Chapter 74 TAXATION
ARTICLE I. IN GENERAL
Sec. 74-1. Licenses and permits of delinquent taxpayers.
Sec. 74-2. Waiver of interest on overdue quarterly taxes.
Secs. 74-3—74-25. Reserved.
ARTICLE II. PROPERTY TAX EXEMPTIONS
DIVISION 1. GENERALLY
Sec. 74-26. Tax assessor; adjustments.
Secs. 74-27—74-45. Reserved.
DIVISION 2. PERSONS OVER 65 YEARS OF AGE
Sec. 74-46. Definitions.
Sec. 74-47. Qualifications to receive.
Sec. 74-48. Amount of exemption based on annual income.
Sec. 74-49. Property not eligible for exemption.
Sec. 74-50. Termination of exemption.
Sec. 74-51. Effect on authority of tax assessor.
Secs. 74-52—74-59. Reserved.
DIVISION 3. VETERANS' EXEMPTIONS
Sec. 74-60. Veterans.
Sec. 74-61. Widow/widower of a veteran.
Sec. 74-62. Disabled veterans.
Sec. 74-63. Specially adopted housing.
Sec. 74-64. Reserved.
Sec. 74-65. Gold star parents.
Sec. 74-66. Prisoners of war.
Secs. 74-67—74-74. Reserved.
DIVISION 4. THE LAND TRUST
Sec. 74-75. Background.
Sec. 74-76. Purpose, process and conditions.
Sec. 74-77. Effective date.
Sec. 74-78. Reserved.
DIVISION 5. RESERVED
Secs. 74-79—74-89. Reserved.
DIVISION 6. VISUALLY IMPAIRED PERSONS
Sec. 74-90. Visually impaired persons.
Sec. 74-91—74-100. Reserved.
ARTICLE III. RESERVED
Sec. 74-1. Licenses and permits of delinquent taxpayers.
(a) Purpose. The purpose of this section is to insure the payment of taxes or arrangement of satisfactory terms for individuals or corporations seeking the rights and privileges associated with licenses and permits granted by the town.
(b) (1) The tax collector or other municipal official responsible for records of all municipal taxes, assessments, betterments and other municipal charges, hereinafter referred to as the tax collector, shall annually furnish to each department, board, commission or division, hereinafter referred to as the licensing authority, that issues licenses or permits including renewals and transfers, a list of any person, corporation or business enterprise, hereinafter referred to as the party, that has neglected or refused to pay any local taxes, fees, assessments, betterments or other municipal charges for not less than a 12-month period, and that such party has not filed in good faith a pending application for an abatement of such tax or a pending petition before the board of assessors or the tax collector's office.
(2) The licensing authority shall deny, revoke or suspend any license or permit, including renewals and transfers of any party whose name appears on said list furnished to the licensing authority from the tax collector or with respect to any activity, event or other matter which is the subject of such license or permit and which activity, event or matter is carried out or exercised or is to be carried out or exercised on or about real estate owned by any party whose name appears on said list furnished to the licensing authority from the tax collector; provided, however, that written notice is given to the party and the tax collector, and the party is given a hearing to be held before the licensing board as soon as possible after the denial of the license or permit. The tax collector shall have the right to intervene in any hearing conducted with respect to such license denial, revocation or suspension. Any findings made by the licensing authority with respect to such license denial, revocation or suspension shall be made only for the purposes of such proceeding and shall not be relevant to or introduced in any other proceeding of law, except for any appeal from such license denial, revocation or suspension. Any license or permit denied, suspended or revoked under this section shall not be reissued or renewed until the license authority receives a certificate issued by the tax collector that the party is in good standing with respect to any and all local taxes, fees, assessments, betterments or other municipal charges, payable to the municipality as of the date of issuance of said certificate.
(3) Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the licensing authority to issue a certificate indicating said limitations to the license or permit and the validity of said license shall be conditioned upon the satisfactory compliance with said agreement. Failure to comply with said agreement shall be grounds for the suspension or revocation of said license or permit; provided, however, that the holder be given notice and a hearing as required by applicable provisions of law.
(4) This section shall not apply to the following licenses or permits: Open burning; dog licenses; hunting, fishing or yard sale licenses.
(Ord. of 9-23-96)
Sec. 74-2. Waiver of interest on overdue quarterly taxes.
(a) Pursuant to G.L. § 44-5-8.1, the tax collector is authorized and directed to waive interest on one quarter's overdue property tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if all of the following conditions are satisfied by the taxpayer:
(1) The property subject to the overdue payment is the residence of the taxpayer and has been for the five years immediately preceding the overdue tax payment.
(2) The request for a waiver of interest is in writing, signed and dated by the taxpayer.
(3) The taxpayer has made timely payments of taxes to the town for the five years immediately preceding the overdue tax payment. The burden of proof of timely payments shall be upon the taxpayer.
(4) The bill for the overdue payment was issued less than two years prior to the date of the request for waiver of interest.
(5) In no event shall the waiver of interest on a tax bill exceed $500.00.
