws 44-3-36

  • 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
  • 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)  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.

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