§ 44-3-15.1. Hopkinton — Freezing of tax rates for persons who are totally disabled.
(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Hopkinton may, by ordinance, provide for the freezing of the rate and valuation of taxes on the real and personal property located in the town to any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability. The applicant must be determined by the Social Security Administration or Veterans’ Administration to be totally disabled, and the applicant must be under the age of sixty-five (65) years; and the applicant must meet income guidelines to be established and set forth within the ordinance, and which may be changed from time to time by amendment of the ordinance. The “income” guidelines may pertain to income of every nature and description, and may include the aggregate income of the applicant and all other persons residing with him or her. The freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled thereto shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the foregoing is claimed, due evidence that he or she is so entitled, which evidence must be resubmitted annually for each year during which the applicant desires the “freeze” to continue.
(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the tax freeze provided for in this section. The foregoing shall be in addition to any other exemption provided by law; and provided further, that the real estate shall not be taken from the tax rolls and shall be subject to the bonded indebtedness of the city or town.
History of Section.P.L. 1994, ch. 57, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
Structure Rhode Island General Laws
Chapter 44-3 - Property Subject to Taxation
Section 44-3-1. - Real and personal property subject to taxation.
Section 44-3-2. - “Personal property” defined.
Section 44-3-2.1. - Tax on intangible personal property prohibited.
Section 44-3-2.2. - Tax on certain vehicles and trailers prohibited.
Section 44-3-3. - Property exempt.
Section 44-3-3.1. - Exemption of office equipment used for manufacturing or commercial purposes.
Section 44-3-4. - Veterans’ exemptions.
Section 44-3-4.2. - Conflicts eligible for veterans’ property tax relief.
Section 44-3-5. - Gold star parents’ exemption.
Section 44-3-5.1. - Exemptions in South Kingstown.
Section 44-3-5.2. - Exemptions in Barrington.
Section 44-3-6. - General exemptions inapplicable to property used for manufacturing.
Section 44-3-8. - Exemption of land planted to forestry.
Section 44-3-9.2.1. - North Smithfield — Exemption or partial abatement of taxes for Rankin Estates.
Section 44-3-10. - Idle manufacturing or mill property — Exemption.
Section 44-3-11. - South Kingstown and Narragansett — Exemption of railroad property.
Section 44-3-12. - Visually impaired persons — Exemption.
Section 44-3-13. - Persons over the age of 65 years — Exemption.
Section 44-3-13.1. - West Warwick — Exemption of persons over the age of 65 years.
Section 44-3-13.2. - Cumberland — Exemption of persons over the age of 65 years.
Section 44-3-13.3. - North Kingstown — Exemption of property of totally disabled persons.
Section 44-3-13.4. - Low or moderate income housing — Exemption.
Section 44-3-13.5. - Glocester — Exemption of elderly and disabled persons.
Section 44-3-13.6. - Jamestown — Exemption of persons 65 years and over.
Section 44-3-13.7. - Exeter — Exemption of real property from taxation for totally disabled persons.
Section 44-3-13.8. - Repealed.
Section 44-3-13.9. - North Kingstown — Exemption of elderly persons.
Section 44-3-13.13. - Jamestown — Exemption of property of totally disabled persons.
Section 44-3-13.14. - Foster — Exemption of elderly and disabled persons.
Section 44-3-14. - Notice to tax assessor on conveyance of tax-exempt realty.
Section 44-3-14.1. - Tiverton — Taxation of exempt property upon transfer.
Section 44-3-15. - Persons who are totally disabled.
Section 44-3-15.1. - Hopkinton — Freezing of tax rates for persons who are totally disabled.
Section 44-3-15.2. - Bristol — Persons who are totally disabled.
Section 44-3-15.3. - Smithfield — Tax credit for persons who are totally disabled.
Section 44-3-15.3.1. - Smithfield — Exemption of Special Olympics Rhode Island, Inc.
Section 44-3-15.4. - Lincoln — Tax credit for persons who are totally disabled.
Section 44-3-15.5. - Lincoln — Tax credit for persons over the age of 65 years.
