[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]
[1]
Editor's Note: Former § 363-15,
Termination of exemption, was repealed 5-30-2000 by Ch. No. 2562.
[1]
Editor's Note: Former § 363-16,
Deadline for acceptance of applications, was repealed 5-30-2000 by
Ch. No. 2562.
[1]
Editor's Note: Former § 363-17,
When effective, was repealed 5-30-2000 by Ch. No. 2562.
