[Adopted 6-14-1990, as amended 12-18-1997 and 5-16-2002 (Ch. II, § 8, 2-08-04, of the 1991 Code); amended in its entirety 8-17-2017]
As of August 17, 2017, the Town Council hereby adopts an exemption schedule as outlined herein. All taxpayers receiving senior, variable, and/or disability exemptions as of August 17, 2017, will continue to receive their exemption, after required annual qualification, in an amount not to exceed the exemption allowed as of December 31, 2016.
Elderly and disability exemptions. The Town Council does hereby grant an exemption from the tax assessed on the real property situated in said Town which is owned and occupied by owners 65 years of age or over or under 65 years of age who are permanently disabled in an amount as follows:
Qualified owners who are 65 years of age or older, or qualified owners that are permanently disabled: an exemption in the amount of $2,070.
Owners who are 80 years of age or older, and have owner-occupied property for 20 years prior, shall receive an additional exemption of $1,000.
Qualified owner-occupants after August 17, 2017, regardless of exemptions allowed on real estate, shall pay a minimum tax of $600 annually.
Variable income exemption: For qualified owner-occupants receiving the variable income exemption prior to August 18, 2017: The Town Council also exempts from taxation the real property situated in said Town which is owned and occupied by owners with a combined adjusted gross taxable annual household income not to exceed $27,681, exclusive of social security benefits, at the rate applied to the qualified owner-occupant as of December 31, 2016. The variable income exemption does not apply to owner-occupants August 18, 2017, forward.
A schedule specifying said exemptions, as may be approved annually by the Council, shall be maintained by the Tax Assessor. The exemptions provided for herein may be decreased or increased at the discretion of the Town Council.
Said exemptions shall be prorated among the owners of said real property and shall be in addition to any and all other exemptions from taxation to which said owner may be otherwise entitled. Said exemption shall be applied uniformly, and shall be granted upon proof of the following:
Ownership and occupancy: For owner-occupants prior to August 18, 2017, they shall have resided at said property for a period of five continuous years of the prior seven years, next to the filing of an application for the exemption. For owner-occupants, as of August 18, 2018, they shall have resided at said property for a period of 10 continuous years, of the prior 12, next to the filing of an application for the exemption.
Legal domicile in said Town.
Disability, which shall mean a permanent physical or mental illness rendering the person afflicted incapable of gainful employment and so certified by a licensed physician.
Annual validation of the household income eligibility level for owners receiving an exemption prior to August 18, 2017, with such proof thereof as is required by the Tax Assessor to be submitted by March 15.
The taxable annual income eligibility level, for owners receiving an exemption prior to August 18, 2017, shall be adjusted annually, beginning with taxes assessed as of December 31, 2016, in accordance with the average percentage change calculated during the 12 months next preceding December in the US Bureau of Labor Statistics Northeast Consumer Price Index for all Urban Consumers (CPI-UC).
No person shall be entitled to any exemption herein authorized in any year without first filing an application with the Tax Assessor on forms furnished by the Assessor. Each application shall be sworn to by the applicant or applicants under penalty of perjury. Proof of age, ownership, occupancy, legal domicile, or disability shall be furnished in the following manner:
Proof of age: Age may be proved by furnishing to the Assessor either a birth certificate, certificate of citizenship, baptismal certificate, sworn affidavit of a third party or by such other means as may be approved by the Assessor.
Ownership: Ownership may be established by furnishing the Tax Assessor with the date of purchase and land record citation of same by the applicant of the residential property involved.
Occupancy: Occupancy of the residential property may be proven by incorporating such fact in the sworn application for exemption.
Legal domicile: Legal domicile may be established by the production of voter's registration certificate, or by the production of a license to operate a motor vehicle, or a registration certificate or by such other means as the Assessor may reasonably require.
Disability: Disability may be established by providing the Tax Assessor with a signed and notarized statement by a licensed physician declaring the applicant disabled as defined herein.
Other forms of proof: An applicant may provide proof of right of exemption if the above specified methods are not available to him or her by furnishing military records, passports, certificates of citizenship, or by such other evidence of proof as may be required by the Assessor.
Proof of income eligibility, for owners receiving an exemption prior to August 18, 2017, shall include federal and state income tax returns and/or such other documentation as may be required by the Assessor.
Household income, for owners receiving an exemption prior to August 18, 2017, shall include the annual gross taxable income of any person who occupies and maintains said residence as his/her legal domicile.
In the event that the applicants for exemption are co-tenants, joint tenants or tenants by the entirety, the proof enumerated above by any one of the applicants shall be sufficient to be entitled to the exemption.
All exemptions shall terminate upon the conveyance of the subject property, death of the person or persons exempted or the moving of such person or persons from the Town of Glocester, or in the case of a disability exemption when the physical or mental illness is terminated, or when said exempted person(s) otherwise fail to qualify. However, notwithstanding any other provision contained herein to the contrary, any owner of real property who at one time was a resident of the Town but has since transferred ownership of said property shall, after reacquiring ownership of real property, be granted a tax exemption upon proof, in addition to that required as set forth above, of the following: for owner-occupants prior to August 18, 2017, ownership and occupancy of said residential property, following nonownership for a period not to exceed two years, provided said nonownership period followed five years of continuous ownership and occupancy in order to qualify for the tax exemption. For owner-occupants who purchase their property as of August 18, 2017, proof of ownership and occupancy of said residential property, following nonownership for a period not to exceed two years, provided said nonownership period followed 10 years of continuous ownership and occupancy in order to qualify for said tax exemptions. (If the nonownership period exceeds two years, the exemption will terminate.) No exceptions shall be made regarding the time frame set forth above.