EXEMPTION FROM PROPERTY TAX

Sec. 74-31. Exemption for persons age 65 and older-Authorized.

The city assessor is hereby authorized to grant an exemption from taxation of property located with the city, which exemption shall be in an amount not exceeding $6,000.00 of valuation of the real property owned and occupied or of the personal property owned by taxpayers who are domiciliaries of the city 65 years of age or older in accordance with the provisions of this article. The criteria of domiciliary, in addition to normal criteria, shall be evidence of voter registration, the address listed on tax returns, a driver’s license and such other matters as the finance director may determine. Any person or persons who are recipients of this exemption in any other town, city, parish or state shall not be entitled to exemption in the city.

Sec. 74-32. Same-Application to real and personal property; limit on exemptions granted to multiple owners.

An exemption, when granted pursuant to section 74-31, may be applied to either the real property or the personal property owned by the taxpayer but may not be apportioned between real and personal property; provided , further, that only one such exemption may be granted to real property owned by joint tenants, tenants by the entireties, or tenants in common or personal property owned by joint tenants in common.

Sec.74-33. Income-producing and business property ineligible for exemption.

No income-producing residential property, business property or combination of residential and business property and no personal property used by the taxpayer in the conduct of business shall be entitled to the exemption provided in this article. It is the purpose of this article to limit said exemption to non-income producing residential real property and non-business use personal property.

Sec. 74-34. Professional offices in homes and personal property used in business ineligible for exemption.

Professional persons and business people who by law are permitted to operate and conduct their respective professions or businesses from their residences shall not be entitled to the exemption provided for by this article, nor shall such persons be entitled to such exemption on their personal property used in the conduct of their respective professions or businesses. The residences of such persons shall be determined, for the purpose of this article, to be income producing property.

Sec. 74-35. Real property containing not more than two residences deemed non-income producing property.

Real property containing not more than two residential units shall be determined, for the purpose of this article, to be non-income producing real property.

Sec. 74-39. Exemptions to continue until terminated.

Exemptions, once granted, shall continue in effect, without further application, until terminated as provided in this article.

Sec. 74-40 Date of termination

1. Effective with taxes assessed as of December 31, 1985, all exemptions under this article shall terminate on December 31 of the year of the death of the exempt person.

RULES AND REGULATIONS FOR CIRCUIT BREAKER CREDIT FOR PERSONS 65 OR MORE YEARS OF AGE, OR 100% DISABLED

In order to qualify for circuit breaker credit on real property under public Laws of 1977, Chapter 28, as amended, the following rules and regulations must be strictly adhered to:

Income Range Tax Credit

$ 0 - $11925 $800

$11926 - $13415 $700

$13416 - $14907 $600

$14908 - $16398$500

$16399 - $17888 $400




1. Only one credit will be granted to co-tenants or joint tenants even though all co-tenants or joint tenants are 65 years of age or over or 100% disabled or all occupy said property.
   
   

2. City Assessor’s Application for Circuit Breaker Credit form 10A or 10AD must be filled out in its entirety and sworn to before a person legally qualified to administer oaths.
   
   

3. City Assessor’s Confidential Statement of Annual Income form 10B must be filled out in it’s entirely and sworn to before a person legally qualified to administer oaths.
   
   

4. These forms must be filed with the City Assessor on or before March 15 of the year for which such credit is claimed; and, further the Confidential Statement of Annual Income form 10B must filed on or before March 15 of the year thereafter as due evidence that he or she is so entitled to such credit. The burden of proof of all requirements shall be with the applicant, and the City Assessor may require the submission of certified proof of place and date of birth, disability, voter registration, period of abode or domicile, ownership of property and any other information necessary to determine qualification of the applicant. 100% disability shall be established by furnishing a certificate of such disability issued in accordance with the provisions of Title II and Title XVI of the Social Security Act, as amended. Proof of such disability must accompany the application for circuit breaker, and additional proof of such disability may be required at any time.
   
   

5. Income: In the event of business, farm, rental or capital gains income, net return shall be determined on the basis of Internal Revenue regulations.
   
   

6. For the purposes of this credit, residence shall mean the actual place of abode, the physical fact of actual habitation.
   
   

7. All credits shall terminate upon the conveyance of property, death of the person receiving the credit or the moving of person from the City of Warwick; also when the dwelling is so altered as to become an income producing property.

DEFINITIONS:

1. “Income” in section 1 of said Public Laws of 1977, Chapter 28 means all funds received by an individual and/or his or her spouse and other tenants of the homestead as set forth in said Section 1 from whatever source derived including, but not limited to, realized capital gains, gifts, and, in their entirely, pension, annuity, retirement, welfare and social security benefits. Income shall determined on the basis of the calendar year ending with date of assessment for the year for which credit is claimed and each calendar year thereafter.

