[Adopted 12-10-1979 by Ord. No. 440 as
Secs. 8-41 to 8-46 of the 1979 Code]
The Town Council has been authorized to enact
an ordinance to freeze the rate and valuation on certain real property
situated in the Town and owned and occupied by any eligible persons
age 65 or older. Such eligibility shall be ascertained by the Tax
Assessor in accordance with the provisions of R.I.G.L. § 44-3-16.[2]
[Amended 6-9-1997 by Ord. No. 1005]
The Tax Assessor of the Town of Johnston henceforth
is authorized to grant a property tax freeze to the owner of any residential
property, structure, or dwelling, provided that:
A.
Such owner has attained the age of 65 years as of
January 1 of the year in which the property tax freeze is being requested
and/or assessed.
B.
Such owner's income does not, and will not, exceed
$14,000, from any and all sources.
C.
Such property tax freeze applies to the particular
resident property which is the applicant/owners residence, and has
been, for a minimum of 10 years before the date of the application
for said tax freeze.
D.
Such applicant/owner is required to file application
for said property tax freeze with the Tax Assessor's office no later
than January 31 of the year in which the credit is desired, so as
to allow ample time for the Tax Assessor's office to research and
justify the application.
E.
Such property tax freeze, or claim thereof, will not
survive the applicant/owner, however, this clause does not deny the
right of the surviving spouse, provided that they assume the ownership
and residence of the property, to file the following year for the
same relief.
F.
Each claim for relief by aforementioned applicant
requires application annually, fully disclosing all financial information,
including, but not limited to, investment dividends, rental fees,
survivor benefits, interest income, IRA's, and any other type of investment
or financial plan.
G.
The right to terminate this property tax freeze at
any time is reserved by the Johnston Town Council, if for any reason
any type of impropriety or misappropriation is found.
H.
There may be only one applicant per house, household,
or home, even in the case of persons cohabiting and not legally bound
by marriage or family.
A.
Proof of age. Proof of age may be established by birth
certificate, baptismal certificate, certificate of citizenship or
any other means normally accepted by the Social Security Administration.
B.
Proof of ownership. Proof of ownership of the property
for which the tax freeze is claimed may be established by confirmation
of the Tax Assessor that the property tax on the property has been
levied on the applicant continuously for the required period of time.
C.
Proof of income. Sworn affidavit before a Notary Public
of the owner-occupant of his or her income, all other income of the
household and that no other income is brought into the household except
as stated shall be deemed conclusive proof of such facts.
D.
Proof of residency. "Residency" for the purpose of
this article shall mean one legally domiciled within the Town of Johnston.
Applications for the tax freeze for the assessment
date of December 31, 1976, shall be filed with the Assessor's office
on or before March 15, 1977, and each succeeding year thereafter a
new application must be filed with the Assessor on or before January
31.
