ARTICLE I
In General

§ 17-1. (Reserved)1

§ 17-2. through § 17-15. (Reserved)

ARTICLE II
Exemptions From Taxes

DIVISION 1
GENERALLY

State law reference — Property exempt from properly taxation, G.L. 1956, § 44-3-3; personal and household exemption, G.L. 1956, § 44-3-3(17).

§ 17-16. through § 17-30. (Reserved)

DIVISION 2
ELDERLY AND DISABLED

State law reference — Exemptions for persons over the age of 65 years, G.L. 1956 § 44-3-13, P.L. 1978, ch. 99, P.L. 1978, ch. 171; veterans' exemption, G.L. 1956, § 44-3-4.

§ 17-31. Authority. [Rev. Ords. 1989, § 17-31]

This division is enacted pursuant to the provisions of chapter 31 of the Public Laws of 1981 and the affirmative vote of the town financial meeting on the question of acceptance of such act authorizing the town council to enact an ordinance exempting from taxes the property of certain residents which was approved on May 5, 1981.

1.      Editor's Note: Material regarding Excise tax reduction previously codified in this section was repealed 4-2-2018 by Ord. No. 2018-15

§ 17-32. Tax abatement authorization. [Rev. Ords. 1989, § 17-32]

Chapter 31 of the Public Laws of 1981 authorizes the town council to enact an ordinance to abate a portion of the taxes on certain real property situated in the town owned and occupied by any eligible person or persons age 65 or over and/or disabled as defined in § 4(e) of the act. Such eligibility shall be ascertained by the board of tax assessors in accordance with the provisions set forth in § 17-34 and the amount of the abatement shall be calculated by the board of tax assessors in accordance with the provisions in § 17-36.

§ 17-33. Definition of residential property. [Rev. Ords. 1989, § 17-33]

Residential property will be deemed to be the principal dwelling and the required building lot based on the zoning ordinances for the location at the time of the application, and not any associated property, which will be assessed at the full rate.

§ 17-34. Eligibility and criteria. [Rev. Ords. 1989, § 17-34]

(a)          The persons who meet the following qualifications are eligible for tax abatement:

(1)         The applicant must be 65 years of age or over and/or totally disabled at the time of application or by December 31 of that year.

(2)         The applicant must be the owner/occupant of the real property for which the abatement is applied.

(3)         The applicant must have been a resident and/or owner/occupant of the real property within the town for a period of five years next prior to the filing of an application for tax abatement.

(b)         No income-bearing residential property, business property, or combination of business and residential property, owned and occupied by any person 65 years of age or older, shall be entitled to the abatement herein provided, except that persons who are otherwise eligible may rent rooms in or a portion of the home in which they reside.

(c)          It is the express purpose of this division to confine such abatements to residential property exclusively used as such by the owners thereof or to the residential property used by the owners thereof for themselves and for the rental of rooms in or a portion of the property.

(d)         Professional persons who operate and conduct a respective profession in whole or in part from their residence shall not be entitled to the abatement provided for herein. The practice of the profession from any residence shall be deemed for the purpose of this division to constitute it income-producing property.

(e)          In the event that title is held by two or more persons, the terms "owner/occupant" and "applicant" shall refer to all such persons. Each person must meet the foregoing eligibility requirements, except in the case of properties held jointly by a husband and wife, wherein the property, if otherwise entitled to an abatement, shall not be disallowed upon the ground that one of the spouses is not 65 years of age or older and shall not be disallowed if the owner/occupant has only a life estate and shall not be disallowed if the property is in the name of a parent or parents and one or more of their children and the owners submit an affidavit that title is held in that manner for estate planning purposes only.

§ 17-35. Applications. [Rev. Ords. 1989, § 17-35; Ord. of 2-15-1995]

Applicants for the income-based tax program shall submit the following information:

(1)         Proof of age. Proof of age may be established by birth certificate, baptismal certificate, certificate of citizenship and any other means normally accepted by the Social Security Administration, or, in the event no such proof is available, then by affidavit of the applicant.

(2)         Proof of ownership. Proof of ownership of the property for which the abatement is claimed may be established by confirmation of the board of tax assessors that the property tax has been levied on the applicant continuously for the required period of time.

(3)         Proof of income. Sworn affidavit before a notary public of the owner/occupant of his income and all other income of the household and that no other income is brought into the household except as stated shall be deemed conclusive proof of such facts.

