[Approved 5-10-1984 by Ch. No. 1883]
[Amended 5-30-2000 by Ch. No. 2562; 4-25-2003 by Ch. No. 2672; 4-6-2006 by Ch. No. 2802; 6-8-2006 by Ch. No. 2808; 9-10-2009 by Ch. No. 2930; 10-25-2012 by Ch. No.
3015; 5-27-2015 by Ch. No. 3070]
A.
For the purpose of taxation, the Tax Assessor is hereby
authorized to grant a reduction of $8,290 on the real property valuation
or a reduction of $2,000 on the motor vehicle valuation to each person
who served in the military or naval service of the United States in
any war or conflict listed in § 44-3-4 or 44-3-4.2 of the
General Laws of Rhode Island (R.I.G.L.) and who was honorably discharged
therefrom, or who was discharged therefrom under conditions other
than dishonorable, or who, if not discharged, served honorably, or
to the unmarried widow or widower of such person, who owns and occupies
residential property located in the City of Pawtucket. Such exemption
shall be granted upon due evidence that he or she is so entitled.
B.
In addition to the previous provided exemption in Subsection A, the Tax Assessor is hereby authorized to grant a reduction of $16,670 on the real property valuation or a reduction of $4,000 on the motor vehicle valuation to each veteran of the military or naval service of the United States who is determined, under applicable federal law by the Veterans' Administration of the United States to be totally disabled through service-connected disability, or to the unmarried widow or widower of such person, who owns and occupies residential property located in the City of Pawtucket. Such exemption shall be granted upon due evidence that he or she is so entitled.
C.
In addition to the previous provided exemptions in Subsections A and B, the Tax Assessor is hereby authorized to grant a reduction of $16,670 on the real property valuation to each veteran and the unmarried widow or widower of a deceased veteran of the military or naval service of the United States who is determined, under applicable federal law by the Veterans' Administration of the United States to be totally disabled through service-connected disability and who, by reason of the disability, has received assistance in acquiring specially adapted housing located in the City of Pawtucket under laws administered by the Veterans' Administration, provided that the real estate is occupied as his or her domicile, and further provided that if the property is designated for occupancy by more than one family, then only the value of so much of the house as is occupied as his or her domicile is exempted. Such exemption shall be granted upon due evidence that he or she is so entitled.
The exemption authorized in § 363-7 hereof shall be in addition to any other exemption provided by law.
[1]
Editor's Note: Former § 363-9, When
effective, was repealed 5-30-2000 by Ch. No. 2562.
