Town of Glocester, RI: Tax Assessor

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Tax Assessor: Viviane L. Valentine, RICA

TAX NEWS & INFO

2010 Tax Notice
CLICK HERE

RI Tax Rolls
Now Online
CLICK HERE

New Veterans'
Exemptions Enacted
CLICK HERE

Real Estate Data:
Certified Revaluation
CLICK HERE

Tax Assessor
GIS Plat Maps
CLICK HERE

401-568-6206, ext. 3

Motor Vehicle

Real Estate

Tangible Property

Tax Appeal Deadlines

Personal Exemptions

Senior Benefits

RI Tax Rolls On-Line

Certified Revaluation Company: Glocester Real Estate Data

Tax Assessor GIS Plat Maps

The Tax Assessor's office is responsible for the valuation and assessment of real and personal property for taxation.

BOARD OF ASSESSMENT REVIEW
Members of the Board of Assessment Review are appointed by the Town Council for six-year staggered terms. The Board reviews the appeals of any property owners who, after appealing to the Tax Assessor, object to the assessments made by the Tax Assessor.

Tax Assessments are set annually as of December 31. Tax bills are usually mailed out in mid-July, annually.

Tax bills under $100.00 are due by August 1.

Tax bills over $100.00 may be paid in quarterly installments due on August 1, November 1, February 1 and May 1.

2009 TAX RATES
Residential Real Estate $17.98 per $1,000 at 100% assessment
Commercial Real Estate $20.43 per $1,000 at 100% assessment
Motor Vehicle $24.37 per $1,000 at 100% assessment
Tangible $35.80 per $1,000 at 100% assessment

MOTOR VEHICLE EXCISE TAX
The State of Rhode Island has initiated a phase-out of the motor vehicle excise tax. They have enacted a provision to ensure that no taxpayer will have a final taxable value higher than the tax assessed for a particular vehicle as of 12/31/97.

An exemption of up to $6,000 has been applied to each vehicle on a pro-rated basis. All personal exemptions are applied to this value.

The motor vehicle excise tax is a tax on the privilege of registration and is based on the number or days each vehicle or trailer was registered during the preceding calendar year. For example, tax bills issued in August 2009 cover vehicle registrations from January 1, 2008 to December 31, 2008. The motor vehicle tax is pro-rated to the actual number of day the vehicle was registered.

Address changes are made through the State Registry of Motor Vehicles. If you move to a different municipality within the State, you will be billed by the municipality you resided in on December 31. If you move out of State you will be billed by your former municipality until the registration(s) is(are) canceled and plates returned to the Registry.

If you dispose of a vehicle by any means (sale, transfer, theft, collision, junked, etc) you must cancel the registration to avoid further taxes. When a registration is canceled, the taxes for that registration will stop as of the date of cancellation. At the time of plate cancellation, the registry issues a form TR-3 "Cancellation of plates receipt." Retain this document as it is your only proof that the plates were canceled.

Helpful Link: Click Here to visit the RI Registry of Motor Vehicles web site.

REAL ESTATE
Real Estate Tax Bills cover the current calendar year, assessed the prior December 31st.

The General Assembly changed the schedule for re-valuations several years ago. We are now on a 9 year cycle, with statistical updates every 3 years. The Town of Glocester has completed its second State Mandated statistical update as of December 31, 2007. Tax bills mailed out in July 2009 and due August 1, 2009 reflect the current market value as of December 31, 2007. Improvements made to a property after December 31, 2007 will be assessed back to the December 2007 real estate market.

The next full re-valuation is scheduled to be implemented December 31, 2010 for the 2011 Tax Roll.

TANGIBLE PROPERTY

Tangible Property Tax Bills cover the prior calendar year. Tax bills issued in August 2009 cover January 1, 2008 to December 31, 2008 .

All business owners within the Town are required, by law, to file a declaration listing the furniture, fixtures, equipment and inventory owned by the firm to the Tax Assessor. All declarations are due by January 31, annually. Extensions may be granted upon written request. It is suggested that those responsible to file these declarations review RIGL statutes 44-5-15,17 & 26.

