Rhode Island General Laws Title 44. Taxation § 44-3-15.3. Smithfield--Tax credit for persons who are totally disabled

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Smithfield may, by ordinance, provide for a tax credit in the amount of two hundred fifty dollars ($250) on the real property located in the town to any person who is one hundred percent (100%) disabled and unable to work as of the date of the tax assessment. Said credit shall be in addition to any exemption(s) provided for by law to which said person may otherwise be entitled. Provided, that the applicant shall be determined by the Social Security Administration to be totally disabled.

(b) In order to qualify for this credit, the applicant shall be a town resident who shall own and reside on the real estate where to which the credit is to be applied as of the time of the application for the credit and also for a period of not less than five (5) years immediately preceding the application. Only one tax credit may be given per household on a parcel of real estate in any given year.

(c) Persons eligible for this credit shall file an application with the town tax assessor on or before midnight of the 15th day of March of the year in which the credit is requested, on forms to be provided for by the tax assessor. It shall be the obligation of the applicant to establish eligibility for the credit to the tax assessor. Any person receiving the tax credit, provided for in this section, shall be required to annually submit certified proof of his or her disability on or before March 15 in each year that the person continues to claim eligibility for the credit.