TITLE 44
Taxation
CHAPTER 44-5
Levy and Assessment of Local Taxes
SECTION 44-5-13.2.5
§ 44-5-13.2.5 Pawtucket Exemption
for residential improvements and alterations.
(a) The tax assessor of the city of Pawtucket is authorized to grant an
exemption from real property taxation equal to any increase in assessed
valuation not exceeding fifteen thousand dollars ($15,000) cumulatively
resulting from alterations and improvements made to existing dwellings used for
residential purposes and shall include mobile and manufactured homes. For the
purpose of this section, "dwelling" has the meaning defined in §
45-24.3-5(10). "Mobile and manufactured home" has the meaning defined in §
31-44-1(8). The exemption is granted for three (3) years commencing with the
tax roll assessed as of the assessment date which immediately follows the
completion of the alterations and improvements or which next occurs eighteen
(18) months after the date of issuance of the building permit for the
alterations and improvements, whichever occurs first.
(b) In order to be eligible for exemption, the dwelling must
be an existing residential dwelling and be at least five (5) years of age at
the time of issuance of the building permit for the alterations and
improvements, all real estate taxes and other assessments and fees assessed
against the dwelling must be paid up to date, and the dwelling must meet all
minimum housing building code and zoning requirements or the alterations and
improvements must be that which will improve the dwelling to meet code
requirements. The tax assessor shall require a certificate from the building
inspector that the dwelling meets all minimum housing, building code and zoning
requirements and regulations including the number of dwelling units allowed.
The certificate from the building inspector shall be provided to the tax
assessor at the time that the application for an exemption is filed.
(c) The exemption provided for in this section is allowed
only for owner-occupied residential dwellings including up to five (5) units,
including the owner-occupied unit, and include owner-occupied residential
condominium units. The exemption is not allowed for any property used for
professional or business use or other commercial or income-producing purposes
other than owner-occupied dwellings of five (5) units or fewer.
(d) Alterations and improvements which qualify for the
exemption provided for in this section include the following:
(1) Installations of additional plumbing facilities,
electrical fixtures or re-wiring of the electrical system, heating system, hot
water system or the replacement of any of these items;
(2) Inside and outside painting or redecorating;
(3) Repairing, repainting or replacing existing masonry;
(4) Reshingling or installation of siding on exterior walls;
(5) Replacing or repairing roofs, gutters, downspouts;
(6) Weather stripping, insulating or replacing of existing
windows and sashes;
(7) Adding a bedroom, bathroom, recreation room, fireplace or
garage;
(8) Converting basement into amusement or rumpus room;
(9) Enclosing open porches or breezeways;
(10) New basement or incinerator;
(11) Adding new fences or stone walls;
(12) Repairing or replacing or adding porches, steps,
sidewalks or driveways;
(13) Adding any built-ins, kitchen cabinets or closets;
(14) Any other improvement, alteration, or addition which the
city council may provide for by ordinance which does not materially affect the
character and use of the property and is of such a nature that the property
retains its basic structural design and is improved to a condition comparable
to similar structures and housing standards.
(e) An exemption will not be allowed if a building permit
and/or zoning approval is granted after the alteration or improvement is made.
The following are not deemed to be alterations and improvements which qualify
for exemption under this section:
(1) Any increase in the number of dwelling units;
(2) The addition of recreational facilities including, but
not limited to, swimming pool and/or pool cabana, a tennis court or basketball
court;
(3) Any change in connection with, or enabling the operation
of a business or profession from a residence;
(4) Any alteration or improvement which in the opinion of the
tax assessor is of such a nature that the property does not retain its basic
structural design or that the character and use of the property has changed;
(5) Any alteration or improvement made without a building
permit issued by the building inspector.
(f) No person is entitled to any exemption under this section
without first filing an application with the tax assessor on forms furnished by
the tax assessor. The application requires information as to cost,
construction, ownership, occupancy, use and any other information required by
the tax assessor to determine compliance with the terms of this section. The
tax assessor may require the applicant to provide recipients and other evidence
of the cost of the alteration or improvement. The city council of the city of
Pawtucket may, by ordinance, adopt rules and regulations not inconsistent with
this section concerning the exemption provided for under this section, the
manner and form of application for the exemption, the proof required for the
dwelling to be considered "owner-occupied" and the determination by the tax
assessor of the cost, valuation, and amount of exemption allowed for the
alterations and improvements. Applications for exemption must be filed by
December 31 of the year in which the alterations and improvements are completed
and may be approved by the tax assessor prior to certification of the
subsequent tax roll.
(g) Any exemption under this section terminates upon the
conveyance of the subject property, except for a conveyance or transfer to a
member of the immediate family of the owner without consideration. For the
purposes of this section, "member of the immediate family of the owner"
includes the owner's spouse, parents, children, grandchildren and brothers and
sisters. Any exemption terminates when this property subject to exemption is no
longer owner-occupied for residential purposes or if the original conditions
and qualifications for the granting of the exemption no longer exist. A
person's residence for the purpose of this section is his or her fixed and
established domicile. The tax assessor may challenge a person's residency based
upon the criteria established in chapter 1 of title 17 relating to residency
for voting purposes.
(h) Any person aggrieved by a decision of the tax assessor
pursuant to this section has the right to an appeal pursuant to the terms of
this chapter to the city of Pawtucket board of tax review.
(i) Notwithstanding the grant of an exemption under this
section, the property is still subject to any general revaluation on a
city-wide basis. An owner of an owner-occupied dwelling is allowed one
exemption under this section during each revaluation period.
(j) No exemption is granted for alterations and improvements
made pursuant to a building permit issued prior to December 31, 1995.
(k) An exemption shall not be allowed if a building permit
and/or zoning approval is granted after the alteration or improvement is made.
History of Section.
(P.L. 1995, ch. 335, § 1; P.L. 1999, ch. 354, § 28; P.L. 2004, ch. 6,
§ 22; P.L. 2005, ch. 410, § 29.)