TAX APPEAL DEADLINES

The deadline to file an appeal on a Real Estate or Tangible Tax bill is October 29th or within 90 days from the date the first quarterly tax payment is due. The deadline for an appeal on a Motor Vehicle is 30 days from the first quarterly payment due date. Appeal forms are available in the Tax Assessor's Office.

PERSONAL EXEMPTIONS

To qualify for any of the exemptions, one must be a resident of the State of Rhode Island and the Town of Glocester. Applications for exemptions must be filed with the Assessor on or before March 15th following the assessment date of December 31.

Veteran's Exemption

A copy of the applicant's form DD-214 is required. Veterans who served honorably in the armed forces or the merchant marines of the US, or the unmarried widow of one who served in:

WORLD WAR I April 5, 1917 to November 11, 1918

WORLD WAR II December 7, 1941 to December 31, 1946

MERCHANT MARINE WORLD WAR II
6 MONTHS SERVICE AND LEGAL RESIDENT OF R.I. AT ENLISTMENT

KOREAN WAR June 27, 1950 to January 31, 1955

VIETNAM WAR February 28, 1961 to May 7, 1975

GRENADA and LEBANON 1983 & 1984

PERSIAN GULF CONFLICT August 2, 1990 to May 1, 1994

HAITIAN, SOMALIAN, BOSNIAN CONFLICTS August 29, 1990 to May 1, 1994

TOTAL DISABLED SERVICE CONNECTED

TOTAL SERVICE CONNECTED DISABLED VETERAN/SPECIALLY ADAPTED HOUSING

UNMARRIED WIDOW OR WIDOWER OR QUALIFIED VETERAN

Or in any war for which a campaign ribbon or expeditionary medal was earned.

Benefits include:

$267.10 Exemption on Real Estate. If no real estate is owned then the exemption may be applied to motor vehicles or tangible.

100% Service Connected Disabled Veterans receive $641.00 in addition to the above exemption. Veteran must be so certified by Veterans' Administration.

Chapter 06-003
2006 H 6728
Enacted 01/24/06
AN ACT RELATING TO TAXATION * VETERANS' EXEMPTION
Introduced By: Representatives Carter, Gallison, Rose, and Loughlin
Date Introduced: January 05, 2006

It is enacted by the General Assembly as follows:

SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is hereby amended by adding thereto the following section: 44-3-4.2. Conflicts eligible for veterans' property tax relief. * (al in addition to those wars and conflicts listed in subsection 44-3-4(a)(1), any person who served in the military or naval service of the United States in the following places shall be entitled to the veteran exemptions in section 44-3-4:

