Rhode Island § 44-3-50 - Property Subject to Taxation

§ 44-3-50. Pawtucket — Certain tax exemptions.

(a) Notwithstanding any other provisions of general or special law to the contrary, the city council of the city of Pawtucket is authorized to fix, by ordinance or resolution, the amount of the exemptions with respect to assessed value from local taxation on taxable property to the following persons: for veterans and the unmarried widow or widower of veterans as defined in § 44-3-4 at twelve thousand four hundred dollars ($12,400); for persons who are visually impaired as defined in § 44-3-12 at seventy-four thousand three hundred dollars ($74,300); for veterans or the unmarried widow or widower of veterans who are totally disabled as defined in § 44-3-4 at twenty-four thousand eight hundred dollars ($24,800); for gold star parents as defined in § 44-3-5 at eighteen thousand six hundred dollars ($18,600); for specially adapted housing for veterans with paraplegia as defined in § 44-3-4 at twenty-four thousand eight hundred dollars ($24,800); for any person of age sixty-five (65) years or over at thirty-seven thousand one hundred dollars ($37,100). Beginning in fiscal year 2008, the age exemption shall increase by three thousand dollars ($3,000) per year for three (3) years and then shall remain at forty-six thousand one hundred dollars ($46,100); for any person under the age of sixty-five (65) who is totally disabled and who has been receiving social security disability benefits for a period of at least two (2) years at twenty-four thousand eight hundred dollars ($24,800); for any person who owns real estate which is occupied by at least one owner, or one principal, shareholder or member of the owner, if said owner is a corporation, limited liability company or other legal entity recognized under the laws of the State of Rhode Island, and which is individually listed or a contributing structure in a National Register of Historic Places and is listed on the city of Pawtucket’s local historic district as defined in § 45-24.1-1.1, or is individually listed as a local historic district, but shall not include individual condominium units located within a qualifying structure, at seventy-four thousand three hundred dollars ($74,300).

(b) Notwithstanding the language in § 44-5-13.2.5, all individuals who are receiving the three (3) year exemption for increases in the assessed value of their real property, not exceeding thirty-seven thousand one hundred dollars ($37,100) cumulatively, resulting from alterations and improvements to their real property as provided for under this section shall not have the three (3) year time period reduced by the implementation of revaluation.

(c) Notwithstanding subsection (a) of this section, exemptions on motor vehicles and trailers shall be determined as prescribed in § 44-34.1-1 [repealed] regarding the phasing out of taxes on that property.

(d) The city council of the city of Pawtucket may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.