§ 44-3-36 - Portsmouth – Real estate tax exemption for persons who are disabled. - Rhode Island Statutes

SECTION 44-3-36

   § 44-3-36  Portsmouth – Real estatetax exemption for persons who are disabled. – (a) The town council of the town of Portsmouth is authorized to provide, byordinance, for an exemption not to exceed five thousand dollars ($5,000) onassessed value from local taxation on real residential property owned by anyperson who meets the following four (4) requirements:

   (1) Head of household;

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

   (3) Has an annual gross income of less than fifteen thousanddollars ($15,000); and

   (4) Occupies the property as the principal domicile of thedisabled person.

   (b) In no case is the real residential property entitled tomore than one five thousand dollar ($5,000) exemption even though occupied anddesignated as a domicile by more than one disabled person.

   (c) Any person who is claiming an exemption under theordinance pursuant to this section shall not be eligible for tax exemptionsunder any other acts or ordinances of the town of Portsmouth.

   (d) 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, evidence that he or she is entitled to the exemption.