§ 44-3-13.12 Exemption of persons over theage of 65 years or fully disabled in the town of Exeter. – (a) In order to encourage, maintain, and preserve a sustainable supply of owneroccupied housing that is affordable for low and moderate income senior citizensand individuals with disabilities that is in keeping with the rural characterof the town of Exeter and that is consistent with environmental and availableinfrastructure considerations, the assessor shall grant upon a proper claim atax exemption in accordance with the schedule of exemptions provided insubsection (g) of this section.
(b) The word "income," as used herein, includes the aggregateincome of the person and all other persons residing with him or her. "Income"shall be computed on a calendar year basis and shall include all income ofevery nature and description, whether or not taxable, and whether earned orunearned, and includes, but is not limited to, interest, gross net gains,gifts, pensions, all types of compensation, social security and veteransbenefits.
(c) This exemption applies to owner-occupants only. Only oneexemption shall be granted to co-tenants, joint tenants, or tenants by theentirety who are sixty-five (65) years of age or older or who are totallydisabled and occupy the subject property.
(d) This exemption applies only to the legally zonedminimally required acreage, primary dwelling, and its associated accessorystructures, owned and occupied by the applicant. Additional or excess acreage,sites, secondary dwellings and improvements inconsistent with the legal andconforming use of the primary dwelling are not eligible for this exemption.
(e) The elderly/disabled tax exemption as provided in thissection is provided annually, upon timely application, to every qualifiedperson who is a legally domiciled resident of the town of Exeter of the age ofsixty-five (65) or more years and has reached his or her 65th birthday byDecember 31st of the assessment year for which the exemption is sought or whois totally disabled, and continuously residing in the town of Exeter in adwelling house or mobile home owned by him or her. Applications must becompleted and filed on or before March 15th of each year for which theexemption is claimed and shall be signed by the applicant and notarized underthe pains and penalties of perjury.
(f) Proof of the qualification of any applicant for theelderly/disabled tax exemption, as provided in this section, shall include thefollowing together with such other and further information as may be deemedreasonable and necessary by the tax assessor or the town council:
(1) Age shall be proven by furnishing to the assessor eithera birth certificate, certificate of citizenship, baptismal certificate orcertified affidavit, under the pains of perjury, of a third party havingknowledge, or a government issued ID card.
(2) Ownership shall be established by furnishing the assessorwith sufficient evidence of the date of purchase and certified copies of thedocumentary land evidence records relating to acquisition of the subjectproperty.
(3) Legal domicile shall be established by the production ofany of the documents authorized by § 17-1-3.1 to establish residency forvoting purposes.
(4) Income and occupancy may be proven by incorporatingrequired facts in a sworn application signed by the applicant and notarized,under the pains and penalties of perjury, (the form of which is furnished bythe assessor) together with copies of all requested United States and RhodeIsland tax returns and schedules.
(5) Disability may be proven by a licensed medical doctor'ssworn and notarized opinion, or by satisfactory federal or state documentationcertifying such total disability.
(6) Additionally, the assessor may require such other andfurther verifications or documents respecting qualifications of the applicantas he or she deems reasonably necessary or appropriate.
(7) No property shall be exempt from taxation which theassessor determines to have been conveyed to an applicant for the purpose ofevading taxation.
(g) The following schedule shall determine the amount of theexemption to which the applicant may be entitled pursuant to this ordinance:
Household Income Assessment Reduction
0 – $20,000 50%
$20,001 – $25,000 40%
$25,001 – $30,000 30%
$30,001 – $35,000 20%
$35,001 – $40,000 10%
$40,001 – $52,000 5%
(1) When applying multiple exemptions, the assessor shallfirst apply the assessment reduction provided in this section and then applyany other applicable exemptions.
(2) The assessor shall grant upon a proper claim a taxexemption to any qualified person who meets the requirements contained insubsection (f) of this section. No such exemption shall exceed five thousanddollars ($5,000). This exemption is in addition to any other exemption fromtaxation provided under any other law or ordinance; provided, however, thatthis exemption will supercede any previous elderly/disabled freeze orexemption. Any person with a pre-existing elderly/disabled freeze, slidingscale exemption on the effective date of this ordinance may choose to eithercontinue on the existing program, or may apply for this exemption.