(1) Berlin: May9, 1945 to October 2, 1990. Cold War/Show of Strength.
(2) Korea: June 27, 1950 to November 8, 1950. President Orders Intervention.
(3) Quemay and Matsu: August 23, 1956 to June 1, 1963. Show of Force and Escort.
(4) Lebanon: July 1, 1958 to November 1,1958. Operation Bluebat* Peacekeeping.
(5) Vietnam: July I. 1958 to July 3, 1965. Advisory/U.S. Troops Ordered to Undertake Offensive Position.
(6) Taiwan Straits: August 23, 1958 to January 1, 1959. Show of Force.
(7) Congo (Zaire): July 14, 1960 to September 1 1962. Operation Newtape, U.N. Peacekeeping.
(8) Laos: April 19, 1961 to October 7, 1962. Counter Insurgency.
(9) Berlin: August 14, 1961 to June 1, 1963. Show of Strength.
(10) Cuba: October 24, 1962 to June 1, 1963. Missile Crisis.
(11) Congo: November 23-27, 1964. Operation Dragon, Red & Black Rescue.
(12) Vietnam Conflict & RVNCM: July 3, 1965 to March 8, 1973. U.S. Troops Ordered to Offensive Position.
(13) Dominican Republic: April 28, 1965 to September 21,1966. Evacuation and Peacekeeping.
(14) Korea: October 1, 1966 to June 30, 1974. Treaty Commitment.
(15) Cambodia/Thailand: March 29, 1973 to August 15, 1973. Bombing Campaign.
(16) Cambodia: April 11-13, 1975. Operation Eagle Pull, Evacuation.
(17) Vietnam: April 29-30 1975. Operation Frequent Wind, Evacuation.
(18) Cambodia: May 5, 1975. Mayaguez Hostage Rescue.
(19) Sinai, Egypt: August 3.198.1_ to present. Peacekeeping, (201 Lebanon: June 1, 1983 to December 1, 1987. Peacekeeping.
(21) Grenada: October 23, 1983 to November 21, 1983. Operation Urgent Fury, Evacuation.
(22) Libya: April 12-17_, 1986. Operation Eldorado Canyon.
(23) Persian Gulf: July 24, 1987 to August 1, 1990. Operation Earnest Will, Naval Escort.
(24) Panama: December 20 1989 to January 31, 1990. Operation Just Cause.
(25) Persian Gulf: August 2, 1990 to November 30,1995. Operation Desert Shield & Desert Storm.
(26) Operation Sharp Edge: August 5-25, 1990. Humanitarian, Liberia.
(27) Combined Task Force "Provide Comfort": April 5, 1991 to July 31, 1993. Humanitarian-Northern Iraq & Turkey.
(28) Combined Task Force "Provide Comfort": December 1, 1995 to December 31,_1996, Northern Iraq & Incirlik Air Base, Turkey.
(29) Joint Task Force Guantanamo Bay: November 22, 1991 to June 30, 1992. Humanitarian, Guantanamo Bay.
(30) Operation "Provide Hope": February 1J992 to April 30, 1993. Humanitarian, Russia.
(31) Joint Task Force "Provide Relief': August 18, 1992 to December 4, 1992. Humanitarian, Kenya & Somalia.
(32) Somalia: December 5, 1992 to March 31, 1995. Operation Restore Hope & United Shield.
(33) Joint Task Force "Provide Refuge": February 11, 1993 to March 11, 1993. Humanitarian, Kwazalern, Republic of Marshall Islands.
(34) Joint Task Force 160 Operation "Sea Signal": May 20 1994 to April 15, 1996. Humanitarian, Guantanamo Bay.
(35) Joint Task Force "Distant Haven": August 19, 1994 to October 31, 1994. Humanitarian, Surname.
(36) Joint Task Force "Safe Haven": August 26, 1994 to March 3, 1995. Humanitarian, Panama.
(37) Joint Task Force 180 190 & MNF Operations "Uphold and Restore Democracy": September 10, 1994 to March 31, 1995. Humanitarian Haiti.
(38) Joint Task Force "Support Hope": July 20, 1994 to October 7, 1994. Humanitarian, Rwanda.
(39) Haiti: September 16, 1994 to March 31, 1995. Operation Uphold Democracy.
(40) El Salvador: January 1, 1981 to February 1, 1992. Advisory/Training.
(41) Former Republic of Yugoslavia: November 20, 1995 to December 19, 1.996 and December 20, 1996 to June 20, 1998. Operation Joint Endeavor & Guard.
(42J Wake Island,_Mid-Pacific Joint Task Force "Prompt Return": July 12, 1995 to August 10, 1995. Humanitarian, Wake Island, Mid-Pacific.
(43) Southwest Asia: December 1995 ongoing. Operation Southern Watch, Maritime Intercept Operation, Operation Vigilant Sentinel, Operation Northern Watch, Operation Desert Thunder, Operation Desert Fox, Exercise Intrinsic Action, Exercise Iris Gold, Operation Desert Spring.
(44) Former Republic of Yugoslavia: December 2Q, 1995 - ongoing. Operation Joint Endeavor Joint Guard and Force.
(45) Haiti: April 1, 1995 to January 31, 2000. Operation: UNM1-11* U.S. For_ Haiti, USSPTG-Haiti.
(46) Liberia Joint Task Force "Assured Response": April 8, 1996 to August 12, 1996. Humanitarian, Liberia.
(47) Kosova: March 24, 1999 - ongoing. Operation Allied. Force, Joint Guardian.

