§ 44-5-20.13.1 - Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans – Johnston. - Rhode Island Statutes

SECTION 44-5-20.13.1

   § 44-5-20.13.1  Deferment of payment of taxfor qualified senior citizens, disabled citizens and disabled veterans –Johnston. – (a) The town council for the town of Johnston may by ordinance, provide thatthe payment of property taxes on a single family dwelling owned and occupied bya senior citizen, disabled citizen or disabled veteran be partially deferreduntil the property is disposed by reason of death of all qualified owners, orby reason of transfer or conveyance; provided however, that any taxes sodeferred shall contribute a lien against the real estate.

   (b) For the purposes of this section the followingdefinitions shall apply:

   (1) "Senior citizen" means any Johnston resident who issixty-five (65) years of age or older.

   (2) "Disabled citizen" means a Johnston resident who has beendetermined to be totally disabled by the United States Social SecurityAdministration.

   (3) "Disabled Veteran" means a Johnston resident who is aveteran, and has been determined to be totally disabled by the United StatesVeterans Administrator.

   (c) The town council for the town of Johnston shall byordinance, establish the requirements and application and/or verificationprocedures for taxpayers to avail themselves of the benefit of the defermentprovided for in this section.