(4)         Proof of residency. Residency for the purpose of this division shall mean one legally domiciled within the town for 10 or more months per each fiscal year. Seasonal or temporary residence shall not be sufficient.

(5)         Proof of total disability. Submission of a social security and social and rehabilitative services affidavit.

§ 17-36. Abatement formula and rules and regulations for filing and approval. [Rev. Ords. 1989, § 17-36; Ord. of 2-15-1995; Ord. of 9-8-2009; Ord. No. 2012-7, November 5,

2012, § 17-36]

(a)          If the applicant's annual gross household income does not exceed $40,000, the tax on the property shall be equal to 60% of the nonabated tax at the regular rate provided that the maximum tax saving to the applicant shall not exceed $600 per year.

(b)         All abatements will be on a fiscal-year basis in accordance with the current financial management procedures of the town.

(c)          All applications will be filed with the board of tax assessors by December 1 of each year for which abatement is claimed and shall be made in the form approved by the town council, the board of tax assessors or any duly authorized committee so designated.

§ 17-37. Termination. [Rev. Ords. 1989, § 17-37]

All abatements shall terminate upon the death of the applicant or upon the sale of the abated property with the tax abatement in the year of death or sale prorated to the date of death or sale.

§ 17-38. Inquiry. [Rev. Ords. 1989, § 17-38]

The board of tax assessors may at any time inquire into the right of a claimant to the continuance of an abatement hereunder. They may require the filing of an application or the submission of such proof as they shall deem necessary to determine the right of the claimant to the continuance of such abatement.

§ 17-39. Appeal. [Rev. Ords. 1989, § 17-39]

Any applicant may appeal any decision by the board of tax assessors within 30 days after notification by that board of ineligibility for any cause. The appeal shall state clearly all aspects to be considered and a new financial statement and application. These appeals shall be reviewed by the town council or any commission or committee duly appointed. Decisions shall be handed down not more than 60 days after the filing of the appeal and shall be final for that fiscal year. A new application may be filed for the next fiscal year following all sections of this division.

§ 17-40. Other exemptions. [Rev. Ords. 1989, § 17-40]

This abatement will not invalidate existing exemptions and will be calculated only after all other exemptions have been credited.

§ 17-41. Penalties. [Rev. Ords. 1989, § 17-41]

The penalty for anyone falsifying the amount of their income or for violating any other part of this division shall be the loss of all such fraudulently obtained benefits. The property will be returned to the nonabated status, and the amount of money obtained in tax saving shall be billed to the applicant retroactive to the date of the false filing along with interest on the amount at the rate of 12% per annum.

§ 17-42. through § 17-55. (Reserved)

DIVISION 3
VETERANS

§ 17-56. Authority. [Ord. of 7-21-2010(2), § 17-56; Ord. No. 2013-06, June 19, 2013, § 17-56]

In accordance with Chapter 84 of the Public Laws of 1983, relating to veteran's exemptions, the Town Council hereby establishes a tax exemption of $170,356, for veterans. The property of any person who is a veteran as defined in the GL 1956, 44-3-4, or who is an unmarried widow of a veteran as defined in GL 1956, 44-3-4, shall be exempt from taxation to the amount of $170,356 which exemptions shall be on a ratable property in the town.

State  law  reference  —  Veterans'  exemption  in  New  Shoreham,  G.L.  1956,  §  44-3-4; adjustment of exemption upon reevaluation of real property, G.L. 1956, § 44-3-24.

§ 17-57. Application. [Ord. of 7-21-2010(2), § 17-57; Ord. No. 2013-06, June 19, 2013, § 17-57]

Any person requesting such an exemption shall file an application with the board of assessors upon such form as the board of tax assessors requires.

§ 17-58. Effective date. [Ord. of 7-21-2010(2), § 17-58; Ord. No. 2013-06, June 19, 2013, § 17-58]

This exemption shall apply to the assessment of property as determined by board of tax assessors on December 31, 2012.

§ 17-59. (Reserved)2

§ 17-60. through § 17-90. (Reserved)

ARTICLE III
Finance (Reserved)

2.      Editor's Note: Material regarding Excise tax reduction previously codified in this section was repealed 4-2-2018 by Ord. No. 2018-16.