§ 44-3-16.1 Portsmouth – Tax deferralfor certain persons age sixty-five (65) and for persons with a disability.– The town council of the town of Portsmouth may, by ordinance, provide a taxdeferral program as follows:
(a) Definitions:
(1) "Qualified senior" for the purpose of this section meansany person who shall satisfy the criteria in subsection (i)(A) or (B) or (C);and all of the criteria of subsections (ii) – (x) inclusive:
(i) who is age sixty-five (65) or more if single or widowed;
(B) who, if married, at least one taxpayer who has attainedage sixty-five (65) as long as the taxpayers' spouse is at least fifty (50)years of age;
(C) who, if widowed, over age fifty (50) whose spouse was atleast age sixty-five (65) prior to death and either spouse was a participantunder this ordinance prior to death;
(ii) whose home is a single family home (condominiumownership not eligible);
(iii) whose Portsmouth home is the taxpayer's principalresidence and that of the spouse (if living);
(iv) who is a resident of the State of Rhode Island forincome tax purposes, as is the spouse (if living);
(v) who is not a registered voter of any other city, town orpolitical subdivision of Rhode Island or any other state, nor is the spouse (ifliving);
(vi) who has resided in the principal residence for the pastseven (7) years, as has the spouse (if living);
(vii) whose real estate tax previously billed is notdelinquent by more than four (4) quarters;
(viii) who would otherwise qualify but has been forced torelocate residence through no fault of the taxpayer (e.g., in cases of fire,natural disaster or taking of property by eminent domain by a state or localgovernment);
(ix) whose real estate tax bill is more than ten percent(10%) of the total income of the taxpayer, or, if living, of both spouses."Total income" means the total of adjusted gross income per US individualincome tax return, Form 1040, 1040-A (or the like) plus non taxable income suchas non-taxed social security benefits, welfare benefits, child supportreceipts, municipal bond interest receipts and other non-taxable items ofincome;
(x) who completes the application process and who atteststhat the individual meets, or, if living, both spouses meet all of thequalifications as outlined above.
(2) "Person with a disability" for the purpose of thissection means a person with a disability as defined in Rhode Island GeneralLaws subsection 42-87-1(7)(i) and all of the criteria of subsection (i) –(ix) include:
(i) whose home is a single family home (condominium ownershipnot eligible)
(ii) whose Portsmouth home is the taxpayer's principalresidence and that of the spouse (if living);
(iii) who is a resident of the State of Rhode Island forincome tax purposes, as is the spouse (if living);
(iv) who is not a registered voter of any other city, town orpolitical subdivision of Rhode Island or any other state, nor is the spouse (ifliving);
(v) who has resided in the principal residence for the pastseven (7) years, as has the spouse (if living);
(vi) whose real estate tax previously billed is notdelinquent by more than four (4) quarters;
(vii) who would otherwise qualify by has been forced torelocate residence through no fault of the taxpayer (e.g. in cases of fire,natural disaster or taking of property by eminent domain by a state or localgovernment);
(viii) whose real estate tax bill is more than ten percent(10%) of the total income of the taxpayer, or, if living, of both spouses."Total income" means the total of adjusted gross income per U.S. individualincome tax return, form 1040, 1040-A (or the like) plus non taxable income suchas non-taxed social security benefits, welfare benefits, child supportreceipts, municipal bond interest receipts and other non-taxable items ofincome;
(ix) who completes the application process and who atteststhat the individual meets, or, if living, both spouses meet all of thequalifications as outlined above.
(3) "Deferred Amount" for the purpose of this section meansthe amount of tax that would otherwise be due and payable if the applicant didnot qualify under this program.
(4) "Disqualifying Event" for the purpose of this sectionmeans to include any and all of the following:
(i) Sale of the property;
(ii) Transfer of the property to a family member without lifetenancy;
(iii) The point in time when the property ceases to be thetaxpayer's principal residence;
(iv) Written request by the applicant to be removed from theprogram; or
(v) Any property whose square footage living space isincreased since application and acceptance under this ordinance.
(b) Upon proper application, approved by the administrator orhis/her designee, the deferred amount will be deferred, with interest to be setby the Portsmouth town council, until the occurrence of a disqualifying event.
