§ 44-33.5-1. Program established. A senior resident property tax service credit program is established, beginning July 1, 2008, to allow qualified senior residents, as determined by the provisions of this section, to receive limited real estate tax credits in exchange for services provided to the town of Bristol municipal government, as described in this chapter. […]
§ 44-33.5-2. Age and income limits. Taxpayers qualifying for a senior resident property tax service credit must be sixty-five (65) years of age or over by July 1, 2008 to earn property tax credit relief under this program, reside at the property as a full-time resident or residents, and have a gross annual income from […]
§ 44-33.5-3. Ownership. The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of or have a life estate interest in the respective real estate to which the credit will apply. If the property is held in trust, the beneficiary or beneficiaries of the trust must be […]
§ 44-33.5-4. Maximum abatement and hourly rate. The maximum credit taxpayers may earn is five hundred dollars ($500) 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. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § […]
§ 44-33.5-5. 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 provisions of the general or public law, or town of Bristol ordinances. History of Section.P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, […]
§ 44-33.5-6. Adoption of local program rules. The Bristol town administrator may establish rules and procedures for the senior property tax service credit program. Theses 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. 2008, ch. 285, § […]
§ 44-33.5-7. Certification of service. The board, officer or department supervising the senior taxpayer’s service must certify to the assessor the hour 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 […]
§ 44-33.5-8. 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 town of Bristol 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 […]
§ 44-33.5-9. 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 […]
