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Town of Portsmouth, RI
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2022-04-11
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Part II: General Legislation
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Chapter 352 Taxation
The Charter
Ch C
Charter
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 10
Boards, Committees and Commissions
Ch 12
Court, Municipal
Ch 15
Emergency Management
Ch 40
Officers and Employees
Ch 45
Personnel
Ch 50
Purchasing
Ch 65
Unrestricted General Fund Balance
Part II: General Legislation
Ch 75
Adult Entertainment
Ch 83
Alarms
Ch 89
Alcoholic Beverages
Ch 95
Amusements
Ch 101
Animals
Ch 118
Buildings, Numbering of
Ch 124
Burning, Outdoor
Ch 148
Design Guidelines
Ch 155
Earth Removal
Ch 170
Fees
Ch 177
Firearms and Hunting
Ch 183
Fire Hydrants
Ch 189
Fire Lanes
Ch 206
Garages and Gasoline Stations
Ch 215
Harbormaster Ordinance
Ch 221
Hazardous Waste Management Facilities
Ch 230
Junk Dealers
Ch 236
Land Development and Subdivision Regulations
Ch 243
Littering
Ch 250
Motor Vehicles and Traffic
Ch 257
Noise
Ch 260
Nuisances
Ch 268
Peace and Good Order
Ch 274
Peddling and Soliciting
Ch 288
Property Maintenance
Ch 299
Residential Growth Management
Ch 314
Short-Term Rental of Residential Dwellings
Ch 320
Soil Erosion and Sediment Control
Ch 326
Solid Waste
Ch 333
Stone Wall Preservation
Ch 336
Stormwater Management
Ch 339
Streets and Sidewalks
Ch 352
Taxation
Ch 352 Art I
Tangible Personal Property
§ 352-1
Exemption granted.
Ch 352 Art II
Veterans Exemption
§ 352-2
Exemption granted.
Ch 352 Art III
Exemption for Widows of Veterans
§ 352-3
Exemption granted.
§ 352-4
When effective; repealer.
Ch 352 Art IV
Prisoner of War Exemption
§ 352-5
Exemption granted.
§ 352-6
When effective.
Ch 352 Art V
Exemption Due to Infirmity or Poverty
§ 352-7
Exemption granted.
§ 352-8
Application for exemption; termination.
§ 352-9
Maximum income limits.
Ch 352 Art VI
Farmland Exemption
§ 352-10
Exemption granted; effective date; annual review.
§ 352-11
Application for exemption.
§ 352-12
Payback provision.
§ 352-13
Assessment of property.
§ 352-14
Change in use; notice of payback tax; failure to pay.
Ch 352 Art VII
Exemption for Totally Disabled Persons
§ 352-15
Exemption granted; eligibility.
§ 352-16
One exemption per property.
§ 352-17
Eligibility for other exemptions.
§ 352-18
Evidence of entitlement to exemption.
Ch 352 Art VIII
Exemption for Wholesalers
§ 352-19
Findings.
§ 352-20
Exemption granted.
§ 352-21
Definitions.
§ 352-22
Apportionment.
§ 352-23
Application procedure.
§ 352-24
Exclusion.
§ 352-25
Effective date; amendments; repealer.
Ch 352 Art IX
Adjustment to Assessments for New Construction
§ 352-26
Determination of increase or decrease in assessment.
§ 352-27
Notification to Assessor by Building Inspector.
§ 352-28
Notification of adjustment.
§ 352-29
Delivery of tax bill; payment.
§ 352-30
Appeals.
Ch 352 Art X
Visiting Nurse Health Service Property Exemption
§ 352-31
Exemption granted.
§ 352-32
Amount of exemption.
§ 352-33
Definitions.
§ 352-34
Termination of exemption.
§ 352-35
When effective.
Ch 352 Art XI
Adjustments of Exemption During Town-Wide Reevaluation Years
§ 352-36
Adjustment of exemptions.
§ 352-37
When effective.
Ch 352 Art XII
Exemption for Vehicles Adapted for Disabled Persons of Limited Income
§ 352-38
Exemption granted.
§ 352-39
Continuation of exemption.
