(a) For the city's fiscal year 2014-2015 and thereafter, the budget commission for
the city of Woonsocket, or any individual or body authorized by law to take such action,
is authorized to annually fix the amount, if any, of a real estate tax exemption for
Woonsocket residents based on age upon such terms and conditions as it deems reasonable. Exemption rates may be tiered based upon income level.
(b) Any such exemption shall only apply to residential property owned and occupied
by the applicant.
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