(a)  The town council for the town of Johnston may by ordinance, provide that the payment of property taxes on a single family dwelling owned and occupied by a senior citizen, disabled citizen or disabled veteran be partially deferred until the property is disposed by reason of death of all qualified owners, or by reason of transfer or conveyance; provided however, that any taxes so deferred shall contribute a lien against the real estate.

Terms Used In Rhode Island General Laws 44-5-20.13.1

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • town council: include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8

(b)  For the purposes of this section the following definitions shall apply:

(1)  “Senior citizen” means any Johnston resident who is sixty-five (65) years of age or older.

(2)  “Disabled citizen” means a Johnston resident who has been determined to be totally disabled by the United States Social Security Administration.

(3)  “Disabled Veteran” means a Johnston resident who is a veteran, and has been determined to be totally disabled by the United States Veterans Administrator.

(c)  The town council for the town of Johnston shall by ordinance, establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.

History of Section.
P.L. 2007, ch. 393, § 1; P.L. 2007, ch. 493, § 1.