State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-3 > 44-3-15SECTION 44-3-15
§ 44-3-15 Persons who are totallydisabled. – The city or town councils of the various cities and towns may provide byordinance for the freezing of the rate and valuation of taxes on the real andpersonal property located in the city or town of any head of a household who isone hundred percent (100%) disabled and unable to work as of the date of thedisability; provided, that in the town of Hopkinton, the determination ofdisability must have been made by the Social Security Administration or theVeterans' Administration, the applicant must meet income requirementsestablished by ordinance which may be amended from time to time and may includethe aggregate income of the applicant and all other persons residing with himor her and, upon attaining the age of sixty-five (65), the person who istotally disabled is no longer entitled to this freeze of rate and valuation;provided, that the freeze of rate and valuation on real property shall applyonly to single-family dwellings in which the person who is disabled resides;and provided, further, that the exemption shall not be allowed unless theperson entitled thereto shall have presented to the assessors, on or before thelast day on which sworn statements may be filed with the assessors for the yearfor which the foregoing is claimed, due evidence that he or she is so entitled,which evidence shall stand so long as his or her legal residence remainsunchanged. The foregoing is in addition to any other exemption provided by law;and provided further that in the town of Warren the exemption shall be in theamount of nineteen thousand three hundred dollars ($19,300).
