(a)  The city council for the city of Newport is authorized to annually fix the amount, if any, of a real estate tax exemption to Newport residents based upon age or disability. Exemption rates may be tiered based upon income level.

Terms Used In Rhode Island General Laws 44-5-78.1

(b)  Any exemption shall only apply to residential property owned and occupied by the applicant.

History of Section.
P.L. 2009, ch. 84, § 1.