Town of Coventry, RI Article IV Exemption for Veterans

[Adopted 11-12-1991 by Ord. No. 9-91-0181 as Ch. 16, Art. II, Div. 3, of the 1991 Code]

§ 217-12 Exemption granted; eligibility; amount.

A. Authorized; amount. The Tax Assessor of the Town shall exempt from taxation the real property situated in the Town and owned and occupied by any eligible veteran. Such eligibility shall be ascertained by the Tax Assessor in accordance with Subsection B of this section. The exemption shall be in an amount not exceeding $8,000 of valuation.

B. Persons eligible. Veterans, as defined in R.I.G.L. § 44-3-4, are eligible for tax exemption under this section, provided that such veteran is the owner-occupant of the real property for which the exemption is intended.

C. Certification of eligibility. A veteran who has been previously certified as an eligible veteran as defined in R.I.G.L. § 44-3-4 shall be deemed to be automatically certified as eligible for the tax exemption authorized in this section. Subsequent applicants shall be eligible, upon certification of eligibility by the Tax Assessor, as of the date of application. The Tax Assessor shall deem second and subsequent certification as automatic without any further action by the eligible veteran.

D. The Tax Assessor of the Town shall provide a one-thousand-dollar exemption for any person who is a member of the Armed Forces of the United States. (R.I.G.L. § 44-3-4)

[Added 1-13-2014 by Ord. No. 01-14-295]

§ 217-13 Additional exemption for prisoners of war.

In addition to the exemptions otherwise provided in this chapter, the Tax Assessor of the Town shall exempt from taxation the real and personal property situated in the Town and owned by any veteran of the military or naval service of the United States of America who has been classified as or determined to be a prisoner of war by the Veterans' Administration of the United States. The exemption shall be in an amount not exceeding $15,000 of valuation. The provisions of this article, as they apply to prisoners of war, shall be applicable to the exemption authorized by this section.

§ 217-14 Applicability of exemption.

An exemption authorized by this article shall be applied uniformly and without regard to ability to pay; provided, however, that only one such exemption shall be granted to cotenants, joint tenants and tenants by the entirety even though all of the cotenants, joint tenants and tenants by the entirety are veterans as defined by R.I.G.L. § 44-3-4. Exemptions shall apply to a life tenant who has the obligation for the payment of the tax on such real property. Exemptions granted pursuant to this article shall be in addition to any and all other exemptions from taxation to which the eligible veteran may be otherwise entitled.

§ 217-15 Obtaining exemption by fraud; penalty.

In addition to any other action that the Town may deem proper, if any applicant obtains an exemption pursuant to this article to which such person is not entitled, by the filing or making of any false statement or the proffering of any document or other writing known by such person to have been altered or forged or to contain any false or untrue information, he shall be liable to the Town for an amount equal to double the amount of reduction in taxes resulting from such exemption. Such amount shall be recoverable by the Town in a civil action.