(2) A deferral under this ordinance shall not be disallowedif the owner applicant has only a life estate in the property or if theproperty is in the name of a parent or one or more children or in a trust forthe benefit of the otherwise qualified resident and the owners submit anaffidavit that the qualified resident is the principal owner or presentbeneficiary and title is held in that manner for estate planning purposes only.
(3) A deferral is not allowed for any improvement foroutbuildings such as garages or storage sheds, attached or not, to theprincipal residence once application and acceptance into the tax freeze programoccurs.
(c) Application Process:
(1) The taxpayer shall initially apply for eligibility in thetax stabilization program between the dates of November 1 through December 31,for taxes assessed December 31 of that year. After initial approval, thetaxpayer must sign each year thereafter a statement attesting to the fact thatthe taxpayer and the spouse continue to qualify under the ordinance provisions.
(2) Participation is optional at the taxpayer's option.
(3) Failure to file subsequent statements of eligibility; orthe occurrence of a disqualifying event of a temporary nature; or theelimination of a disqualifying event that no longer applies, shall requirere-entry into the program and full reapplication and recertification, and shallnullify any deferral for the tax year in which the disqualifying eventoccurred, and past deferred amounts shall be due under subsection (e). In suchcase, the tax shall be calculated as of the year of re-entry into the program.
(d) Recording of deferral; Lien:
(1) All properties subject to the deferral program will havethe deferral registered and recorded with the Portsmouth town clerk. Normalrecording fees will apply.
(2) All taxes deferred shall constitute a lien on the realestate for which the deferment was granted until paid in accordance with theprovisions ordinance.
(e) Payment of deferral:
(1) All deferrals must be paid in full within six (6) monthsof a disqualifying event in the case of a death of the legal owner of theproperty, at closing and conveyance in the event of a sale and within three (3)months of any other disqualifying event.
(2) Failure to report the disqualifying event, and/or to paythe deferral tax when due, will carry a maximum penalty of one hundred dollars($100) per month, or portion thereof, and applicable interest on the currentlyassessed tax. Interest will be assessed and due in the same manner as otherpast due tax receivables and will apply to all amounts previously deferred aswell as current amounts due.
(f) Appeal:
Appeals of all decisions as to the application,administration, eligibility or other matter relating to this ordinance shall bemade in writing according to law.
(g) Severability: If any provision of this chapter or theapplication thereof to any person or circumstances is held invalid, suchinvalidity shall not affect other provisions or applications of the chapter,which can be given effect without the invalid provision or application, and tothis end the provisions of this chapter are declared to be severable.
(h) The purpose of this section is to enable the town ofPortsmouth to provide tax stabilization for those residents with a disabilityor those residents over the age of sixty-five (65). The provisions of thissection are in addition to, and not in lieu of the provisions of § 44-3-32.
§ 44-3-16.1 Portsmouth – Tax deferralfor certain persons age sixty-five (65) and for persons with a disability.– The town council of the town of Portsmouth may, by ordinance, provide a taxdeferral program as follows:
(a) Definitions:
(1) "Qualified senior" for the purpose of this section meansany person who shall satisfy the criteria in subsection (i)(A) or (B) or (C);and all of the criteria of subsections (ii) – (x) inclusive:
(i) who is age sixty-five (65) or more if single or widowed;
(B) who, if married, at least one taxpayer who has attainedage sixty-five (65) as long as the taxpayers' spouse is at least fifty (50)years of age;
(C) who, if widowed, over age fifty (50) whose spouse was atleast age sixty-five (65) prior to death and either spouse was a participantunder this ordinance prior to death;
(ii) whose home is a single family home (condominiumownership not eligible);
(iii) whose Portsmouth home is the taxpayer's principalresidence and that of the spouse (if living);
(iv) who is a resident of the State of Rhode Island forincome tax purposes, as is the spouse (if living);
(v) who is not a registered voter of any other city, town orpolitical subdivision of Rhode Island or any other state, nor is the spouse (ifliving);
(vi) who has resided in the principal residence for the pastseven (7) years, as has the spouse (if living);
(vii) whose real estate tax previously billed is notdelinquent by more than four (4) quarters;
(viii) who would otherwise qualify but has been forced torelocate residence through no fault of the taxpayer (e.g., in cases of fire,natural disaster or taking of property by eminent domain by a state or localgovernment);
(ix) whose real estate tax bill is more than ten percent(10%) of the total income of the taxpayer, or, if living, of both spouses."Total income" means the total of adjusted gross income per US individualincome tax return, Form 1040, 1040-A (or the like) plus non taxable income suchas non-taxed social security benefits, welfare benefits, child supportreceipts, municipal bond interest receipts and other non-taxable items ofincome;
(x) who completes the application process and who atteststhat the individual meets, or, if living, both spouses meet all of thequalifications as outlined above.
