Source: https://www.ecode360.com/9723186?noresponsive=false
Timestamp: 2020-03-30 18:52:02
Document Index: 487738410

Matched Legal Cases: ['§ 307', '§ 307', '§ 307', '§ 307', '§ 307', '§ 307', '§ 44']

Town of Johnston, RI Freeze on Tax Rate and Valuation for the Elderly
Ch 307 Art II Freeze on Tax Rate and Valuation for the Elderly
§ 307-7 Authority to enact tax exemption.
§ 307-8 Eligibility and criteria.
§ 307-9 Applications.
§ 307-10 Termination of tax freeze.
§ 307-11 Effective date of tax freeze.
Article II Freeze on Tax Rate and Valuation for the Elderly
[Adopted 12-10-1979 by Ord. No. 440 as Secs. 8-41 to 8-46 of the 1979 Code]
§ 307-7 Authority to enact tax exemption. [1]
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]
Editor's Note: Original Sec. 8.42, Provisions under section 44-3-16 of the General Laws of Rhode Island, which immediately followed this section, was deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[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:
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.
Such owner's income does not, and will not, exceed $14,000, from any and all sources.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Proof of residency. "Residency" for the purpose of this article shall mean one legally domiciled within the Town of Johnston.
The tax freeze shall terminate upon conveyance of the subject property, death of the person or persons, or the moving of the person or persons from the Town.
The tax freeze shall terminate if the Town has a revaluation, and at that time a new program for the elderly shall be put into effect.
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.