The valuations of real property and the rate of taxes on such real property located in the city, owned by any person who is sixty-five (65) years of age or older or disabled and who does not have income from all sources in excess of six thousand dollars ($6,000.00) per year are hereby frozen at the valuations and rate used for the 1972 tax roll for those entitled and who qualified as of December 31, 1972; and for those entitled and qualified after December 31, 1972, at the valuations and rate used for the tax roll for the year an owner becomes sixty-five (65) or disabled and is otherwise entitled and qualified; provided, however, that such freeze of rate and valuation on real property shall apply only to single-family dwellings or two family owner occupied dwelling in which such person resides; and provided further, that such freeze shall not be allowed unless the person claiming entitlement thereto shall have presented to the tax assessor on or before the last day on which sworn statements may be filed with the assessor for the year for which the foregoing is claimed, due evidence that he or she is so entitled. This section shall not have retroactive application.
(Prior code § 2-33.7; Ord. 03-42 § 1)
A person shall not be entitled to the freeze unless he or she owns a one hundred (100) percent interest in fee simple in a single-family dwelling or in the two-family owner occupied dwelling in which he or she resides; provided, however, that co-owners of a single-family dwelling or a two-family owner occupied dwelling who together own a one hundred (100) percent interest may make application for and shall be entitled to the freeze if one of the co-owners who resides in the dwelling is sixty-five (65) years of age or older or permanently and totally disabled and is the "income from all sources" of all residents of the single-family dwelling or the owner occupied unit of the two-family dwelling aggregates thirty thousand three hundred dollars ($30,300.00) for a single person or an aggregate of thirty four thousand six hundred dollars ($34,600.00) or less per year.
(Prior code § 2-33.8; Ord. 03-42 § 2; Ord. 03-43 § 1; Ord. 2010-3, § 1, 3/22/2010; Ord. 2021-36, § 1, 11/22/2021)
Without limiting the generality of the term "income from all sources", such term shall include the "income from all sources" of all residents of the single-family dwelling or the owner-occupied unit of the two family dwelling, whether or not such resident is also a co-owner. The tax assessor shall require upon initial application, and annually thereafter, sworn affidavits as to income, supported by such further evidence and documents as he or she feels is necessary to evidence eligibility or continued eligibility for the freeze.
(Prior code § 2-33.9)
The freeze of valuation and rate provided in this chapter shall not be allowed until proof is given of the age, income and residency of the applicant and the ownership and occupancy of the real property. The proof required shall be given to the tax assessor on an application furnished by the tax assessor. The application shall require such information relative to the age, income and residency of the applicant and the ownership and occupancy of the real property, as is deemed necessary by the tax assessor, including the following:
A. 
Proof of Age. Age may be proven by furnishing to the assessor either a birth certificate, certificate of citizenship, baptismal certificate, affidavit of a third party or by such other means as may be approved by the assessor.
B. 
Proof of Disability. Disability may be proven by furnishing to the assessor a certification from the Department of Social Security Administration documenting the disability of the applicant.
C. 
Ownership. Ownership may be established by furnishing the tax assessor with the date of purchase and land record citation of same by the applicant of the residential property involved or by such other facts as may be required by the tax assessor.
D. 
Occupancy. Occupancy of the residential property may be proven by incorporating such fact in the sworn application for exemption and by such other facts as may be required by the tax assessor.
E. 
Residency. Residency may be established by auto registration, driver's license, voting records or such other facts as may be required by the tax assessor.
F. 
Income. Income may be proved by sworn affidavits, copies of tax returns and by such other documents or facts as may be required by the tax assessor.
Unless the tax assessor is satisfied that all requirements of this chapter for eligibility for the freeze are met, the freeze shall not be allowed by the tax assessor.
(Prior code § 2-33.10; Ord. 03-44 § 1)
No person shall be entitled to the freeze, and such freeze shall be terminated, if real estate has been transferred to such person solely for the purpose of becoming eligible for the freeze.
The freeze shall terminate for any year that the requirements of ownership, residency, income, single-family dwelling or two family owner occupied dwelling or the other requirements of this chapter for eligibility for the freeze are not met. Such additional information as the tax assessor may require shall be furnished annually to the tax assessor for proof of continued eligibility for the freeze.
In addition, the provisions of this article shall not prevent the increase of valuations on account of improvements made to the real property subsequent to December 31, 1971.
(Prior code § 2-33.11)
The provisions for freezing the tax rate and valuations on the property of elderly persons contained in this chapter shall not apply to the portion of the tax, if any, assessed by the city for the purpose of paying the indebtedness of the city and the interest thereon and for appropriation to any sinking fund of the city, which portion of the tax shall be paid in full.
(Prior code § 2-33.13)
For all purposes of this chapter, the requirement of income from all sources is fixed at not less than thirty thousand three hundred dollars ($30,300.00) for a single person or not less than thirty-four thousand six-hundred dollars ($34,600 USD) in aggregate per year. Income limits shall be indexed annually to the U.S. Department of Housing and Urban Development income limits for Providence County.
(Prior code § 2-33.14-1; Ord. 2010-4, § 1, 3/22/2010; Ord. 2021-37, § 1, 11/22/2021)