(2) "Person with a disability" for the purpose of thissection means a person with a disability as defined in Rhode Island GeneralLaws subsection 42-87-1(7)(i) and all of the criteria of subsection (i) –(ix) include:
(i) whose home is a single family home (condominium ownershipnot eligible)
(ii) whose Portsmouth home is the taxpayer's principalresidence and that of the spouse (if living);
(iii) who is a resident of the State of Rhode Island forincome tax purposes, as is the spouse (if living);
(iv) who is not a registered voter of any other city, town orpolitical subdivision of Rhode Island or any other state, nor is the spouse (ifliving);
(v) who has resided in the principal residence for the pastseven (7) years, as has the spouse (if living);
(vi) whose real estate tax previously billed is notdelinquent by more than four (4) quarters;
(vii) who would otherwise qualify by has been forced torelocate residence through no fault of the taxpayer (e.g. in cases of fire,natural disaster or taking of property by eminent domain by a state or localgovernment);
(viii) whose real estate tax bill is more than ten percent(10%) of the total income of the taxpayer, or, if living, of both spouses."Total income" means the total of adjusted gross income per U.S. individualincome tax return, form 1040, 1040-A (or the like) plus non taxable income suchas non-taxed social security benefits, welfare benefits, child supportreceipts, municipal bond interest receipts and other non-taxable items ofincome;
(ix) who completes the application process and who atteststhat the individual meets, or, if living, both spouses meet all of thequalifications as outlined above.
(3) "Deferred Amount" for the purpose of this section meansthe amount of tax that would otherwise be due and payable if the applicant didnot qualify under this program.
(4) "Disqualifying Event" for the purpose of this sectionmeans to include any and all of the following:
(i) Sale of the property;
(ii) Transfer of the property to a family member without lifetenancy;
(iii) The point in time when the property ceases to be thetaxpayer's principal residence;
(iv) Written request by the applicant to be removed from theprogram; or
(v) Any property whose square footage living space isincreased since application and acceptance under this ordinance.
(b) Upon proper application, approved by the administrator orhis/her designee, the deferred amount will be deferred, with interest to be setby the Portsmouth town council, until the occurrence of a disqualifying event.
(2) A deferral under this ordinance shall not be disallowedif the owner applicant has only a life estate in the property or if theproperty is in the name of a parent or one or more children or in a trust forthe benefit of the otherwise qualified resident and the owners submit anaffidavit that the qualified resident is the principal owner or presentbeneficiary and title is held in that manner for estate planning purposes only.
(3) A deferral is not allowed for any improvement foroutbuildings such as garages or storage sheds, attached or not, to theprincipal residence once application and acceptance into the tax freeze programoccurs.
(c) Application Process:
(1) The taxpayer shall initially apply for eligibility in thetax stabilization program between the dates of November 1 through December 31,for taxes assessed December 31 of that year. After initial approval, thetaxpayer must sign each year thereafter a statement attesting to the fact thatthe taxpayer and the spouse continue to qualify under the ordinance provisions.
(2) Participation is optional at the taxpayer's option.
(3) Failure to file subsequent statements of eligibility; orthe occurrence of a disqualifying event of a temporary nature; or theelimination of a disqualifying event that no longer applies, shall requirere-entry into the program and full reapplication and recertification, and shallnullify any deferral for the tax year in which the disqualifying eventoccurred, and past deferred amounts shall be due under subsection (e). In suchcase, the tax shall be calculated as of the year of re-entry into the program.
(d) Recording of deferral; Lien:
(1) All properties subject to the deferral program will havethe deferral registered and recorded with the Portsmouth town clerk. Normalrecording fees will apply.