§ 44-3-13.12 Exemption of persons over theage of 65 years or fully disabled in the town of Exeter. – (a) In order to encourage, maintain, and preserve a sustainable supply of owneroccupied housing that is affordable for low and moderate income senior citizensand individuals with disabilities that is in keeping with the rural characterof the town of Exeter and that is consistent with environmental and availableinfrastructure considerations, the assessor shall grant upon a proper claim atax exemption in accordance with the schedule of exemptions provided insubsection (g) of this section.
(b) The word "income," as used herein, includes the aggregateincome of the person and all other persons residing with him or her. "Income"shall be computed on a calendar year basis and shall include all income ofevery nature and description, whether or not taxable, and whether earned orunearned, and includes, but is not limited to, interest, gross net gains,gifts, pensions, all types of compensation, social security and veteransbenefits.
(c) This exemption applies to owner-occupants only. Only oneexemption shall be granted to co-tenants, joint tenants, or tenants by theentirety who are sixty-five (65) years of age or older or who are totallydisabled and occupy the subject property.
(d) This exemption applies only to the legally zonedminimally required acreage, primary dwelling, and its associated accessorystructures, owned and occupied by the applicant. Additional or excess acreage,sites, secondary dwellings and improvements inconsistent with the legal andconforming use of the primary dwelling are not eligible for this exemption.
(e) The elderly/disabled tax exemption as provided in thissection is provided annually, upon timely application, to every qualifiedperson who is a legally domiciled resident of the town of Exeter of the age ofsixty-five (65) or more years and has reached his or her 65th birthday byDecember 31st of the assessment year for which the exemption is sought or whois totally disabled, and continuously residing in the town of Exeter in adwelling house or mobile home owned by him or her. Applications must becompleted and filed on or before March 15th of each year for which theexemption is claimed and shall be signed by the applicant and notarized underthe pains and penalties of perjury.
(f) Proof of the qualification of any applicant for theelderly/disabled tax exemption, as provided in this section, shall include thefollowing together with such other and further information as may be deemedreasonable and necessary by the tax assessor or the town council:
(1) Age shall be proven by furnishing to the assessor eithera birth certificate, certificate of citizenship, baptismal certificate orcertified affidavit, under the pains of perjury, of a third party havingknowledge, or a government issued ID card.
(2) Ownership shall be established by furnishing the assessorwith sufficient evidence of the date of purchase and certified copies of thedocumentary land evidence records relating to acquisition of the subjectproperty.
(3) Legal domicile shall be established by the production ofany of the documents authorized by § 17-1-3.1 to establish residency forvoting purposes.
(4) Income and occupancy may be proven by incorporatingrequired facts in a sworn application signed by the applicant and notarized,under the pains and penalties of perjury, (the form of which is furnished bythe assessor) together with copies of all requested United States and RhodeIsland tax returns and schedules.
(5) Disability may be proven by a licensed medical doctor'ssworn and notarized opinion, or by satisfactory federal or state documentationcertifying such total disability.
(6) Additionally, the assessor may require such other andfurther verifications or documents respecting qualifications of the applicantas he or she deems reasonably necessary or appropriate.
(7) No property shall be exempt from taxation which theassessor determines to have been conveyed to an applicant for the purpose ofevading taxation.
(g) The following schedule shall determine the amount of theexemption to which the applicant may be entitled pursuant to this ordinance:
Household Income Assessment Reduction
0 – $20,000 50%
$20,001 – $25,000 40%
$25,001 – $30,000 30%
$30,001 – $35,000 20%
$35,001 – $40,000 10%
$40,001 – $52,000 5%
(1) When applying multiple exemptions, the assessor shallfirst apply the assessment reduction provided in this section and then applyany other applicable exemptions.
(2) The assessor shall grant upon a proper claim a taxexemption to any qualified person who meets the requirements contained insubsection (f) of this section. No such exemption shall exceed five thousanddollars ($5,000). This exemption is in addition to any other exemption fromtaxation provided under any other law or ordinance; provided, however, thatthis exemption will supercede any previous elderly/disabled freeze orexemption. Any person with a pre-existing elderly/disabled freeze, slidingscale exemption on the effective date of this ordinance may choose to eithercontinue on the existing program, or may apply for this exemption.
