2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-3 - Property Subject to Taxation
§ 44-3-34 - Central Falls – Homeowner exemption.

SECTION 44-3-34

   § 44-3-34  Central Falls – Homeowner exemption. – (a) The city council of the city of Central Falls, may, by ordinance, provide that the property of each person who is a domiciled resident of the city of Central Falls and which property is the principal residence of that person is exempt from taxation as follows: single-family dwellings not to exceed sixty thousand dollars ($60,000) of assessed valuation; two (2) family dwellings not to exceed five thousand dollars ($5,000) of assessed valuation; three (3) through eight (8) family dwellings and commercial units not to exceed three thousand dollars ($3,000) of assessed valuation. The exemption is applied to residential property and includes property with up to a total of eight (8) residential units and may include one commercial or professional use unit as part of the total of eight (8) assessed units; provided, that the person entitled to the exemption has presented to the city tax assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which exemption is claimed. That person is entitled to the exemption as long as his or her legal residence remains unchanged.

   (b) Each person upon application for exemption shall provide by means of a sworn statement to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption.

   (c) In the event that the property subject to the exemption should be sold or otherwise transferred during the year for which the exemption is claimed to a person who does not qualify for the exemption, the exemption is deemed void and the seller or transferor is liable to the city for reimbursement of any tax benefit received as a result of the exemption.

   (d) The city council of the city of Central Falls shall, by ordinance, establish rules and regulations governing the acceptance of evidence of residence.

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