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This page contains the
original ordinance and its amendments
ORDINANCE ADOPTED
Notice is hereby given that on January 10, 2000 the
Town Council of the Town of North Kingstown, State of Rhode Island, adopted the following
entitled ordinance:
ORDINANCE NO. 00-3
AN ORDINANCE IN AMENDMENT OF CHAPTER 19 OF THE CODE
OF ORDINANCES, TOWN OF NORTH KINGSTOWN, ENTITLED, "TAXATION"
The Town Council of the Town of North Kingstown hereby ordains:
SECTION 1. Section 19-26, entitled,
"Persons over sixty-five years of age" is hereby deleted in its entirety and
replaced with the following: SECTION 1. Section 19-26, entitled,
"Persons over sixty-five years of age" is hereby deleted in its entirety and
replaced with the following: SECTION 1. Section 19-26, entitled,
"Persons over sixty-five years of age" is hereby deleted in its entirety and
replaced with the following: SECTION 1. Section 19-26, entitled,
"Persons over sixty-five years of age" is hereby deleted in its entirety and
replaced with the following:
(a) The Tax Assessor is hereby authorized to grant
an exemption of ten thousand dollars ($10,000) of valuation to any person who is a citizen
and resident of the town of the age of sixty-five (65) or more years and who is and has
resided and been domiciled in the town for a period of at least twenty (20) years prior to
the date of assessment for the year for which the exemption is claimed and who for a
period of at least twenty (20) years of said period of domicile and residency has owned
and had title to the real estate where he or she resided. Only one such exemption shall be
allowed to co-tenants, joint tenants, and tenants by the entirety even though all or more
of them meet the qualifications of this Subsection. To obtain this exemption, an annual
application must be made therefor which establishes entitlement and compliance with
non-income based provisions of the town's Rules and Regulations for Exemption from
Property Taxes to Persons 65 or More Years of Age.
(b) In addition, the Tax Assessor is hereby
authorized to grant to every person who is a citizen and resident of the town of the age
of sixty-five (65) or more years and residing in the town in a dwelling house owned by
that person which is a constituent part of his real property, on proper claim being made
therefore, a tax exemption subject to compliance with the town's Rules and Regulations for
Exemption from Property Taxes to Persons 65 or More Years of Age, as amended, and in
accordance with the following schedule:
(1) Taxpayers having an annual income of less than
one hundred eighty (180) percent of the appropriate one (1) or two (2) person poverty
income level determined and published by the United States Department of Commerce, Census
Bureau, Poverty Branch, an exemption of seventy-six thousand eight hundred dollars
($76,800.00) of the assessed valuation.
(2) Taxpayers having an annual income of less than
two hundred (200) percent of the appropriate one (1) or two (2) person poverty income
level determined and published by the United States Department of Commerce, Census Bureau,
Poverty Branch, an exemption of sixty-one thousand five hundred dollars ($61,500.00) of
the assessed valuation.
(3) Taxpayers having an annual income of less than
two hundred twenty (220) percent of the appropriate one (1) or two (2) person poverty
income level determined and published by the United States Department of Commerce, Census
Bureau, Poverty Branch, an exemption of forty-six thousand one hundred dollars
($46,100.00) of the assessed valuation.
(4) The exemptions provided for by this Section
shall be in addition to any other exemption or exemptions to which the persons shall be
entitled. However, except as provided for in Subsection (b)(5) below, in no case shall the
total tax excused (or saved) as a consequence of this article exceed a maximum of two
thousand seven hundred dollars ($2,700.00) for tax year 1994. Beginning in tax year 1995
and in each year thereafter, the maximum tax savings shall be adjusted to reflect changes
in the cost of living. Starting with 1994 Social Security Administration Cost of Living
Allowance (COLA) data, the compound percentage amount of COLA change in the social
security retirement benefit shall be used for calculating these annual adjustments. The
intent of this provision is to stabilize the maximum benefit available under this article
at two thousand seven hundred dollars ($2,700.00) in constant 1994 dollars.
(5) An additional ten (10) percent reduction in the
total tax bill will be given to each qualified taxpayer seventy-five (75) years of age or
older.
