§ 44-33.3-1. Program established. A senior resident property tax service credit program is hereby established, commencing on July 1, 2004, to allow qualified senior residents, as determined by the provisions of this act, to receive limited real estate tax credits in exchange for services provided to the city of Newport municipal government, as described in […]
§ 44-33.3-2. Age and income limits. Taxpayers qualifying for a senior resident property tax service credit must be sixty-five (65) years of age or older by July 1st, 2004 to earn property tax credit relief under this program. The taxpayers must reside at the property as a full-time resident or residents, and have a gross […]
§ 44-33.3-3. Ownership. (a) The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of the respective real estate to which the credit will apply. (b) If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpayer or taxpayers applying […]
§ 44-33.3-4. Maximum abatement and hourly rate. The maximum credit taxpayers may earn is five hundred ($500) dollars per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed. History of Section.P.L. 2004, ch. 572, § 1.
§ 44-33.3-5. Personal exemptions and deferrals. Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provision of the general or public law, or city of Newport ordinances. History of Section.P.L. 2004, ch. 572, § 1.
§ 44-33.3-6. Adoption of local program rules. The Newport city manager may establish rules and procedures for the senior property tax service credit program. These rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their services. History of Section.P.L. 2004, ch. 572, § […]
§ 44-33.3-7. Certification of service. The board, officer or department supervising the senior taxpayer’s service must certify to the assessor the hours of service performed by the taxpayer before the actual tax for the fiscal year is committed. The certification must state the amount actually earned as of that time. Services performed after that date […]
§ 44-33.3-8. Status of volunteers. Senior taxpayers performing services in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The city of Newport will be liable for damages for injuries to third-parties and for indemnification of the seniors to the same extent as they are in the case […]
§ 44-33.3-9. Taxation on services prohibited. In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unemployment insurance, for the […]
