§ 44-5-13.2.5 - Pawtucket – Exemption for residential improvements and alterations.
SECTION 44-5-13.2.5
§ 44-5-13.2.5 Pawtucket – Exemptionfor residential improvements and alterations. – (a) The tax assessor of the city of Pawtucket is authorized to grant anexemption from real property taxation equal to any increase in assessedvaluation not exceeding fifteen thousand dollars ($15,000) cumulativelyresulting from alterations and improvements made to existing dwellings used forresidential purposes and shall include mobile and manufactured homes. For thepurpose 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 thetax roll assessed as of the assessment date which immediately follows thecompletion of the alterations and improvements or which next occurs eighteen(18) months after the date of issuance of the building permit for thealterations and improvements, whichever occurs first.
(b) In order to be eligible for exemption, the dwelling mustbe an existing residential dwelling and be at least five (5) years of age atthe time of issuance of the building permit for the alterations andimprovements, all real estate taxes and other assessments and fees assessedagainst the dwelling must be paid up to date, and the dwelling must meet allminimum housing building code and zoning requirements or the alterations andimprovements must be that which will improve the dwelling to meet coderequirements. The tax assessor shall require a certificate from the buildinginspector that the dwelling meets all minimum housing, building code and zoningrequirements and regulations including the number of dwelling units allowed.The certificate from the building inspector shall be provided to the taxassessor at the time that the application for an exemption is filed.
(c) The exemption provided for in this section is allowedonly for owner-occupied residential dwellings including up to five (5) units,including the owner-occupied unit, and include owner-occupied residentialcondominium units. The exemption is not allowed for any property used forprofessional or business use or other commercial or income-producing purposesother than owner-occupied dwellings of five (5) units or fewer.
(d) Alterations and improvements which qualify for theexemption 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, hotwater 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 existingwindows and sashes;
(7) Adding a bedroom, bathroom, recreation room, fireplace orgarage;
(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 thecity council may provide for by ordinance which does not materially affect thecharacter and use of the property and is of such a nature that the propertyretains its basic structural design and is improved to a condition comparableto similar structures and housing standards.
(e) An exemption will not be allowed if a building permitand/or zoning approval is granted after the alteration or improvement is made.The following are not deemed to be alterations and improvements which qualifyfor exemption under this section:
(1) Any increase in the number of dwelling units;
(2) The addition of recreational facilities including, butnot limited to, swimming pool and/or pool cabana, a tennis court or basketballcourt;
(3) Any change in connection with, or enabling the operationof a business or profession from a residence;
(4) Any alteration or improvement which in the opinion of thetax assessor is of such a nature that the property does not retain its basicstructural design or that the character and use of the property has changed;
(5) Any alteration or improvement made without a buildingpermit issued by the building inspector.
(f) No person is entitled to any exemption under this sectionwithout first filing an application with the tax assessor on forms furnished bythe tax assessor. The application requires information as to cost,construction, ownership, occupancy, use and any other information required bythe tax assessor to determine compliance with the terms of this section. Thetax assessor may require the applicant to provide recipients and other evidenceof the cost of the alteration or improvement. The city council of the city ofPawtucket may, by ordinance, adopt rules and regulations not inconsistent withthis section concerning the exemption provided for under this section, themanner and form of application for the exemption, the proof required for thedwelling to be considered "owner-occupied" and the determination by the taxassessor of the cost, valuation, and amount of exemption allowed for thealterations and improvements. Applications for exemption must be filed byDecember 31 of the year in which the alterations and improvements are completedand may be approved by the tax assessor prior to certification of thesubsequent tax roll.
(g) Any exemption under this section terminates upon theconveyance of the subject property, except for a conveyance or transfer to amember of the immediate family of the owner without consideration. For thepurposes of this section, "member of the immediate family of the owner"includes the owner's spouse, parents, children, grandchildren and brothers andsisters. Any exemption terminates when this property subject to exemption is nolonger owner-occupied for residential purposes or if the original conditionsand qualifications for the granting of the exemption no longer exist. Aperson's residence for the purpose of this section is his or her fixed andestablished domicile. The tax assessor may challenge a person's residency basedupon the criteria established in chapter 1 of title 17 relating to residencyfor voting purposes.
(h) Any person aggrieved by a decision of the tax assessorpursuant to this section has the right to an appeal pursuant to the terms ofthis chapter to the city of Pawtucket board of tax review.
(i) Notwithstanding the grant of an exemption under thissection, the property is still subject to any general revaluation on acity-wide basis. An owner of an owner-occupied dwelling is allowed oneexemption under this section during each revaluation period.
(j) No exemption is granted for alterations and improvementsmade pursuant to a building permit issued prior to December 31, 1995.
(k) An exemption shall not be allowed if a building permitand/or zoning approval is granted after the alteration or improvement is made.