(6) As provided for by Chapter 5 of the 1983 Public
Laws of the State of Rhode Island (General Assembly Act 83-H-5216), the provisions of this
article shall not reduce the dollar value of property tax savings, which tax resulted from
claims for tax exempt status of real estate owned and occupied by persons of sixty-five
(65) years of age and over approved by the Tax Assessor for tax year 1983. This shall
expire:
a. If the taxpayer(s) fail to meet the full
requirements set forth in the Rules and Regulations for Exemption from Property Taxes to
Persons 65 or More Years of Age;
b. Upon death of the current eligible taxpayer,
except in the event the spouse of the current taxpayer survives, is not remarried and
meets the income requirements for said exemption;
c. Upon abandonment of domicile;
d. Upon transfer of ownership of the property
through sale or other disposition.
The provisions of this clause shall cease to be
effective for each claimant in the tax year during which the dollar value of the exemption
defined in the Rules and Regulations for Exemptions from Property Taxes to Persons 65 or
More Years of Age, below, equals or exceeds the property tax abatement granted.
(c) The rules and regulations for exemption from
property taxes to persons sixty-five (65) or more years of age are as follows:
(1) Applicants must meet the age qualification
criteria established by the Social Security Administration for full retirement benefit,
but in no case younger than the age of sixty-five (65); except for the surviving spouse
provision in Subsection (c)(11), above, which only applies to the exemption authorized by
Section (b) of this section. If husband and wife are joint tenants, tenants in the
entirety, or tenants in common, either husband or wife (at least one (1)) must be
sixty-five (65) or over.
(2) Applicants must be legally domiciled in North
Kingstown and must have actually resided in this town the year in which the taxes were
assessed and the year in which the exemption is claimed. Mere seasonal or temporary
residence within the town for whatever duration shall not constitute domicile within the
town for the purposes of this Section. Absence from this town for a period of one (1) year
shall constitute prima facie evidence of abandonment of domicile. In those instances where
absence in excess of one (1) year is due solely to hospitalization or other residential
medical treatment (nursing homes and the like), the Tax Assessor is authorized to review
individual cases and waive the absence standard, provided that all other requirements are
satisfied and the facts presented so warrant.
(3) The applicant must own and live in the house to
which the exemption is to be applied and must own the dwelling as of the date of
assessment for which the exemption is claimed.
(4) No income-producing property, residential or
otherwise, owned and occupied by any person sixty-five (65) or more years of age shall be
entitled to an exemption.
(5) Professional persons who operate and conduct
their respective professions from their residences shall not be entitled to an exemption.
(6) Only one (1) exemption will be granted to joint
tenants, tenants by the entirety, or tenants in common, even though all such tenants meet
eligibility requirements and are sixty-five (65) years of age or older and/or all occupy
the property.
(7) Tax Assessor's Application for Exemption Form 10A
(current edition) must be filled out in its entirety and submitted to the Tax
Assessor. The Tax Assessor's Confidential Statement of Income (current edition) must be
completed if the application requests an exemption authorized by Section (b) of this
Section. A completed application must:
a. Be filed annually;
b. Indicate whether or not the claimant is required
under law and regulation to file a Federal Personal Income Tax Return;
c. Waive, by signature of the unmodified waiver
contained in the form, the applicant's Privacy Act rights with respect to Tax Assessor's
confidential confirmation of claimed income;
d. Be subscribed and sworn to by the claimant before
a notary public or any member of the Assessor's staff.
(8) All required forms must be filed with the Tax
Assessor on or before March 15th (or the next normal business day
following) of the year for which application is made. If the applicant was required to
submit a Federal Personal Income Tax Return for the year prior to that for which
application for exemption is made, a copy of that return shall be submitted to the Tax
Assessor by March 15th (or the next normal business day following.). No
exemption shall be approved in the absence of the Federal Personal Income Tax
Return or statement that such return was not required. All statements concerning income,
whether or not taxable, are subject to independent verification by the Tax Assessor. These
forms and the Federal Personal Income Tax Return are required as due evidence that
the applicant is, in all respects, qualified for the relief provided for by this Section.
All statements are subject to verification and the
burden of proof for all requirements shall be with the applicant. The Tax Assessor may
require certified proof of place and date of birth, voter registration, period of abode or
domicile and ownership of property.
(9) "Income" as used in this Section means
all funds received by an individual and his or her spouse and any other individuals
residing in the individual's dwelling for more than fifty (50) percent of the calendar
year from whatever source derived including, but not limited to, realized capital gains,
gifts, and in their entirety, pension, annuity, retirement and Social Security benefits.