(b) Decisions of the tax collector shall be in writing and contain a notice to the town council. If the tax payer receives an adverse decision from the tax collector, the taxpayer must pay the interest, and may file a claim for reimbursement with the town council within ten days of the decision, only on the grounds that the tax collector has erred in determining if all of the above criteria have been met.
(c) Any request for waiver of taxes which meets the criteria established by this section shall be granted by the town, either by the tax collector or the town council as the case may be.
(Ord. of 8-14-12)
Sec. 74-26. Tax assessor; adjustments.
Per Rhode Island General Law 44-3-24, the town council hereby authorizes and directs the tax assessor to adjust all property tax exemptions so to ensure that all qualified residents entitled to a property tax exemption prior to any town-wide revaluation, receive the same monetary credit as they did prior to the revaluation and the subsequent adjustment to the real estate tax rate. No adjustment shall be made to any personal exemptions currently applied to motor vehicles as that tax rate has been frozen. Further, since the town is required to perform triennial revaluations, the tax assessor shall adjust all exemptions as directed herein in all years immediately following the effective date of a town-wide property revaluation.
(Ord. of 7-10-06)
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Due evidence means no exemption from taxation on the valuation of real property, as provided in this article, shall be allowed except upon written application therefore, which application shall be on a form prescribed by the tax assessor. The assessor may at any time inquire into the right of a claimant to the continuance of an exemption under this article, and for that purpose may require the filing of a new application or the submission of such proof as he shall deem necessary to determine the right of the claimant to continuance of such exemption.
Income means all funds received by an individual and/or his spouse from whatever source derived including, but not limited to, realized capital gains, gifts and, in their entirety, pension, annuity, retirement and social security benefits. Income shall be determined on the basis of the calendar year ending with date of assessment for the year for which exemption is claimed and each calendar year thereafter.
Resident means one legally domiciled within the town on the date of assessment for the year for which the exemption is claimed and thereafter, having established their principal residence within the town. Mere seasonal or temporary residence within the town of whatever duration shall not constitute domicile within the town for the purposes of this article.
(Code 1967, § 24-6; Ord. of 7-25-11, § 13)
Cross reference(s)—Definitions generally, § 1-2.
Sec. 74-47. Qualifications to receive.
The council hereby grants a resident taxpayer of the town aged 65 years or over, who is residing in a dwelling house owned by him which is a constituent part of such taxpayer's real property, a tax exemption as set forth in section 74-48, on proper claim being made therefore.
(Code 1967, § 24-7; Ord. of 7-25-11, § 13)
Sec. 74-48. Amount of exemption based on annual income.
(a) A household with an annual adjusted gross income that is 140 percent or less of the Federal Poverty Level Guidelines shall receive a tax credit of $1,100.00 on such qualified real property.
(b) A household with an annual adjusted gross income that is greater than 140 percent and up to 170 percent of the Federal Poverty Level Guidelines shall receive a tax credit of $770.00 on such qualified real property.
(c) A household with an annual adjusted gross income that is greater than 170 percent and up to 200 percent of the Federal Poverty Level Guidelines shall receive a tax credit of $550.00 on such qualified real property.
(d) The exemptions described in subsections (a)—(c) of this section shall be in addition to any other exemption to which such taxpayer shall be entitled; provided, however, that such exemptions shall not be allowed in favor of any taxpayer unless he shall have presented due evidence that he is entitled to such exemption and the person has resided in the town for a period of three years ending with the date of the assessment for the year for which exemption is claimed.
(e) For purposes of this section, the income of a husband shall be deemed to include the total income of his wife, or the income of a wife shall be deemed to include the total income of her husband, and only one such exemption shall be allowed in favor of a married couple. Only one such exemption shall be granted to cotenants, joint tenants, and tenants by the entirety even though all of such cotenants, joint tenants or tenants by the entirety are 65 years of age or over or all occupy the property subject to exemption. The income of any other occupants related or not shall be included in the total household income.
(f) The tax assessor shall utilize the published Federal Poverty Level Guidelines by Family Size of the current calendar year in which the exemption is claimed.
(Code 1967, § 24-8; Ord. of 6-28-04; Ord. of 2-23-15(1) ; Ord. of 6-12-23(1) )
Sec. 74-49. Property not eligible for exemption.
No income-bearing residential property, business property or combination of business and residential property shall be entitled to the exemption provided in this article. Professional persons who operate and conduct their respective professions from their residences shall not be entitled to the exemption provided for in this article. However, residential property which is occupied by an eligible resident of the town and which is also used as income-bearing residential property shall be entitled to the exemption provided in this article.
(Code 1967, § 24-9)
Sec. 74-50. Termination of exemption.
All exemptions shall terminate upon the conveyance of the subject property, death of the person exempted or the moving of such person from the town; also when the subject property is so altered as to character and use that the same becomes subject to the provisions of section 74-49. In the case of death or removal from the town of one tenant where cotenants, joint tenants or tenants by the entirety share an exemption, the exemption shall terminate, and the remaining tenant must reapply.
(Code 1967, § 24-10)
Sec. 74-51. Effect on authority of tax assessor.
Nothing contained in this article shall abrogate or affect the authority conferred upon the tax assessor by the provisions of G.L. § 44-3-3(16).
