[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:
APPLICANT
An eligible person who has filed an application for exemption pursuant to § 169-8 hereof.
APPLICATION
An application duly and timely filed pursuant to § 169-8 hereof.
ASSESSOR
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.
BOARD OF ASSESSMENT REVIEW
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.
ELIGIBLE PERSON
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]
ELIGIBLE PROPERTY
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.
GROSS INCOME
As defined in the Internal Revenue Code of 1986, as heretofore amended.
INCOME
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:
A. 
Any interest or dividends not otherwise included in gross income.
B. 
The taxable proceeds of any life insurance.
C. 
Any pension, annuity, disability, or retirement benefits not otherwise included in gross income.
D. 
The untaxed portion of any social security benefits.
RESIDENT
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.
RESIDENTIAL PROPERTY
Any improved real property, a part of which is owned and occupied by an eligible person as such person's principal residence.
TOTALLY DISABLED
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:
(1) 
With respect to proof of age: a birth certificate or copy thereof, a baptismal certificate or certificate of citizenship.
(2) 
With respect to proof of ownership: the records of the Town of Barrington establishing that such applicant is the owner of the property for the requisite period of time.
(3) 
With respect to proof of income: a copy of the applicant's federal income tax return accompanied by a schedule disclosing receipt of items listed in Subsections A through D under the definition of "income" in § 169-7.
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]
C. 
Notwithstanding the foregoing Subsection B, for the fiscal year ending June 30, 2019, applications regarding tax exemption for the elderly for which there is no income limitation shall be filed in the office of the Assessor on or before March 1, 2018.
[Added 1-8-2018 by Ord. No. 2017-21]
[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]
A. 
Upon determination by the Assessor that any real property is eligible property, the Assessor shall exempt that portion of the eligible property which will result in a reduction in taxes of the lesser of:
(1) 
The entire tax; or
(2) 
The applicable credit amount set forth below.
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.
B. 
In the event that any eligible person has attained the age of 65 and is totally disabled pursuant to § 169-7, that person may only file one application for exemption, and 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.