§ 44-3-13.12 Exemption of persons over theage of 65 years or fully disabled in the town of Exeter. – (a) In order to encourage, maintain, and preserve a sustainable supply of owneroccupied housing that is affordable for low and moderate income senior citizensand individuals with disabilities that is in keeping with the rural characterof the town of Exeter and that is consistent with environmental and availableinfrastructure considerations, the assessor shall grant upon a proper claim atax exemption in accordance with the schedule of exemptions provided insubsection (g) of this section.
(b) The word "income," as used herein, includes the aggregateincome of the person and all other persons residing with him or her. "Income"shall be computed on a calendar year basis and shall include all income ofevery nature and description, whether or not taxable, and whether earned orunearned, and includes, but is not limited to, interest, gross net gains,gifts, pensions, all types of compensation, social security and veteransbenefits.
(c) This exemption applies to owner-occupants only. Only oneexemption shall be granted to co-tenants, joint tenants, or tenants by theentirety who are sixty-five (65) years of age or older or who are totallydisabled and occupy the subject property.
(d) This exemption applies only to the legally zonedminimally required acreage, primary dwelling, and its associated accessorystructures, owned and occupied by the applicant. Additional or excess acreage,sites, secondary dwellings and improvements inconsistent with the legal andconforming use of the primary dwelling are not eligible for this exemption.
(e) The elderly/disabled tax exemption as provided in thissection is provided annually, upon timely application, to every qualifiedperson who is a legally domiciled resident of the town of Exeter of the age ofsixty-five (65) or more years and has reached his or her 65th birthday byDecember 31st of the assessment year for which the exemption is sought or whois totally disabled, and continuously residing in the town of Exeter in adwelling house or mobile home owned by him or her. Applications must becompleted and filed on or before March 15th of each year for which theexemption is claimed and shall be signed by the applicant and notarized underthe pains and penalties of perjury.
(f) Proof of the qualification of any applicant for theelderly/disabled tax exemption, as provided in this section, shall include thefollowing together with such other and further information as may be deemedreasonable and necessary by the tax assessor or the town council:
(1) Age shall be proven by furnishing to the assessor eithera birth certificate, certificate of citizenship, baptismal certificate orcertified affidavit, under the pains of perjury, of a third party havingknowledge, or a government issued ID card.
(2) Ownership shall be established by furnishing the assessorwith sufficient evidence of the date of purchase and certified copies of thedocumentary land evidence records relating to acquisition of the subjectproperty.
(3) Legal domicile shall be established by the production ofany of the documents authorized by § 17-1-3.1 to establish residency forvoting purposes.
(4) Income and occupancy may be proven by incorporatingrequired facts in a sworn application signed by the applicant and notarized,under the pains and penalties of perjury, (the form of which is furnished bythe assessor) together with copies of all requested United States and RhodeIsland tax returns and schedules.
(5) Disability may be proven by a licensed medical doctor'ssworn and notarized opinion, or by satisfactory federal or state documentationcertifying such total disability.
(6) Additionally, the assessor may require such other andfurther verifications or documents respecting qualifications of the applicantas he or she deems reasonably necessary or appropriate.
(7) No property shall be exempt from taxation which theassessor determines to have been conveyed to an applicant for the purpose ofevading taxation.
(g) The following schedule shall determine the amount of theexemption to which the applicant may be entitled pursuant to this ordinance:
Household Income Assessment Reduction
0 – $20,000 50%
$20,001 – $25,000 40%
$25,001 – $30,000 30%
$30,001 – $35,000 20%
$35,001 – $40,000 10%
$40,001 – $52,000 5%
(1) When applying multiple exemptions, the assessor shallfirst apply the assessment reduction provided in this section and then applyany other applicable exemptions.
(2) The assessor shall grant upon a proper claim a taxexemption to any qualified person who meets the requirements contained insubsection (f) of this section. No such exemption shall exceed five thousanddollars ($5,000). This exemption is in addition to any other exemption fromtaxation provided under any other law or ordinance; provided, however, thatthis exemption will supercede any previous elderly/disabled freeze orexemption. Any person with a pre-existing elderly/disabled freeze, slidingscale exemption on the effective date of this ordinance may choose to eithercontinue on the existing program, or may apply for this exemption.
