[Approved 5-10-1984 by Ch. No. 1884]
[Amended 5-30-2000 by Ch. No. 2562; 8-21-2002 by Ch. No. 2654; 4-25-2003 by Ch. No. 2672; 6-8-2006 by Ch. No. 2808; 6-7-2007 by Ch. No. 2847; 9-10-2009 by Ch. No. 2930; 10-25-2012 by Ch. No. 3015; 5-27-2015 by Ch. No. 3070]
For the purpose of taxation, the Tax Assessor is hereby authorized to grant a reduction of $30,885 on the real property valuation to any person of 65 years of age or over who owns and occupies residential property located in the City of Pawtucket; provided, however, that only one such exemption shall be granted co-tenants, joint tenants and tenants by the entirety even though all of said co-tenants, joint tenants or tenants by the entirety are 65 years of age or over. Such exemption shall be granted upon proof of age, ownership of residential property, occupancy of the same and that said taxpayer is legally domiciled in the City of Pawtucket. Such proof shall conform to the provisions of this chapter. Nothing contained herein shall abrogate or affect the authority conferred upon the Assessor by the provisions of R.I.G.L. § 44-3-3, Subparagraph 16. Such exemption shall be granted upon due evidence that he or she is so entitled.
No income-bearing residential property, business property or combination of business and residential property owned and occupied by any person or persons over the age of 65 years shall be entitled to the exemption provided for in this article. It is the purpose of this article to confine said exemption to residential property exclusively used as such by the owners thereof.
Professional persons who by law are permitted to operate and conduct their respective professions from their residences shall not be entitled to the exemption provided for herein. The practice of said profession from any residence shall be deemed, for the purpose of this article, to be income-bearing property.
No person owning and residing in a multiple dwelling, apartment house, motel or hotel of over three units shall be eligible to receive the exemption provided for in this article, as the same is hereby deemed to be income-bearing property.
[Amended 5-30-2000 by Ch. No. 2562]
The exemption authorized in § 363-10 hereof shall be in addition to any other exemption provided by law, except for the handicapped persons exemption in Article V of this chapter.