[Adopted 1-11-1988 as Ch. 161; amended 5-13-2002 by Ord. No.
242; 1-12-2004 by Ord. No. 253]
The Tax Assessor is hereby authorized to grant
an exemption on real property situated in the Town and owned and occupied
by any one or more persons who have been determined to be 100% disabled
by the Social Security Administration, in accordance with the limitations
and provisions herein. This article shall provide a real property
tax exemption of $575 as a tax dollar credit for persons who are totally
disabled pursuant to G.L. § 44-3-15.
In order to be eligible for the exemption provided
for herein:
A.
The applicant must be certified by the Social Security
Administration as 100% disabled.
B.
The applicant must be at least 18 years old.
C.
The applicant must be the owner/occupant of the property
for which the tax exemption is intended.
D.
The applicant must have been a resident in the Town
for a period of one year next prior to the filing of any application
for tax exemption.
E.
It is the express purpose of this article to confine
the exemption to property solely used as a single-family dwelling.
G.
Prior to December 1st, the Tax Assessor must send to each current
exemption participant a verification document requiring proof of ownership
and residency for only those participants that own property in a Life
Estate or Trust.
[Added 2-11-2019 by Ord.
No. 379; amended 3-11-2024 by Ord. No. 412]
(1)
Recipient must complete and return this Proof of Residence document,
to the Tax Assessor's office prior to March 15th;
(2)
If the Proof of Residence document is not received by March 15th,
the Tax Assessor must remove all corresponding exemptions from the
Recipient's tax account(s);
(3)
Once the tax bills are sent, a potential recipient whose exemptions
have been removed due to not filing the Proof of Residence documents
to the Tax Assessor in the time prescribed, shall have the right to
submit a Tax Exemption Removal Complaint form to the Town Council
through the Tax Assessor's office. This Tax Exemption Removal Complaint
form will be submitted to the Town Council by the Tax Assessor within
thirty (30) days of receipt, along with a request for tax abatement
equal to the value of the exemptions removed.
A.
Application for the exemption provided for herein
shall be made in the form approved by the Town Council.
B.
All applications must be fully completed by the applicants
and submitted to the Tax Assessor in a timely manner on or before
March 1st, this exemption will then continue until the transfer of
property or until the applicant is no longer a resident of Charlestown.
[Amended 5-13-2013 by Ord. No. 355[1]]
[1]
Editor's Note: This ordinance provided a retroactive effective
date of 12-12-2012.
C.
All exemptions will be on a fiscal-year basis in accordance
with the current financial management procedures of the Town.
Applicants for tax exemption shall submit the
following information:
A.
Proof of age, which may be established by birth certificate,
certificate of citizenship or other means normally accepted by the
Social Security Administration.
B.
Proof of ownership of the property for which the exemption
is claimed, which may be established by confirmation of the Tax Assessor.
C.
"Residency," for the purpose of this article, shall
mean one is legally domiciled within the Town for at least 183 days
a year. The Tax Assessor may require documentation, which would become
part of the Assessor's records, that would be utilized for proof of
required residency. Seasonal or temporary residency shall not be sufficient.
D.
A statement from the Social Security Administration
that the applicant is 100% disabled, attached to the initial application.
[1]
Editor's Note: Former § 192-25,
Computation of benefit, was repealed 5-13-2002 by Ord. No. 242.
[1]
Editor's Note: Former § 192-26,
Report to Council; filing of liens, was repealed 1-12-2004 by Ord.
No. 253.
In addition to meeting the various other provisions
of this article, the applicant, using forms approved by the Town Council,
shall provide a sworn affidavit as to his or her social security benefits
and other government assistance.
[1]
Editor's Note: Former § 192-28,
Adjusted tax, was repealed 5-13-2002 by Ord. No. 242.
The penalty for anyone falsifying the amount
of his or her income and for violating any part of this article shall
result in the loss of all benefits, and the applicants' property shall
be returned to the normal tax rate. The amount of tax money the applicant
has saved through these benefits will be billed to the applicant,
in addition to interest, at the rate being used by the Collector of
Taxes on delinquent accounts at the time of discovery of the false
statement or violation.
Nothing contained herein shall abrogate or affect
the authority of the Assessor under the provision of G.L. 1956 § 44-3-3,
Subparagraph 16.
