(a)(1)  The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value used in determining the excise tax for any person who meets the following two (2) requirements:

(i)  Is determined by the Social Security Administration to be totally disabled;

(ii)  Does not own any real property.

(2)  The exemption is not allowed unless the person entitled to it has presented to the assessor on or before the last day on which sworn statements may be filed with the assessor for the last year for which the exemption is claimed, evidence that he or she is entitled.

(3)  Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption. Any person who transfers any personal property specifically for the purpose of qualifying for this exemption shall be denied the exemption.

Terms Used In Rhode Island General Laws 44-3-22

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(b)(1)  The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption up to six thousand dollars ($6,000) on assessed value from local taxation on real residential property for any person who meets the following three (3) requirements:

(i)  Head of household;

(ii)  Is determined by the Social Security Administration to be totally disabled; and

(iii)  Is occupied as a domicile of the person who is disabled.

(2)  In no case is real residential property entitled to more than one, six-thousand dollar ($6,000) exemption even though occupied and designated as a domicile by more than one person who is disabled.

(3)  The total amount of tax exemption that one can receive from any source whatsoever under this subsection shall not exceed six thousand dollars ($6,000).

(4)  The exemption is not allowed unless the person entitled to it has 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 exemption is claimed, due evidence that he or she is so entitled.

(5)  Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption.

History of Section.
P.L. 1982, ch. 4, § 1; P.L. 1984, ch. 110, § 1; P.L. 1995, ch. 282, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.