[Adopted 10-10-2006 by Ord. No. 2006-10-10]
As used in this article, the following terms shall have the meanings indicated:
DEFERRED AMOUNT
The amount of tax that would otherwise be due and payable if the applicant did not qualify under this program.
DISQUALIFYING EVENT
Includes any and all of the following:
A. 
Sale of the property;
B. 
Transfer of the property to a family member without life tenancy;
C. 
The point in time when the property ceases to be the taxpayer's principal residence;
D. 
Written request by the applicant to be removed from the program;
E. 
Any property whose square footage living space is increased since acceptance under this article.
PERSON WITH A DISABILITY
A person with a disability as defined in R.I.G.L. § 42-87-1(7)(i), and who shall satisfy all of the criteria of Subsections A through I, inclusive:
A. 
Whose home is a single-family home (condominium ownership not eligible);
B. 
Whose Portsmouth home is the taxpayer's principal residence and that of the spouse (if living);
C. 
Who is a resident of the State of Rhode Island for income tax purposes, as is the spouse (if living);
D. 
Who is not a registered voter of any other city, Town or political subdivision of Rhode Island or any other state, nor is the spouse (if living);
E. 
Who has resided in the principal residence for the past seven years, as has the spouse (if living);
F. 
Whose real estate tax previously billed is not delinquent by more than four quarters;
G. 
Who would otherwise qualify but has been forced to relocate through no fault of the taxpayer (e.g., in cases of fire, natural disaster or taking of property by eminent domain by a state or local government);
H. 
Whose real estate tax bill is more than 10% of the total income of the taxpayer or, if living, of both spouses. "Total income" means the total of adjusted gross income per United States individual income tax return, Form 1040, 1040-A (or the like), plus nontaxable income such as nontaxed social security benefits, welfare benefits, child support receipts, municipal bond interest receipts and other nontaxable items of income;
I. 
Who completes the application process and who attests that the individual meets or, if living, both spouses meet all of the qualifications outlined above.
QUALIFIED SENIOR
Any person who shall satisfy the criteria in Subsection A(1) or (2) or (3) and all of the criteria of Subsections B through J, inclusive:
A. 
Criteria:
(1) 
Who is age 65 or more if single or widowed;
(2) 
If married, at least one taxpayer who has attained age 65, as long as the taxpayer's spouse is at least 50 years of age;
(3) 
Who, if widowed, is over age 50, whose spouse was at least age 65 prior to death, and either spouse was a participant under this article prior to death;
B. 
Whose home is a single-family home (condominium ownership not eligible);
C. 
Whose Portsmouth home is the taxpayer's principal residence and that of the spouse (if living);
D. 
Who is a resident of the State of Rhode Island for income tax purposes, as is the spouse (if living);
E. 
Who is not a registered voter of any other city, Town or political subdivision of Rhode Island or any other state, nor is the spouse (if living);
F. 
Who has resided in the principal residence for the past seven years, as has the spouse (if living);
G. 
Whose real estate tax previously billed is not delinquent by more than four quarters;
H. 
Who would otherwise qualify but has been forced to relocate residence through no fault of the taxpayer (e.g., in cases of fire, natural disaster or taking of property by eminent domain by a state or local government);
I. 
Whose real estate tax bill is more than 10% of the total income of the taxpayer or, if living, of both spouses. "Total income" means the total of adjusted gross income per United States individual income tax return, Form 1040, 1040-A (or the like), plus nontaxable income such as nontaxed social security benefits, welfare benefits, child support receipts, municipal bond interest receipts and other nontaxable items of income;
J. 
Who completes the application process and who attests that the individual meets or, if living, both spouses meet all of the qualifications as outlined above.
A. 
Upon proper application, approved by the Administrator or his/her designee, the deferred amount will be deferred, with interest to be set by the Portsmouth Town Council, until the occurrence of a disqualifying event.
B. 
A deferral under this article shall not be disallowed if the owner/applicant has only a life estate in the property or if the property is in the name of a parent or one or more children or in a trust for the benefit of the otherwise qualified resident and the owners submit an affidavit that the qualified resident is the principal owner or present beneficiary and title is held in that manner for estate planning purposes only.
C. 
A deferral is not allowed for any improvement for outbuildings, such as garages or storage sheds, attached or not, to the principal residence once application and acceptance to the tax deferral program occurs.
A. 
The taxpayer shall initially apply for eligibility in the tax deferment program between the dates of November 1 through December 31 for taxes assessed December 31 of that year. After initial approval, the taxpayer must sign each year thereafter a statement attesting to the fact that the taxpayer and spouse continue to qualify under the provisions of this article.
B. 
Participation is optional, at the taxpayer's option.
C. 
Failure to file subsequent statements of eligibility, or the occurrence of a disqualifying event of a temporary nature, or the elimination of a disqualifying event that no longer applies, shall require reentry into the program and full reapplication and recertification and shall nullify any deferral for the tax year in which the disqualifying event occurred, and past deferred amounts shall be due under § 352-45. In such case, the tax shall be calculated as of the year of reentry into the program.
A. 
All properties subject to the deferral program will have a notice of tax deferral registered and recorded with the Portsmouth Town Clerk. Normal recording fees will apply.
B. 
All taxes deferred and interest thereon shall constitute a lien on the real estate for which the deferment was granted until paid in accordance with the provisions of this article.
A. 
All deferrals must be paid in full within six months of a disqualifying event in the case of a death of the legal owner of the property, at the closing and conveyance in the event of a sale and within three months of any other disqualifying event.
B. 
Failure to report the disqualifying event and/or to pay the deferral tax when due will carry a maximum penalty of $100 per month, or portion thereof, and applicable interest on the currently assessed tax. Interest will be assessed and due in the same manner as other past due tax receivables and will apply to all amounts previously deferred, as well as the current amounts due.
Appeals of all decisions as to the application, administration, eligibility or other matter relating to this article shall be made in writing according to law.[1]
[1]
Editor's Note: Original § 3, Sunset provision, which immediately followed this section, was repealed 9-22-2008 by Ord. No. 2008-09-22. This ordinance also provided that this article is extended indefinitely.