R.I. Gen. Laws § 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.