[Adopted 4-5-2007 by Ord. No. 07-03]
A.
Notwithstanding the provisions of R.I.G.L. § 44-3-15,
the Town Council of the Town of Lincoln may, by ordinance, provide
for a tax credit in the amount of $600 on the real property located
in the Town to any person who is one-hundred-percent disabled and
unable to work as of the date of the tax assessment. Said credit shall
be in addition to any exemption(s) provided for by law to which said
person may otherwise be entitled; provided that the applicant shall
be determined by the Social Security Administration to be totally
disabled; also provided that upon reaching the age of 65 the disability
exemption will transfer to the senior exemption.
B.
In order to qualify for this credit, the applicant
shall be a Town resident who shall own and reside on the real estate
where to which the credit is to be applied as of the time of the application
for the credit and also for a period of not less than five years immediately
preceding the application. Only one tax credit may be given per household
on a parcel of real estate in any given year.
C.
Persons eligible for this credit shall file an application
with the Town Tax Assessor on or before midnight of the 30th day of
April 2007 on forms provided for by the Tax Assessor. It shall be
the obligation of the applicant to establish eligibility for the credit
to the Tax Assessor. Any person receiving the tax credit provided
for in this section, shall be required to annually submit the certified
proof of his or her disability on or before April 15 in each year
subsequent to the year 2007 that the person continues to claim eligibility
for the credit.
