2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-3 - Property Subject to Taxation
§ 44-3-15.1 - Hopkinton Freezing of tax rates for persons who are totally disabled.
§ 44-3-15.1 Hopkinton Freezing of tax rates for persons who are totally disabled. (a) Notwithstanding the provisions of section 44-3-15, the town council of the town of Hopkinton may, by ordinance, provide for the freezing of the rate and valuation of taxes on the real and personal property located in the town to any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability. The applicant must be determined by the Social Security Administration or Veterans' Administration to be totally disabled, and the applicant must be under the age of sixty-five (65) years; and the applicant must meet income guidelines to be established and set forth within the ordinance, and which may be changed from time to time by amendment of the ordinance. The "income" guidelines may pertain to income of every nature and description, and may include the aggregate income of the applicant and all other persons residing with him or her. The freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled thereto shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the foregoing is claimed, due evidence that he or she is so entitled, which evidence must be resubmitted annually for each year during which the applicant desires the "freeze" to continue.
(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the tax freeze provided for in this section. The foregoing shall be in addition to any other exemption provided by law; and provided further, that the real estate shall not be taken from the tax rolls and shall be subject to the bonded indebtedness of the city or town.
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