§ 44-3-34. Central Falls - Homeowner exemption. (a) The city council of the city of Central Falls, may, by ordinance, provide that the property of each person who is a domiciled resident of the city of Central Falls and which property is the principal residence of that person is exempt from taxation as follows: single-family dwellings not to exceed sixty thousand dollars ($60,000) of assessed valuation; two-family (2) dwellings not to exceed five thousand dollars ($5,000) of assessed valuation; three- through eight-family (8) dwellings and commercial units not to exceed three thousand dollars ($3,000) of assessed valuation. The exemption is applied to residential property and includes property with up to a total of eight (8) residential units and may include one commercial or professional use unit as part of the total of eight (8) assessed units; provided, that the person entitled to the exemption has presented to the city tax assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which exemption is claimed. That person is entitled to the exemption as long as his or her legal residence remains unchanged.
(b) Each person upon application for exemption shall provide by means of a sworn statement to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption.
(c) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the city of Central Falls, upon approval of the city council, may provide for a proration of the homestead exemption in cases where title to a property passes from:
(1) Those not entitled to claim an exemption to those who are entitled to claim an exemption; or
(2) A person entitled to claim an exemption to those who are not entitled to claim an exemption.
(d) The city council of the city of Central Falls shall, by ordinance, establish rules and regulations governing the acceptance of evidence of residence.
History of Section. (P.L. 1989, ch. 450, § 1; P.L. 1994, ch. 32, § 1; P.L. 1995, ch. 249, § 1; P.L. 1995, ch. 302, § 1; P.L. 2004, ch. 6, § 36; P.L. 2004, ch. 235, § 1; P.L. 2004, ch. 328, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 346, § 1; P.L. 2008, ch. 461, § 1; P.L. 2018, ch. 320, § 1; P.L. 2018, ch. 334, § 1.)
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.