State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-3 > 44-3-58-1SECTION 44-3-58.1
§ 44-3-58.1 Tax deferment of increase inproperty taxes of persons sixty-five (65) years of age or older. – The town council of the town of East Greenwich is authorized to provide, byordinance, that the payment of any increases in property taxes on the primaryresidence owned and occupied by a person or persons who are sixty-five (65)years of age or older, may be deferred, interest free, by the eligible taxpayeruntil such time as the property is disposed of by reason of the death of allowners who are sixty-five (65) years of age or older, or by reason of transferor conveyance, at which time the total deferred taxes will be paid to the town.An eligible taxpayer is defined as an individual who is a resident of the townof East Greenwich for income tax purposes, is sixty-five (65) years of age orolder, and has resided in the primary residence located in the town of EastGreenwich, for which the deferral is claimed, for a minimum of five (5) years.There is no income or means test for eligibility. In the case of a marriedcouple, at least one spouse must be sixty-five (65) years of age or older. Thedeferral is optional, to be made at the request of the eligible taxpayer to thetax assessor. Any taxes so deferred will become a lien on the property. Theeligible taxpayer may remove the lien at any time by paying the total taxesdue, interest free. This deferral is in addition to any and all otherexemptions which the taxpayer may be entitled by law. The town council of thetown of East Greenwich shall establish the requirements and application and/orverification procedures for taxpayers to avail themselves of this deferment.