(2) All taxes deferred shall constitute a lien on the realestate for which the deferment was granted until paid in accordance with theprovisions ordinance.
(e) Payment of deferral:
(1) All deferrals must be paid in full within six (6) monthsof a disqualifying event in the case of a death of the legal owner of theproperty, at closing and conveyance in the event of a sale and within three (3)months of any other disqualifying event.
(2) Failure to report the disqualifying event, and/or to paythe deferral tax when due, will carry a maximum penalty of one hundred dollars($100) per month, or portion thereof, and applicable interest on the currentlyassessed tax. Interest will be assessed and due in the same manner as otherpast due tax receivables and will apply to all amounts previously deferred aswell as current amounts due.
(f) Appeal:
Appeals of all decisions as to the application,administration, eligibility or other matter relating to this ordinance shall bemade in writing according to law.
(g) Severability: If any provision of this chapter or theapplication thereof to any person or circumstances is held invalid, suchinvalidity shall not affect other provisions or applications of the chapter,which can be given effect without the invalid provision or application, and tothis end the provisions of this chapter are declared to be severable.
(h) The purpose of this section is to enable the town ofPortsmouth to provide tax stabilization for those residents with a disabilityor those residents over the age of sixty-five (65). The provisions of thissection are in addition to, and not in lieu of the provisions of § 44-3-32.
§ 44-3-16.1 Portsmouth – Tax deferralfor certain persons age sixty-five (65) and for persons with a disability.– The town council of the town of Portsmouth may, by ordinance, provide a taxdeferral program as follows:
(a) Definitions:
(1) "Qualified senior" for the purpose of this section meansany person who shall satisfy the criteria in subsection (i)(A) or (B) or (C);and all of the criteria of subsections (ii) – (x) inclusive:
(i) who is age sixty-five (65) or more if single or widowed;
(B) who, if married, at least one taxpayer who has attainedage sixty-five (65) as long as the taxpayers' spouse is at least fifty (50)years of age;
(C) who, if widowed, over age fifty (50) whose spouse was atleast age sixty-five (65) prior to death and either spouse was a participantunder this ordinance prior to death;
(ii) whose home is a single family home (condominiumownership not eligible);
(iii) whose Portsmouth home is the taxpayer's principalresidence and that of the spouse (if living);
(iv) who is a resident of the State of Rhode Island forincome tax purposes, as is the spouse (if living);
(v) who is not a registered voter of any other city, town orpolitical subdivision of Rhode Island or any other state, nor is the spouse (ifliving);
(vi) who has resided in the principal residence for the pastseven (7) years, as has the spouse (if living);
(vii) whose real estate tax previously billed is notdelinquent by more than four (4) quarters;
(viii) who would otherwise qualify but has been forced torelocate residence through no fault of the taxpayer (e.g., in cases of fire,natural disaster or taking of property by eminent domain by a state or localgovernment);
(ix) whose real estate tax bill is more than ten percent(10%) of the total income of the taxpayer, or, if living, of both spouses."Total income" means the total of adjusted gross income per US individualincome tax return, Form 1040, 1040-A (or the like) plus non taxable income suchas non-taxed social security benefits, welfare benefits, child supportreceipts, municipal bond interest receipts and other non-taxable items ofincome;
(x) who completes the application process and who atteststhat the individual meets, or, if living, both spouses meet all of thequalifications as outlined above.
(2) "Person with a disability" for the purpose of thissection means a person with a disability as defined in Rhode Island GeneralLaws subsection 42-87-1(7)(i) and all of the criteria of subsection (i) –(ix) include:
(i) whose home is a single family home (condominium ownershipnot eligible)
(ii) whose Portsmouth home is the taxpayer's principalresidence and that of the spouse (if living);
(iii) who is a resident of the State of Rhode Island forincome tax purposes, as is the spouse (if living);
(iv) who is not a registered voter of any other city, town orpolitical subdivision of Rhode Island or any other state, nor is the spouse (ifliving);
(v) who has resided in the principal residence for the pastseven (7) years, as has the spouse (if living);
(vi) whose real estate tax previously billed is notdelinquent by more than four (4) quarters;
(vii) who would otherwise qualify by has been forced torelocate residence through no fault of the taxpayer (e.g. in cases of fire,natural disaster or taking of property by eminent domain by a state or localgovernment);
(viii) whose real estate tax bill is more than ten percent(10%) of the total income of the taxpayer, or, if living, of both spouses."Total income" means the total of adjusted gross income per U.S. individualincome tax return, form 1040, 1040-A (or the like) plus non taxable income suchas non-taxed social security benefits, welfare benefits, child supportreceipts, municipal bond interest receipts and other non-taxable items ofincome;
(ix) who completes the application process and who atteststhat the individual meets, or, if living, both spouses meet all of thequalifications as outlined above.
