[Adopted 5-23-1977 by (Ch. II, Sec.
2, of Title Seven of the 1965 Code)]
[Amended 9-10-1979; 3-10-1980; 4-14-1986 by Ord. No. 86-1; 12-13-1993 by Ord. No. 93-49; 12-5-2011 by Ord. No. 2011-13; 3-5-2018 by Ord. No. 2018-2]
In addition to the definitions otherwise herein
set forth, any reference herein contained to the following terms shall
have the meanings indicated:
An eligible person who has filed an application for exemption pursuant to § 169-8 hereof.
An application duly and timely filed pursuant to § 169-8 hereof.
The Tax Assessor of the Town of Barrington from time to time appointed pursuant to Section 13-1-1 of the Charter of the Town of Barrington.
The Board of Assessment Review appointed by the Town Council of the Town of Barrington pursuant to Section 13-2-1 of the Charter of the Town of Barrington.
Any resident who, on or before June 30 of the year during
which that person makes an application, has either attained the age
of 65 or become totally disabled. No person shall be eligible to claim
both an elderly and a totally disabled exemption.
[Amended 2-4-2019 by Ord.
No. 2019-3]
Residential property (or any interest therein other than
an interest for a term of years) owned and occupied by an eligible
person as of December 31 next preceding the date of filing of an application.
As defined in the Internal Revenue Code of 1986, as heretofore
amended.
The gross income of an eligible person for the calendar year
next preceding the year an application is filed, including the gross
income of such person's spouse, if such eligible person and spouse
are married at the time such application is filed, to which sum shall
be added any of the following items received by such eligible person
and such spouse during such calendar year:
An individual who maintains a permanent place of abode in
the Town of Barrington and is present in the Town of Barrington for
an aggregate of more than 183 days in any calendar year.
Any improved real property, a part of which is owned and
occupied by an eligible person as such person's principal residence.
The inability to engage in any substantial gainful activity
by reason of a medically determinable physical or mental impairment
which can be expected to result in death or be of long-continued or
indefinite duration.
A.
The Assessor, with the approval of the Town Solicitor, shall prepare a form of application to be used by any person seeking an exemption pursuant to § 169-9 hereof. Such application shall be made under oath and shall contain such supporting information as the Assessor shall require. Without intending to limit the authority of the Assessor to determine what proof shall be adequate to establish the facts stated in any such application, the Assessor may rely upon the following items:
B.
All income-based applications regarding tax exemption for the elderly
pursuant to this article shall be filed in the office of the Assessor
on or before October 31 for the ensuing year. All applications regarding
tax exemption for the totally disabled pursuant to this article shall
be filed in the office of the Assessor on or before March 31 of any
year. The Assessor may extend the time for filing by any person when
in the reasonable opinion of the Assessor the failure to file by said
date was not the result of any fault of the applicant. The Assessor
shall give each applicant written notice of their decision no later
than April 30 for the ensuing fiscal year.
[Amended 12-13-1993 by Ord. No. 93-49; 9-11-2017 by Ord. No.
2017-14; 1-8-2018 by Ord. No. 2017-21; 4-4-2022 by Ord. No. 2022-4]
[Amended 4-13-1981; 8-10-1982; 4-14-1986 by Ord. No. 86-1; 3-11-1991 by Ord. No. 91-4; 12-13-1993 by Ord. No. 93-49; 5-13-1996 by Ord. No. 96-6; 4-3-2000 by Ord. No. 00-2; 6-2-2003 by Ord. No. 2003-8; 2-2-2004 by Ord. No. 2003-21; 5-1-2006 by Ord. No. 2006-1; 6-2-2008 by Ord. No. 2008-4; 5-6-2013 by Ord. No. 2013-1; 3-5-2018 by Ord. No. 2018-3]
B.
The applicable credit granted to an applicant shall be the credit
corresponding to the percentage of the applicant’s income in
relation to the area median income for a household of two applicable
to the Town of Barrington as published by the United States Department
of Housing and Urban Development in the year of the area median income
(AMI) applicant’s application is due to be filed.
[Amended 2-1-2021 by Ord. No. 2020-25]
|
Percentage of AMI
|
Credit
|
|---|---|
|
0% to 30%
|
$3,724.50
|
|
30% to 35%
|
$3,546.23
|
|
35% to 40%
|
$3,367.96
|
|
40% to 45%
|
$3,189.68
|
|
45% to 50%
|
$3,011.41
|
|
50% to 55%
|
$2,833.14
|
|
55% to 60%
|
$2,654.87
|
|
60% to 65%
|
$2,476.60
|
|
65% to 70%
|
$2,298.32
|
|
70% to 75%
|
$2,120.05
|
|
75% to 80%
|
$1,941.78
|
|
80% to 85%
|
$1,763.51
|
|
85% to 90%
|
$1,585.24
|
|
90% to 95%
|
$1,406.97
|
|
95% to 100%
|
$1,228.70
|
|
100% to 105%
|
$1,050.42
|
|
105% to 110%
|
$872.15
|
|
110% to 115%
|
$693.88
|
|
115% to 120%
|
$515.70
|
|
Over 120% or income not disclosed
|
$229.20
|
[Amended 2-4-2019 by Ord.
No. 2019-3]
A.
In the event that any eligible property shall be owned by two or more eligible persons, only one such person may file an application for exemption pursuant to § 169-8 hereof. The Assessor shall be bound by any agreement amongst the owners as to the person who shall have the right to file; provided, however, that, in the absence of any such agreement, the Assessor shall consider as properly filed that application which, if granted, shall result in the greatest exemption.
[Amended 12-5-2011 by Ord. No. 2011-13]
Any exemption granted pursuant to § 169-9 hereof shall continue for the period from July 1 of the year of such application to June 30 of the following year; provided, however, that such exemption shall be withdrawn whenever such property shall cease to be eligible property, and the real property taxes levied with respect thereto may be recomputed by the Assessor for the period from and after the point in time when such property was no longer eligible property, and the Assessor may issue a recomputed tax bill with respect thereto.
Notwithstanding anything herein to the contrary,
any exemption of eligible property shall not result in such exempted
portion being removed from the tax rolls, and such exempted portion
shall be subject to the bonded indebtedness of the Town of Barrington.
The exemption herein granted shall be in addition
to any other exemption which any eligible person may be entitled to,
pursuant to the Rhode Island General Laws (as amended) or any other
ordinance of the Town of Barrington.
Any person aggrieved by the decision of the Assessor with respect to any application made pursuant to § 169-8 hereof may appeal such decision to the Board of Assessment Review within 30 days after the sending of notice to such person by the Assessor. Such appeal shall state the reason why such person believes that the determination of the Assessor was in error, and the determination of the Board of Assessment Review with respect to such appeal shall be final.
Any person who obtains an exemption pursuant
to this article to which such person is not entitled by the filing
or making of any false statement, proffering of any document or other
writing known by such person to have been altered, forged or to contain
any false or untrue information shall be liable to the Town of Barrington
for an amount equal to double the amount of reduction in taxes resulting
from the grant of such exemption. Upon determination by the Assessor
or the Board of Assessment Review that anyone has violated the provisions
of this article, the Town Solicitor shall be authorized to commence
a civil action to recover any sums due to the Town of Barrington.