§ 352-40
Definitions.
Ch 352 Art XIII
Tax Deferral Program for Qualified Seniors and Disabled Persons
§ 352-41
Definitions.
§ 352-42
Deferral.
§ 352-43
Application process.
§ 352-44
Recording of deferral; lien.
§ 352-45
Payment of deferral; violations and penalties.
§ 352-46
Appeals.
Ch 352 Art XIV
Senior Citizen Exemption
§ 352-47
Exemption granted.
§ 352-48
Exclusions.
§ 352-49
Filing of application; proof of right to exemption.
§ 352-50
Termination of exemptions.
§ 352-51
When effective.
Ch 358
Tent Licensing
Ch 364
Tobacco Products
Ch 370
Trade Shows
Ch 375
Tree Preservation and Protection
Ch 382
Vehicles, Junked or Abandoned
Ch 392
Wastewater Management District
Ch 397
Yard Sales
Ch 405
Zoning
Appendix
Ch A408
AED Policy
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 352
Taxation
[HISTORY: Adopted by the Town Council of the Town of Portsmouth as indicated in article histories. Amendments noted where applicable.]
Article I
Tangible Personal Property
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§ 352-1
Exemption granted.
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Article II
Veterans Exemption
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§ 352-2
Exemption granted.
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Article III
Exemption for Widows of Veterans
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§ 352-3
Exemption granted.
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§ 352-4
When effective; repealer.
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Article IV
Prisoner of War Exemption
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§ 352-5
Exemption granted.
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§ 352-6
When effective.
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Article V
Exemption Due to Infirmity or Poverty
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§ 352-7
Exemption granted.
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§ 352-8
Application for exemption; termination.
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§ 352-9
Maximum income limits.
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Article VI
Farmland Exemption
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§ 352-10
Exemption granted; effective date; annual review.
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§ 352-11
Application for exemption.
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§ 352-12
Payback provision.
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§ 352-13
Assessment of property.
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§ 352-14
Change in use; notice of payback tax; failure to pay.
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Article VII
Exemption for Totally Disabled Persons
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§ 352-15
Exemption granted; eligibility.
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§ 352-16
One exemption per property.
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§ 352-17
Eligibility for other exemptions.
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§ 352-18
Evidence of entitlement to exemption.
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Article VIII
Exemption for Wholesalers
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§ 352-19
Findings.
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§ 352-20
Exemption granted.
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§ 352-21
Definitions.
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§ 352-22
Apportionment.
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§ 352-23
Application procedure.
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§ 352-24
Exclusion.
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§ 352-25
Effective date; amendments; repealer.
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Article IX
Adjustment to Assessments for New Construction
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§ 352-26
Determination of increase or decrease in assessment.
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§ 352-27
Notification to Assessor by Building Inspector.
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§ 352-28
Notification of adjustment.
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§ 352-29
Delivery of tax bill; payment.
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§ 352-30
Appeals.
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Article X
Visiting Nurse Health Service Property Exemption
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§ 352-31
Exemption granted.
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§ 352-32
Amount of exemption.
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§ 352-33
Definitions.
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§ 352-34
Termination of exemption.
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§ 352-35
When effective.
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Article XI
Adjustments of Exemption During Town-Wide Reevaluation Years
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§ 352-36
Adjustment of exemptions.
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§ 352-37
When effective.
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Article XII
Exemption for Vehicles Adapted for Disabled Persons of Limited Income
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§ 352-38
Exemption granted.
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§ 352-39
Continuation of exemption.
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§ 352-40
Definitions.
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Article XIII
Tax Deferral Program for Qualified Seniors and Disabled Persons
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§ 352-41
Definitions.
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§ 352-42
Deferral.
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§ 352-43
Application process.
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§ 352-44
Recording of deferral; lien.
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§ 352-45
Payment of deferral; violations and penalties.
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§ 352-46
Appeals.
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Article XIV
Senior Citizen Exemption
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§ 352-47
Exemption granted.
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§ 352-48
Exclusions.
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§ 352-49
Filing of application; proof of right to exemption.
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§ 352-50
Termination of exemptions.
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§ 352-51
When effective.
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