(3) "Deferred Amount" for the purpose of this section meansthe amount of tax that would otherwise be due and payable if the applicant didnot qualify under this program.
(4) "Disqualifying Event" for the purpose of this sectionmeans to include any and all of the following:
(i) Sale of the property;
(ii) Transfer of the property to a family member without lifetenancy;
(iii) The point in time when the property ceases to be thetaxpayer's principal residence;
(iv) Written request by the applicant to be removed from theprogram; or
(v) Any property whose square footage living space isincreased since application and acceptance under this ordinance.
(b) Upon proper application, approved by the administrator orhis/her designee, the deferred amount will be deferred, with interest to be setby the Portsmouth town council, until the occurrence of a disqualifying event.
(2) A deferral under this ordinance shall not be disallowedif the owner applicant has only a life estate in the property or if theproperty is in the name of a parent or one or more children or in a trust forthe benefit of the otherwise qualified resident and the owners submit anaffidavit that the qualified resident is the principal owner or presentbeneficiary and title is held in that manner for estate planning purposes only.
(3) A deferral is not allowed for any improvement foroutbuildings such as garages or storage sheds, attached or not, to theprincipal residence once application and acceptance into the tax freeze programoccurs.
(c) Application Process:
(1) The taxpayer shall initially apply for eligibility in thetax stabilization program between the dates of November 1 through December 31,for taxes assessed December 31 of that year. After initial approval, thetaxpayer must sign each year thereafter a statement attesting to the fact thatthe taxpayer and the spouse continue to qualify under the ordinance provisions.
(2) Participation is optional at the taxpayer's option.
(3) Failure to file subsequent statements of eligibility; orthe occurrence of a disqualifying event of a temporary nature; or theelimination of a disqualifying event that no longer applies, shall requirere-entry into the program and full reapplication and recertification, and shallnullify any deferral for the tax year in which the disqualifying eventoccurred, and past deferred amounts shall be due under subsection (e). In suchcase, the tax shall be calculated as of the year of re-entry into the program.
(d) Recording of deferral; Lien:
(1) All properties subject to the deferral program will havethe deferral registered and recorded with the Portsmouth town clerk. Normalrecording fees will apply.
(2) All taxes deferred shall constitute a lien on the realestate for which the deferment was granted until paid in accordance with theprovisions ordinance.
(e) Payment of deferral:
(1) All deferrals must be paid in full within six (6) monthsof a disqualifying event in the case of a death of the legal owner of theproperty, at closing and conveyance in the event of a sale and within three (3)months of any other disqualifying event.
(2) Failure to report the disqualifying event, and/or to paythe deferral tax when due, will carry a maximum penalty of one hundred dollars($100) per month, or portion thereof, and applicable interest on the currentlyassessed tax. Interest will be assessed and due in the same manner as otherpast due tax receivables and will apply to all amounts previously deferred aswell as current amounts due.
(f) Appeal:
Appeals of all decisions as to the application,administration, eligibility or other matter relating to this ordinance shall bemade in writing according to law.
(g) Severability: If any provision of this chapter or theapplication thereof to any person or circumstances is held invalid, suchinvalidity shall not affect other provisions or applications of the chapter,which can be given effect without the invalid provision or application, and tothis end the provisions of this chapter are declared to be severable.
(h) The purpose of this section is to enable the town ofPortsmouth to provide tax stabilization for those residents with a disabilityor those residents over the age of sixty-five (65). The provisions of thissection are in addition to, and not in lieu of the provisions of § 44-3-32.