2. “Resident” means one legally domiciled within the City of Warwick for period of five years ending with the date of Assessment for the year for which the credit is claimed. Mere seasonal or temporary residence within the city of whatever duration shall not constitute domicile within the city for the purposes of this program. Absence from the city for a period of twelve months shall be prima-facie evidence of abandonment of domicile in this city. The burden of establishing legal domicile within the city shall be upon the applicant.

3. “Due evidence” in Section 1 of said Public Laws: No credit shall be allowed except upon written application therefore, which application shall be on a form prescribed by the City Assessor. The City Assessor may at any time inquire into the right of a claimant to the continuance of a credit, and for that purpose he may require the filing of a new application or the submission of such proof as he shall deem necessary to determine the right of the claimant to continuance of such credit.

4. ”One hundred percent (100%) disabled” means that an applicant has a physical or mental impairment which prevents him or her from doing any substantial work and which is expected to last or has lasted for at least twelve (12) months or result in death, and which qualifies the applicant for total disability benefits in accordance with the provision of the Social Security Act, as amended.

Sec. 74-42. Veterans exemptions.

1. The property of each person who serves in the military or naval services, as defined in G.L. 1956, 44-3-4, or the unmarried widow or widower of such person, is hereby granted an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $2,000.00 of assessed valuation of the real property owned and occupied in accordance with the provisions of this article. Said exemption shall be in addition to any and all other exemptions from taxation to which such person may be entitled by any other provisions of law.

2. In addition to the exemption provided in subsection (a) of this section and in addition to any and all other exemptions from taxation to which such person may be entitled by any other provision of law, any veteran who is determined to be totally disabled, as defined in G.L. 1956, 44-3-4, is hereby granted an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $10,000.00 of assessed valuation of the real property owned and occupied in accordance with the provisions of this article.

3. In addition to the exemption provided in subsection (a) of this section, and in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provision of law, any veteran and the unmarried widow or widower of a decreased veteran of the military or naval service, who shall be determined under applicable law by Veterans’ Administration to be totally disabled through service-connected disability and who by reason of such disability has received assistance in acquiring specially adapted housing under laws provided by the Veterans’ Administration, is hereby granted an exemption from taxation of property located within the city, which exemption shall be $20,000.00 of the assessed valuation of the real property owned and occupied in accordance with the provisions of this article and subject to the restrictions of G.L. 1956, 44-3-4.

4. In addition to the exemptions provided heretofore, and in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provisions of the law, there is hereby granted an exemption from taxation of property located within the city, which exemption shall be $15,000.00 of the assessed valuation of the real property owned and occupied by any veteran of the military or naval service of the United States of America or of the unmarried widow or widower of such veteran of military or naval service of the United States of America, who has been or shall be classified as such, or determined to be, a prisoner of war by the Veterans’ Administration of the United States.

Sec. 74- 43. Gold Star exemption.

The city assessor is hereby authorized to grant an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $6,000.00 of the valuation of the real property owned and occupied in accordance with the provisions of this article to Gold Star Parents, as defined G.L. 1956, & 44-3-5. Said exemption shall be in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provisions of law.

Sec. 74-44 Blind exemption.

The city assessor is hereby authorized to grant an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $18,000.00 of the valuation of the real property owned and occupied in accordance with the provisions of this article to any blind person, as defined and subject to the conditions of G.L. 1956, 44-3-12. Said exemption shall be in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provision of law.

Sec. 74-45 Deferral of taxes in hardship cases.

The city under certain circumstances makes provisions for hardship tax relief, wherein, if hardship is proven, the tax assessor authorizes tax deferrals to occur. Upon the sale of the premises by the owners who received the hardship tax relief by way of deferrals, all deferred taxes shall be payable with interest as determined by the city finance director to be due and payable on sale or transfer of title to the subject property.

Sec. 74-46 Exemption for vehicles of persons with disabilities.

The city exempts from taxation 50 percent of the value of any motor vehicle that has been specifically adapted with a wheelchair lift for use by an individual with a disability that is owned or registered by any person who has sustained the disability.

Sec. Real estate owned by disabled persons.

1. The rate and valuation of taxes on the real and personal property of any head of a household who is 100-percent disabled and unable to work, as determined by the Social Security Administration or the Veterans Administration, shall not increase from the rate and valuation established as of the effective date of this section or the date of disability of such person, whichever is the later date.

2. The freeze of rate and valuation on real property shall only apply to single-family dwellings in which the disabled person resides.

3. The exemption shall not be allowed unless the person entitled thereto shall have presented to the tax assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the foregoing exemption is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The foregoing exemption shall be in addition to any other exemption provided by law.

Sec. 74-50. Persons age 70 and older.

1. The tax rate and valuation of real property owned by persons who are 70 years of age or older and who reside in owner-occupied, single-family homes where the income from all sources does not exceed $7,500.00 for a single person and does not exceed $15,000.00 for married couples shall not increase while such persons own property.

2. Persons seeking such relief shall make application for same to the tax assessor no later than March 15 each year.

Last Updated: 6/8/2009
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