Income shall be determined on the basis of the calendar year ending on the date of
assessment of the taxes from which exemption is claimed and each calendar year thereafter.
(10) Exemptions shall terminate upon the death or
removal of the person receiving the exemption (except with respect to the exemption
authorized by Section (b) hereof, in cases where there is a surviving spouse, not
remarried and residing in the exempted domicile) or upon sale or transfer of the exempted
property.
(11) The Tax Assessor may, at any time, inquire into
the right of a claimant to the continuance of an exemption hereunder, and for that purpose
the Tax Assessor may require the filing of a new application or the submission of such
proofs as deemed necessary to determine the right of the claimant to a continuance of such
exemption.
(12) If the Tax Assessor denies a claim for
exemption or terminates a previously approved exemption, the claimant may appeal the Tax
Assessor's decision to the town's Tax Assessment Board of Review.
(13) The Office of the Town Manager shall make a
reasonable effort to contact each elderly taxpayer by mail to ensure maximum dissemination
of information concerning tax exempt status of real estate owned and occupied by persons
of sixty-five (65) years and over; and take the following additional actions:
a. Advertise the potential for tax relief for the
elderly in the newspaper of record at least two (2) times between January 1st and
the closing date for receipt for exemption applications;
b. Mail all necessary application forms to
potentially qualified applicants not later than January 31st of the current tax year. The
term "potentially qualified applicants" includes:
1. Claimants granted exemption for the prior tax
year;
2. Persons requesting applications through the
town’s Senior Center;
3. Those persons who may, from time to time, make
formal or informal inquiries at the Tax Assessor's Office concerning tax relief for the
elderly.
c. Make available to the general population all
necessary application forms at appropriate public places in the town, such as:
1. Banks;
2. Savings and loan associations;
3. Credit unions;
4. The town’s Free Library;
5. The town’s Senior Center;
6. The Tax Assessor's Office.
d. Direct the town's senior representative at the
town’s Senior Center to prepare and present to users of the North Kingstown Senior
Center not later than March 15th annually, one (1) or more briefings on the intent,
provisions and requirements of the town’s tax relief for the elderly program;
e. Provide such assistance to applicants as may be
required to ensure accurate and complete applications.
(14) This subsection shall be reviewed not later
than February 1st, 2005 and every five (5) years thereafter.
SECTION 2. This Ordinance shall take effect upon
passage and all Ordinances or parts of Ordinances inconsistent herewith are hereby
repealed.SECTION 2. This Ordinance shall take effect upon
passage and all Ordinances or parts of Ordinances inconsistent herewith are hereby
repealed.
First Read at the Town Council Meeting of December 13, 1999 and
referred to the Town Council Meeting of January 10, 2000 for second reading and
consideration of adoption.
Amended and adopted at the Town Council Meeting of January 10, 2000.
James D. Marques, CMC
Town Clerk
ORDINANCE ADOPTED
Notice is hereby given that on June
12, 2001 the Town Council of the Town of North Kingstown, State of Rhode Island,
adopted the following entitled ordinance:
ORDINANCE
NO. 01-12
AN ORDINANCE IN AMENDMENT OF
CHAPTER 19 OF THE CODE OF ORDINANCES, TOWN OF NORTH KINGSTOWN, ENTITLED,
"TAXATION"
The Town Council of the Town of
North Kingstown hereby ordains:
SECTION 1. Section 19-26, entitled, “Persons over sixty-five years of age” is hereby
amended as follows:
(a)
The Tax Assessor is hereby authorized to grant an exemption of fifteen thousand
dollars ($15,000.00) of valuation to any person who is a citizen and resident of
the town of the age of sixty-five (65) or more years and who is and has resided
and been domiciled in the town for a period of at least fifteen (15) years prior
to the date of assessment for the year for which the exemption is claimed and
who for a period of at least fifteen (15) years of said period of domicile and
residency has owned and had title to the real estate where he or she resided.
Only one such exemption shall be allowed to co-tenants, joint tenants, and
tenants by the entirety even though all or more of them meet the qualifications
of this Subsection. To obtain this exemption, an annual application must
be made therefor which establishes entitlement and compliance with non-income
based provisions of the Town's Rules and Regulations for Exemption from Property
Taxes to Persons 65 or More Years of Age.