(Code 1967, § 24-11)
Each person who qualifies as a veteran as defined under G.L. § 44-3-4 and § 44-3-4.2 shall receive a tax credit of $220.00 on either their real or personal property tax bill.
(Ord. of 12-10-2018; Ord. of 6-12-23(1) )
Sec. 74-61. Widow/widower of a veteran.
A surviving spouse of a qualified veteran as described in section 74-60 of this chapter who has not remarried, shall be entitled to a tax credit of $220.00 on either their real or personal property tax bill.
(Ord. of 12-10-2018; Ord. of 6-12-23(1) )
Sec. 74-62. Disabled veterans.
An honorably discharged veteran who is determined by the Veterans Administration of the United States of America to be totally disabled through service-connected disability and who presents to the assessors a certificate from the Veterans Administration that the person is totally disabled, which certificate remains effectual so long as the total disability continues shall receive a tax credit of $440.00 on either their real or personal property tax bill.
(Ord. of 12-10-2018; Ord. of 6-12-23(1) )
Sec. 74-63. Specially adopted housing.
Any veteran and/or the unmarried widow or widower of a deceased veteran of the military or naval service of the United States who is determined, under applicable federal law by the Veterans Administration of the United States, to be totally disabled through service-connected disability and who, by reason of the disability, has received assistance in acquiring "specially adopted housing" under laws administered by the veterans' administration and satisfactory evidence of receipt of the assistance is furnished to the assessors shall receive a tax credit of $220.00 on their real property tax bill, provided that the real estate is occupied as his or her domicile by the person and provided that, if the property is designed for occupancy by more than one family, then only that value of so much of the house as is occupied by the person as his or her domicile is exempted.
(Ord. of 12-10-2018; Ord. of 6-12-23(1) )
Sec. 74-65. Gold star parents.
Every person whose son or daughter has served with the armed forces of the United States of America and has lost his or her life as a result of his or her service with the armed forces of the United States of America, providing the death was determined to be in the line of duty shall receive a tax credit of $132.00 on either their real property tax bill, provided that there shall be but one credit granted where both parents of the deceased son or daughter are living.
(Ord. of 12-10-2018; Ord. of 6-12-23(1) )
Any veteran of military or naval service of the United States or the unmarried widow or widower of person who has been or shall be classified as, or determined to be, a prisoner of war by the Veterans' Administration of the United States shall receive a tax credit of $1,000.00 on either their real or personal property tax bill.
(Ord. of 12-10-2018; Ord. of 6-12-23(1) )
The town council finds that the Tiverton Land Trust is a Rhode Island nonprofit corporation under Chapter 6, Title 7 of the General Laws of Rhode Island, as amended, for the purpose of conserving "open space" as that term is defined in G.L. § 45-36-1.
(Ord. of 10-13-98)
Sec. 74-76. Purpose, process and conditions.
Pursuant to G.L. § 44-3-3(25), any real and personal property owned by the Tiverton Land Trust is hereby exempt from taxation, except that taxes assessed as of December 31 next preceding the date of acquisition by the Tiverton Land Trust shall be paid through the date of acquisition; provided such property is used exclusively for the Tiverton Land Trust's purposes and provided further that all such real property owned by the Tiverton Land Trust constitutes "open space" as defined in G.L. § 45-36 and provided further that before any such property owned by the trust is sold, conveyed, exchanged, or otherwise disposed of, the transaction shall be submitted to the town council for approval of the terms and conditions of such disposition, including, but not limited to, collection by the town of an amount of money not to exceed the total sum of taxes which would have been assessed but for the exemption hereby granted if the said town council deems it advisable.
(Ord. of 10-13-98)
This division shall take effect on passage.
(Ord. of 10-13-98)
Sec. 74-90. Visually impaired persons.
Each person who is legally blind according to federal standards as certified by a licensed physician or as certified by the Rhode Island services for the blind and visually impaired shall receive a tax credit of $330.00 on either their real or personal property tax bill.
(Ord. of 12-10-18; Ord. of 9-26-23(3) )
[1]Cross reference(s)—Any appropriation ordinance or ordinance levying or imposing taxes saved from repeal, § 1-10(6); any ordinance granting specific tax exemption from repeal, § 1-10(14).
State law reference(s)—Taxation, G.L. 1956, title 44.
[2]State law reference(s)—Property tax exemptions, G.L. 1956, § 44-3-3.
[3]Editor's note(s)—An ordinance of December 10, 2018, in effect repealed the former division 3, § 74-72, and enacted a new division 3 as set out herein. The former division 3 pertained to prisoners of war.
[4]Editor's note(s)—An ordinance adopted Sept. 26, 2023(2), deleted Div. 5, §§ 74-79—74-85 entitled "Economic Development Real Estate Exemptions," which derived from an ordinance of 2016(1).
[5]Editor's note(s)—An ordinance of July 25, 2011, § 13, repealed Art. III, §§ 74-101—74-104, which pertained to stock-in-trade, inventory tax of wholesalers and retailers and derived from an ordinance of June 14, 1999.