State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-3 > 44-3-15-3SECTION 44-3-15.3
§ 44-3-15.3 Smithfield – Tax creditfor persons who are totally disabled. – (a) Notwithstanding the provisions of § 44-3-15, the town council of thetown of Smithfield may, by ordinance, provide for a tax credit in the amount oftwo hundred fifty dollars ($250) on the real property located in the town toany person who is one hundred percent (100%) disabled and unable to work as ofthe date of the tax assessment. Said credit shall be in addition to anyexemption(s) provided for by law to which said person may otherwise beentitled. Provided, that the applicant shall be determined by the SocialSecurity Administration to be totally disabled.
(b) In order to qualify for this credit, the applicant shallbe a town resident who shall own and reside on the real estate where to whichthe credit is to be applied as of the time of the application for the creditand also for a period of not less than five (5) years immediately preceding theapplication. Only one tax credit may be given per household on a parcel of realestate in any given year.
(c) Persons eligible for this credit shall file anapplication with the town tax assessor on or before midnight of the 15th day ofMarch of the year in which the credit is requested, on forms to be provided forby the tax assessor. It shall be the obligation of the applicant to establisheligibility for the credit to the tax assessor. Any person receiving the taxcredit, provided for in this section, shall be required to annually submitcertified proof of his or her disability on or before March 15 in each yearthat the person continues to claim eligibility for the credit.