(b)
In addition, the Tax Assessor is hereby authorized to grant to every person who
is a citizen and resident of the town of the age of sixty-five (65) or more
years and residing in the town in a dwelling house owned by that person which is
a constituent part of his real property, on proper claim being made therefor, a
tax exemption subject to compliance with the Town's Rules and Regulations for
Exemption from Property Taxes to Persons 65 or More Years of Age, as amended,
and in accordance with the following schedule:
(1) Taxpayers having an annual income of less than
one hundred eighty (180) percent of the appropriate one (1) or two (2) person
poverty income level determined and published by the United States Department of
Commerce, Census Bureau, Poverty Branch, an exemption of eighty-five thousand
five hundred eight-four dollars ($85,584.00) of the assessed valuation.
(2) Taxpayers having an annual income of less than
two hundred (200) percent of the appropriate one (1) or two (2) person poverty
income level determined and published by the United States Department of
Commerce, Census Bureau, Poverty Branch, an exemption of sixty-eight thousand
five hundred thirty-four dollars ($68,534.00) of the assessed valuation.
(3) Taxpayers having an annual income of less than
two hundred twenty (220) percent of the appropriate one (1) or two (2) person
poverty income level determined and published by the United States Department of
Commerce, Census Bureau, Poverty Branch, an exemption of fifty-one thousand
three hundred seventy-three dollars ($51,373.00) of the assessed valuation.
SECTION
2. This Ordinance shall take
effect upon passage and all Ordinances or parts of Ordinances inconsistent
herewith are hereby repealed.
First
Read at the Town Council Meeting of May 21, 2001 and referred to the Town
Council Meeting of June 11, 2001 for second reading and consideration of
adoption.
Adopted
at the Town Council Meeting of June 12, 2001.
James D. Marques, CMC
Town Clerk
Notice is hereby given that on August 5, 2002
the Town Council of the Town of North Kingstown, State of Rhode Island,
adopted the following entitled ordinance:
ORDINANCE
NO. 02-8
AN ORDINANCE IN AMENDMENT OF CHAPTER 19 OF THE CODE OF
ORDINANCES OF THE TOWN OF NORTH KINGSTOWN, ENTITLED, "TAXATION"
The Town Council of the Town of North Kingstown hereby ordains:
SECTION 1.
Subsections (a) and (c) of Section 19-26, entitled, "Persons over
sixty-five years of age" are hereby amended as follows:
(a)
The tax assessor is hereby
authorized to grant an exemption of fifteen thousand dollars ($15,000) of
valuation to any person of the age of sixty-five (65) or more years who for a
period of at least fifteen (15) years has owned and had title to the real estate
in the town which he or she occupied, at least on a seasonal basis. Only one such exemption shall be allowed to co-tenants, joint
tenants, and tenants by the entirety even though all or more of them meet the
qualifications of this Subsection. To
obtain this exemption, an application must be therefor which establishes
entitlement and compliance with non-income based provisions of the town's rules
and regulations for exemption from property taxes to persons 65 or more years of
age.
(c)
The rules and regulations for exemption from property taxes to persons
sixty-five (65) or more years of age are as follows:
(1) Applicants
must meet the age qualification criteria established by the Social Security
Administration for full retirement benefit, but in no case younger than the age
of sixty-five (65); except for the surviving spouse provision in Subsection
(c)(11), above which only applies to the exemption authorized by Section (b) of
this section. If husband and wife
are joint tenants, tenants in the entirety, or tenants in common, either husband
or wife (at least one (1)) must be sixty-five (65) or over.
(2) Applicants
must be legally domiciled in North Kingstown and must have actually resided in
this town the year in which the taxes were assessed and the year in which the
exemption is claimed.
(3) The applicant must own and
live in the house to which the exemption is to be applied and must own the
dwelling as of the date of assessment for which the exemption is claimed.
(4) No income-producing
property, residential or otherwise, owned and occupied by any
person sixty-five (65) or more years of age shall be entitled to an exemption.
(5) Professional
persons who operate and conduct their respective professions from their
residences shall not be entitled to an exemption.
(6) Only
one (1) exemption will be granted to joint tenants, tenants by the entirety, or
tenants in common, even though all such tenants meet eligibility requirements
and are sixty-five (65) years of age or older and/or all occupy the property.