Section 44-3-15.6. - Bristol volunteer firefighters exemption.
Section 44-3-16. - Elderly — Freeze of tax rate and valuation.
Section 44-3-17. - Tax exempt property — Listing and valuation.
Section 44-3-19. - List of tax exemptions — Notification.
Section 44-3-20. - Middletown — Deferment of payment of tax for the elderly.
Section 44-3-20.2. - Bristol — Deferment of partial payment of tax for low-income residents.
Section 44-3-20.4. - Deferment of payment of tax for low income — Warren.
Section 44-3-21. - Renewable energy systems — Exemption.
Section 44-3-22. - Cranston — Real estate and excise tax exemption for persons who are disabled.
Section 44-3-23. - Narragansett — Tax exemptions in the town.
Section 44-3-24. - Reevaluation of real property — Adjustment of exemption upon.
Section 44-3-25. - Cumberland — Maximum exemptions.
Section 44-3-25.1. - Bristol — Maximum exemptions.
Section 44-3-27. - South Kingstown — Certain tax exemptions.
Section 44-3-27.1. - Bristol — Certain tax exemptions.
Section 44-3-28. - North Providence — Exemption for people with paraplegia.
Section 44-3-29. - Exemption and/or valuation freeze of wholesaler’s inventory.
Section 44-3-29.1. - Wholesale and retail inventory tax phase out.
Section 44-3-31. - Providence — Certain tax exemptions.
Section 44-3-31.1. - Providence Freeze of certain tax.
Section 44-3-31.2. - Providence — Special property tax consideration for designated properties.
Section 44-3-32. - Portsmouth — Tax exemption for the elderly.
Section 44-3-32.2. - Cities and towns — Tax exemption for farmland, forestland, or open space land.
Section 44-3-33. - Burrillville — Tax exemption for the Industrial Foundation of Burrillville.
Section 44-3-34. - Central Falls — Homeowner exemption.
Section 44-3-35. - Burrillville — Real estate tax exemption for persons who are disabled.
Section 44-3-36. - Portsmouth — Real estate tax exemption for persons who are disabled.
Section 44-3-37. - Burrillville — Exemption and/or valuation freeze of retailer’s inventory.
Section 44-3-38. - Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.]
Section 44-3-39. - Middletown — Exemption of persons over the age of 65.
Section 44-3-40. - Cities and towns — Authorization to exempt retailer’s inventory.
Section 44-3-41. - Glocester — Historic district exemption.
Section 44-3-42. - Cumberland — Fixed tax assessment for farmland.
Section 44-3-43. - Historic stone wall exemption.
Section 44-3-44. - Qualifying stock options — Exemption.
Section 44-3-45. - “Qualifying taxpayer” defined.
Section 44-3-46. - “Qualifying corporation” and “full-time equivalent active employee” defined.
Section 44-3-47. - Cranston — Economic development tax incentive program Exemptions.
Section 44-3-48. - Burrillville — Certain tax exemptions.
Section 44-3-49. - Burrillville — Fixed tax rate.
Section 44-3-50. - Pawtucket — Certain tax exemptions.
Section 44-3-51. - North Smithfield — Tax exemptions.
Section 44-3-52. - Cumberland — Exemption for persons interned in concentration camps.
Section 44-3-53. - Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption.
Section 44-3-56. - Tax credit in lieu of tax exemption in the town of Burrillville.
Section 44-3-57. - Deferment of payment of tax for the elderly — Bristol.
Section 44-3-58. - Tax deferment of elderly persons in the town of Narragansett.
Section 44-3-59. - Tax exemption in the town of Burrillville — The Columbus Club of Burrillville.
Section 44-3-61. - [Renumbered.]
Section 44-3-62. - Lincoln — Tangible business property tax exemption for new investments.
Section 44-3-63. - Historical cemeteries.
Section 44-3-64. - Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre.
Section 44-3-65. - Narragansett and East Greenwich — Tangible business property tax exemption.
Section 44-3-66. - East Providence — Disabled veterans tax exemption classification.