[Approved 11-27-1995 by Ch. No. 2400]
[Amended 6-7-2007 by Ch. No. 2847; 9-10-2009 by Ch. No. 2930; 10-25-2012 by Ch. No. 3015; 5-27-2015 by Ch. No. 3070]
The Tax Assessor of the City of Pawtucket is
hereby authorized to grant an exemption from real property taxation
equal to any increase in assessed valuation not exceeding $24,016
cumulatively resulting from alterations and improvements made to existing
dwellings used for residential purposes and shall include mobile and
manufactured homes. For the purpose of this section, "dwelling" shall
have the same meaning as set forth in R.I.G.L. § 45-24.3-5(10).
"Mobile and manufactured home" shall have the same meaning as set
forth in R.I.G.L. § 31-44-1(h). The exemption shall be granted
for three years commencing with the tax roll assessed as of the assessment
date which immediately follows the completion of the alterations and
improvements or which next occurs 18 months after the date of issuance
of the building permit for the alterations and improvements, whichever
first occurs.
A.
In order to be eligible for exemption, the dwelling
must be an existing residential dwelling and be at least five years
of age at the time of issuance of the building permit for the alterations
and improvements, all real estate taxes and other assessments and
fees assessed against such dwelling must be paid up to date and the
dwelling must meet all minimum housing, Building Code and zoning requirements[1] or the alterations and improvements must be such as will
improve the dwelling to meet code requirements. The Tax Assessor shall
require a certificate from the Building Inspector that the dwelling
meets all minimum housing, Building Code and zoning requirements and
regulations, including the number of dwelling units allowed. The certificate
from the Building Inspector shall be provided to the Tax Assessor
at the time that the application for an exemption is filed.
B.
The exemption provided for in this section shall be
allowed only for owner-occupied residential dwellings including up
to five units, including the owner-occupied unit, and shall include
owner-occupied residential condominium units. The exemption shall
not be allowed for any property which is used for professional or
business use or other commercial or income-producing purposes other
than owner-occupied dwellings of five units or less.
Alterations and improvements which qualify for
the exemption provided for in this section shall include the following:
A.
Installations of additional plumbing facilities, electrical
fixtures or rewiring of the electrical system, heating system, hot
water system or the replacement of any of these items.
B.
Inside and outside painting or redecorating.
C.
Repairing, repainting or replacing existing masonry.
D.
Reshingling of or installation of siding on exterior
walls.
E.
Replacing or repairing roofs, gutters or downspouts.
F.
Weather stripping, insulating or replacing of existing
windows and sashes.
G.
Adding a bedroom, bathroom, recreation room, fireplace
or garages.
H.
Converting a basement into an amusement or rumpus
room.
I.
Enclosing open porches or breezeways.
J.
New basement or incinerator.
K.
Adding new fences or stone walls.
L.
Repairing or replacing or adding porches, steps, sidewalks
or driveways.
M.
Adding any built-ins, kitchen cabinets or closets.
N.
Any other improvement, alteration or addition which
the City Council may provide for by ordinance which does not materially
affect the character and use of the property and is of such a nature
that the property will retain its basic structural design and be improved
to a condition comparable to similar structures and housing standards.
The following shall not be deemed to be alterations
and improvements which qualify for exemption hereunder:
A.
Any increase in the number of dwelling units.
B.
The addition of recreational facilities, including
but not limited to a swimming pool and/or pool cabana, a tennis court
or basketball court.
C.
Any change in connection with or enabling the operation
of a business or profession from a residence.
D.
Any alteration or improvement which in the opinion
of the Tax Assessor is of such a nature that the property does not
retain its basic structural design or that the character and use of
the property has changed.
E.
Any alteration or improvement made without a building
permit issued by the Building Inspector. An exemption shall not be
allowed if a building permit and/or zoning approval is granted after
the alteration or improvement is made.
A.
No person shall be entitled to any exemption hereunder
without first filing an application with the Tax Assessor on forms
furnished by the Tax Assessor. The application shall require such
information as to cost, construction, ownership, occupancy, use and
any other information required by the Tax Assessor to determine compliance
with the terms of this section. The Tax Assessor may require the applicant
to provide receipts and other evidence of the cost of the alteration
or improvement.
B.
The City Council of the City of Pawtucket may, by
ordinance, adopt rules and regulations not inconsistent with this
section concerning the exemption provided for hereunder, the manner
and form of application for the exemption, the proof required for
the dwelling to be considered "owner-occupied" and the determination
by the Tax Assessor of the cost, valuations and amount of exemption
allowed for the alterations and improvements.
C.
Applications for exemption must be filed by December
31 of the year in which the alterations and improvements are completed
and may be approved by the Tax Assessor prior to certification of
the subsequent tax roll.
Any exemption hereunder shall terminate upon
the conveyance of the subject property, except for a conveyance or
transfer to a member of the immediate family of the owner without
consideration. For the purpose of this section, "member of the immediate
family of the owner" shall include the owner's spouse, parents, children,
grandchildren and brothers and sisters. Any exemption shall terminate
when this property subject to exemption is no longer owner-occupied
for residential purposes or if the original conditions and qualifications
for the granting of the exemption no longer exist. A person's residence
for the purpose of this section shall be his or her fixed and established
domicile. The Tax Assessor may challenge a person's residency based
upon the criteria set forth in Chapter 17-1 of the Rhode Island General
Laws relating to residency for voting purposes.
Any person aggrieved by a decision of the Tax
Assessor pursuant to this article shall have the right to an appeal
pursuant to the terms of this article to the City of Pawtucket Board
of Tax Review.
Notwithstanding the grant of an exemption under
this section, the property shall still be subject to any general revaluation
on a Citywide basis. An owner of an owner-occupied dwelling shall
be allowed one exemption under this section during each revaluation
period.
