State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-3 > 44-3-22

SECTION 44-3-22

   § 44-3-22  Cranston – Real estate andexcise tax exemption for persons who are disabled. – (a) The city council of the city of Cranston is authorized to provide, byordinance, for an exemption not to exceed three thousand dollars ($3,000) onassessed value used in determining the excise tax for any person who meets thefollowing two (2) requirements:

   (i) Is determined by the Social Security Administration to betotally disabled;

   (ii) Does not own any real property.

   (2) The exemption is not allowed unless the person entitledto it has presented to the assessor on or before the last day on which swornstatements may be filed with the assessor for the last year for which theexemption is claimed, evidence that he or she is entitled.

   (3) Upon attaining the age of sixty-five (65) years, a personwho is totally disabled is no longer entitled to this exemption. Any person whotransfers any personal property specifically for the purpose of qualifying forthis exemption shall be denied the exemption.

   (b) The city council of the city of Cranston is authorized toprovide, by ordinance, for an exemption up to six thousand dollars ($6,000) onassessed value from local taxation on real residential property for any personwho meets the following three (3) requirements:

   (i) Head of household;

   (ii) Is determined by the Social Security Administration tobe totally disabled; and

   (iii) Is occupied as a domicile of the person who is disabled.

   (2) In no case is real residential property entitled to morethan one, six-thousand dollar ($6,000) exemption even though occupied anddesignated as a domicile by more than one person who is disabled.

   (3) The total amount of tax exemption that one can receivefrom any source whatsoever under this subsection shall not exceed six thousanddollars ($6,000).

   (4) The exemption is not allowed unless the person entitledto it has presented to the assessors, on or before the last day on which swornstatements may be filed with the assessors for the year for which the exemptionis claimed, due evidence that he or she is so entitled.

   (5) Upon attaining the age of sixty-five (65) years, a personwho is totally disabled is no longer entitled to this exemption.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-3 > 44-3-22

SECTION 44-3-22

   § 44-3-22  Cranston – Real estate andexcise tax exemption for persons who are disabled. – (a) The city council of the city of Cranston is authorized to provide, byordinance, for an exemption not to exceed three thousand dollars ($3,000) onassessed value used in determining the excise tax for any person who meets thefollowing two (2) requirements:

   (i) Is determined by the Social Security Administration to betotally disabled;

   (ii) Does not own any real property.

   (2) The exemption is not allowed unless the person entitledto it has presented to the assessor on or before the last day on which swornstatements may be filed with the assessor for the last year for which theexemption is claimed, evidence that he or she is entitled.

   (3) Upon attaining the age of sixty-five (65) years, a personwho is totally disabled is no longer entitled to this exemption. Any person whotransfers any personal property specifically for the purpose of qualifying forthis exemption shall be denied the exemption.

   (b) The city council of the city of Cranston is authorized toprovide, by ordinance, for an exemption up to six thousand dollars ($6,000) onassessed value from local taxation on real residential property for any personwho meets the following three (3) requirements:

   (i) Head of household;

   (ii) Is determined by the Social Security Administration tobe totally disabled; and

   (iii) Is occupied as a domicile of the person who is disabled.

   (2) In no case is real residential property entitled to morethan one, six-thousand dollar ($6,000) exemption even though occupied anddesignated as a domicile by more than one person who is disabled.

   (3) The total amount of tax exemption that one can receivefrom any source whatsoever under this subsection shall not exceed six thousanddollars ($6,000).

   (4) The exemption is not allowed unless the person entitledto it has presented to the assessors, on or before the last day on which swornstatements may be filed with the assessors for the year for which the exemptionis claimed, due evidence that he or she is so entitled.

   (5) Upon attaining the age of sixty-five (65) years, a personwho is totally disabled is no longer entitled to this exemption.


State Codes and Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-3 > 44-3-22

SECTION 44-3-22

   § 44-3-22  Cranston – Real estate andexcise tax exemption for persons who are disabled. – (a) The city council of the city of Cranston is authorized to provide, byordinance, for an exemption not to exceed three thousand dollars ($3,000) onassessed value used in determining the excise tax for any person who meets thefollowing two (2) requirements:

   (i) Is determined by the Social Security Administration to betotally disabled;

   (ii) Does not own any real property.

   (2) The exemption is not allowed unless the person entitledto it has presented to the assessor on or before the last day on which swornstatements may be filed with the assessor for the last year for which theexemption is claimed, evidence that he or she is entitled.

   (3) Upon attaining the age of sixty-five (65) years, a personwho is totally disabled is no longer entitled to this exemption. Any person whotransfers any personal property specifically for the purpose of qualifying forthis exemption shall be denied the exemption.

   (b) The city council of the city of Cranston is authorized toprovide, by ordinance, for an exemption up to six thousand dollars ($6,000) onassessed value from local taxation on real residential property for any personwho meets the following three (3) requirements:

   (i) Head of household;

   (ii) Is determined by the Social Security Administration tobe totally disabled; and

   (iii) Is occupied as a domicile of the person who is disabled.

   (2) In no case is real residential property entitled to morethan one, six-thousand dollar ($6,000) exemption even though occupied anddesignated as a domicile by more than one person who is disabled.

   (3) The total amount of tax exemption that one can receivefrom any source whatsoever under this subsection shall not exceed six thousanddollars ($6,000).

   (4) The exemption is not allowed unless the person entitledto it has presented to the assessors, on or before the last day on which swornstatements may be filed with the assessors for the year for which the exemptionis claimed, due evidence that he or she is so entitled.

   (5) Upon attaining the age of sixty-five (65) years, a personwho is totally disabled is no longer entitled to this exemption.