State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-3 > 44-3-34SECTION 44-3-34
§ 44-3-34 Central Falls – Homeownerexemption. – (a) The city council of the city of Central Falls, may, by ordinance, providethat the property of each person who is a domiciled resident of the city ofCentral Falls and which property is the principal residence of that person isexempt from taxation as follows: single-family dwellings not to exceed sixtythousand dollars ($60,000) of assessed valuation; two (2) family dwellings notto exceed five thousand dollars ($5,000) of assessed valuation; three (3)through eight (8) family dwellings and commercial units not to exceed threethousand dollars ($3,000) of assessed valuation. The exemption is applied toresidential property and includes property with up to a total of eight (8)residential units and may include one commercial or professional use unit aspart of the total of eight (8) assessed units; provided, that the personentitled to the exemption has presented to the city tax assessors, on or beforethe last day on which sworn statements may be filed with the assessors for theyear for which exemption is claimed. That person is entitled to the exemptionas long as his or her legal residence remains unchanged.
(b) Each person upon application for exemption shall provideby means of a sworn statement to the assessor clear and convincing evidence toestablish his or her legal residence at the property subject to the exemption.
(c) In the event that the property subject to the exemptionshould be sold or otherwise transferred during the year for which the exemptionis claimed to a person who does not qualify for the exemption, the exemption isdeemed void and the seller or transferor is liable to the city forreimbursement of any tax benefit received as a result of the exemption.
(d) The city council of the city of Central Falls shall, byordinance, establish rules and regulations governing the acceptance of evidenceof residence.