(b) Persons who served in the militany or naval service of the United States "Operation Noble Eagle", "Operation Enduring Freedom", "Operation Iraqi Freedom", September 12, 2001 ongoing are entitled to the veteran exemptions in section 44-3-4. CO Persons who served in the military or naval service of the United States and have received the "Global War Expeditionary Medal" and the "Global War on Terrorism Medal" are entitled to the veteran exemptions in section 44-3-4.

Gold Star Parent (1 only)

The property of every person whose son or daughter has served with the armed forces of the United States and has lost his or her life as a result of his or her service with the armed forces of the United States, providing the death was determined to be in the line of duty, shall be exempted from taxation to the amount of $80.13. Application must be filed by March 15th.

100% Permanently Disabled

The Town Council has, by ordinance, exempted from taxation the real estate in Glocester owned and occupied by owners under 65 years of age who are permanently disabled in an amount not to exceed $2,070.00. To qualify for the above exemption, proof of the following is required:

Age
Ownership and occupancy of the resident for a period no less than 5 years next prior to the filing of an application for the exemption.
Legal domicile in said Town.
Disability which means a permanent physical or mental illness rendering the person incapable of gainful employment and so certified by a licensed physician.
Copy of most recent SSI Award Letter.

Elderly Exemptions

The Town Council has, by ordinance, exempted from taxation the real estate in Glocester that is owned and occupied by owners over 65 years of age in an amount not to exceed $2,070.00.

Elderly Exemptions - Income Based

In like manner, the Town Council also exempts from taxation the real property situated in the Town which is owned and occupied by owners with a combined adjusted gross taxable household annual income not to exceed $24,870. This income limit is adjusted annually by the CPI-U calculated through the month of December and published in January of the following year.

The $24,870 income limit does not include social security benefits in most cases. The following schedule outlines the income based exemptions:

Owners who are 65-69 years of age $2,256-$2,470

Owners who are 70-74 years of age $2,550-$2,870

Owners who are 75-79 years of age $2,977-$3,405

Owners who are 80-97+ years of age $3,538-$6,570

Proof of the following is required for both the elderly and income based elderly exemptions:

Age: Birth certificate, baptismal certificate, driver's license etc.
Ownership: Proven by land evidence records
Occupancy: Must be owner occupied for a period of no less than 5 years next prior to the filing of an application for the exemption.
Legal Domicile: May be proven by voter records or other means as the Assessor may reasonably require.
Proof of Income: Required for the income-based exemption. A copy of a Federal 1040 is required. If no Federal Income Tax is filed, an affidavit must be sworn to stating that income is below $24,870.
Annual Validation of Income: Annual renewal of income eligibility for owners must be provided to the Tax Assessor by March 15th.

Totally Blind Resident

The real estate owned and occupied by an owner who is totally legally blind, so certified by their eye physician, is eligible to receive an exemption in the amount of $1,552.47. In order to receive this exemption, the applicant must provide documentation from the Dept. of Human Services, Office of Rehabilitation Services, Services for the Blind & Visually Impaired. Their offices are located at 40 Fountain Street, Providence, RI 02903-1898. Tel: 222-2300. Fax: 222-1328. Website: www.drs.state.ri.us.

Motor Vehicle with Wheelchair Lift

Motor vehicle owners who show proof of installation of a wheelchair lift having been installed in their van/vehicle, are entitled to a 50% valuation reduction on that vehicle, provided that the vehicle is registered to the applicant or immediate family member; ie: son, daughter etc. The applicant must inform the Tax Assessor of such vehicle prior to March 15th for the immediate tax year.

All exemptions shall terminate upon the conveyance of the subject property, death of the person or persons exempted or the moving of such person or persons from the Town of Glocester, or in the case of a disability exemption when the physical or mental illness is terminated.

TAX ASSESSOR GIS PLAT MAPS
The GIS Plat Maps are available online for viewing and printing. Because they are posted as Adobe pdf* files, you may need to download the Adobe Acrobat Reader in order to view and print the documents.