Rhode Island § 44-3-51 - Property Subject to Taxation

§ 44-3-51. North Smithfield — Tax exemptions.

(a) The town council of the town of North Smithfield has the authority to exempt certain property from taxation based on the following: any real property situated in the town and owned and occupied by any person who has resided in the town of North Smithfield for three (3) years, ending with the date of assessment December 31st of the year requesting the exemption. Persons who are at least sixty-five (65) years of age are exempted up to five hundred dollars ($500) from taxation. These exemptions are in addition to any and all other exemptions from taxation to which the person may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay.

(b) The town council of the town of North Smithfield is authorized to provide by ordinance an exemption not to exceed five hundred dollars ($500) from local taxation on residential real property owned by any person who meets the following requirements: head of household; determined by the social security administration to be totally disabled; occupies the property as the principal domicile of the person who is disabled. In no case is the residential real property entitled to more than one five hundred dollar ($500) exemption even though occupied and designated as a domicile by more than one disabled person. Upon attaining the age of sixty-five (65) years the totally disabled person is no longer entitled to the exemption provided in this section. The exemption is not allowed unless the person entitled to it has presented to the assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.