R.I. Gen. Laws § 44-3-15.1 — Hopkinton — Freezing of tax rates for persons who are totally disabled

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Hopkinton may, by ordinance, provide for the freezing
of the rate and valuation of taxes on the real and personal property located in the
town to any head of a household who is one hundred percent (100%) disabled and unable
to work as of the date of the disability. The applicant must be determined by the
Social Security Administration or Veterans’ Administration to be totally disabled,
and the applicant must be under the age of sixty-five (65) years; and the applicant
must meet income guidelines to be established and set forth within the ordinance,
and which may be changed from time to time by amendment of the ordinance. The “income”
guidelines may pertain to income of every nature and description, and may include
the aggregate income of the applicant and all other persons residing with him or her.
The freeze of rate and valuation on real property shall apply only to single-family
dwellings in which the person who is disabled resides. The exemption shall not be
allowed unless the person entitled thereto shall have presented to the assessors,
on or before the last day on which sworn statements may be filed with the assessors
for the year for which the foregoing is claimed, due evidence that he or she is so
entitled, which evidence must be resubmitted annually for each year during which the
applicant desires the “freeze” to continue.
(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled
is no longer entitled to the tax freeze provided for in this section. The foregoing
shall be in addition to any other exemption provided by law; and provided further,
that the real estate shall not be taken from the tax rolls and shall be subject to
the bonded indebtedness of the city or town.