Section 44-5-20.13.1 Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans - Johnston.

RI Gen L § 44-5-20.13.1 (2019) (N/A)
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§ 44-5-20.13.1. Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans - Johnston. (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.

(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.)