(7) The tax assessor's
application for exemption form (current edition) must be filled out in its
entirety and submitted to the tax assessor.
The tax assessor's confidential statement of income (current edition)
must be completed if the applicant requests an exemption authorized by Section
(b) of this section.
A completed application must:
a. Be filed annually;
b. Indicate whether or not the
claimant is required under law and regulation to file a state personal income
tax return;
c. Waive, by signature of the
unmodified waiver contained in the form, the applicant's Privacy Act rights with
respect to tax assessor's confidential confirmation of claimed income;
d. Be subscribed and sworn to by the
claimant before a notary public or any member of the tax assessor's staff.
SECTION
2.
This
Ordinance shall take effect upon passage and all Ordinances or parts of
Ordinances inconsistent herewith are hereby repealed.
First
Read at the Town Council Meeting of June 10, 2002 and referred to the Town
Council Meeting of August 5, 2002 for Second Reading and Consideration of
Adoption.
Adopted
at the Town Council Meeting of August 5, 2002.
James
D. Marques, CMC
Town Clerk
ORDINANCE
NO. 03-11
AN ORDINANCE IN
AMENDMENT OF CHAPTER 19, ARTICLE II, OF THE CODE OF ORDINANCES, TOWN OF NORTH
KINGSTOWN, ENTITLED, "TAX EXEMPT STATUS"
The Town Council of the
Town of North Kingstown hereby ordains:
SECTION 1. Subsection
(c)(1) of Section 19-26, entitled, “Persons over 65 years of age” is hereby
amended to read as follows:
(c)(1) Applicants must
be 65 years of age in the calendar in which the taxes were assessed; except for
the surviving spouse provision in Subsection (b)(6)b, above which applies to the
exemptions authorized by Subsections (a) and (b) of this section.
If husband and wife are joint tenants, tenants in the entirety, or
tenants in common, either husband or wife (at least one) must be 65 or over.
SECTION 2.
This Ordinance shall take effect upon passage and all Ordinances or
parts of Ordinances inconsistent herewith are hereby repealed.
First
Read at the Town Council Meeting of August 4, 2003 and referred to the Town
Council Meeting of September 8, 2003 for Second Reading and Consideration of
Adoption.
Adopted at the Town Council Meeting of September 8,
2003.
ORDINANCE
NO. 04-09
AN ORDINANCE IN AMENDMENT OF CHAPTER 19 OF THE CODE
OF ORDINANCES, TOWN OF NORTH KINGSTOWN, ENTITLED, “TAXATION”
The Town Council of the Town of
North Kingstown hereby ordains:
SECTION
1. That subparagraphs (1), (2) and (3) of Subsection 19-26(b) of the
Code of Ordinances, Town of North Kingstown, are hereby amended to read as
follows:
(b) In addition,
the tax assessor is authorized to grant to every person who is a citizen and
resident of the Town of the age of 65 years or more years and residing in the
Town in a dwelling house owned by the person which is a constituent part of his
or her real property, on proper claim being made therefor, a tax exemption
subject to compliance with the Town's rules and regulations for exemption from
property taxes to persons 65 years or more years of age, as amended, and in
accordance with the following schedule:
(1)
Taxpayers having an annual income of less than 180 percent of the
appropriate one-person or two-person poverty income level determined and
published by the United States Department of Commerce, Census Bureau, Poverty
Branch, an exemption of $113,637.00 of the assessed valuation.
(2)
Taxpayers having an annual income of less than 200 percent of the
appropriate one-person or two-person poverty income level determined and
published by the United States Department of Commerce, Census Bureau, Poverty
Branch, an exemption of $90,909.00 of the assessed valuation.
(3)
Taxpayers having an annual income of less than 220 percent of the
appropriate one-person or two-person poverty income level determined and
published by the United States Department of Commerce, Census Bureau, Poverty
Branch, an exemption of $68,182.00 of the assessed valuation.
SECTION
2.
This Ordinance shall take effect upon passage and all Ordinances or
parts of Ordinances inconsistent herewith are hereby repealed.
First
Read at the Town Council Meeting of May 10, 2004 and referred to the Town
Council Meeting of June 7, 2004 for Second Reading and Consideration of
Adoption.
Adopted
at the Town Council Meeting of June 7, 2004.
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