reglab/housing_qa huggingface dataset:
RI Gen L § 44-3-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-19 - List of tax exemptions - Notification.

§ 44-3-19. List of tax exemptions — Notification.The tax assessor of every city and town shall maintain a list of every tax exemption or tax rebate for which a taxpayer may apply, including the tax credits defined in chapter 33 of this title entitled "Property Tax Relief "; information on property exempt from taxation under § 44-3-3(16); and information on the appeals process defined in § 44-5-26. A copy of this list shall be sent to every taxpayer each year with one of the annual tax bills and shall include the telephone number of the city or town office to be contacted should any taxpayer wish to determine his or her eligibility for any exemption or rebate.History of Section.P.L. 1979, ch. 86, § 1; P.L. 1991, ch. 252, § 1; P.L. 1991, ch. 326, § 1.
RI Gen L § 44-3-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-20 - Middletown - Deferment of payment of tax for the elderly.

§ 44-3-20. Middletown — Deferment of payment of tax for the elderly.The town council of the town of Middletown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.History of Section.P.L. 1979, ch. 367, § 1.
RI Gen L § 44-3-20.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-20.1 - Coventry - Deferment of payment of tax for the elderly or certain disabled residents.

§ 44-3-20.1. Coventry — Deferment of payment of tax for the elderly or certain disabled residents.The town council of the town of Coventry is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older, or who are totally and permanently disabled, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.History of Section.P.L. 1993, ch. 331, § 1.
RI Gen L § 44-3-20.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-20.2 - Bristol - Deferment of partial payment of tax for low-income residents.

§ 44-3-20.2. Bristol — Deferment of partial payment of tax for low-income residents.The town council of the town of Bristol may, by ordinance, provide that the payment of property taxes on a single-family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate. The deferral shall not exceed twenty-five thousand dollars ($25,000) of valuation, and the exemption is in addition to any and all other exemptions which the person may be entitled to by this chapter or any other provisions of the general laws. The town council of the town of Bristol shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.History of Section.P.L. 1996, ch. 58, § 1.
RI Gen L § 44-3-20.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-20.3 - Jamestown - Deferment of payment of tax for the elderly. [Contingent Repeal - See notes.]

§ 44-3-20.3. Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]The town council of the town of Jamestown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied for at least five (5) years prior to the passage of the ordinance by persons sixty-five (65) years of age or over is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer on conveyance. Any deferred taxes constitute a lien against the real estate.History of Section.P.L. 1996, ch. 422, § 1.
RI Gen L § 44-3-20.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-20.4 - Deferment of payment of tax for low income - Warren.

§ 44-3-20.4. Deferment of payment of tax for low income — Warren.The town council of the town of Warren may, by ordinance, provide that payment of property taxes on a single family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate. The town council of the town of Warren shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.History of Section.P.L. 2004, ch. 73, § 1; P.L. 2004, ch. 231, § 1.
RI Gen L § 44-3-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-21 - Renewable energy systems - Exemption.

§ 44-3-21. Renewable energy systems — Exemption.The city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.History of Section.P.L. 1980, ch. 283, § 2.
RI Gen L § 44-3-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-22 - Cranston - Real estate and excise tax exemption for persons who are disabled.

§ 44-3-22. Cranston — Real estate and excise tax exemption for persons who are disabled.(a) (1) The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value used in determining the excise tax for any person who meets the following two (2) requirements:(i) Is determined by the Social Security Administration to be totally disabled;(ii) Does not own any real property.(2) The exemption is not allowed unless the person entitled to it has presented to the assessor on or before the last day on which sworn statements may be filed with the assessor for the last year for which the exemption is claimed, evidence that he or she is entitled.(3) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption. Any person who transfers any personal property specifically for the purpose of qualifying for this exemption shall be denied the exemption.(b) (1) The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption up to six thousand dollars ($6,000) on assessed value from local taxation on real residential property for any person who meets the following three (3) requirements:(i) Head of household;(ii) Is determined by the Social Security Administration to be totally disabled; and(iii) Is occupied as a domicile of the person who is disabled.(2) In no case is real residential property entitled to more than one, six-thousand dollar ($6,000) exemption even though occupied and designated as a domicile by more than one person who is disabled.(3) The total amount of tax exemption that one can receive from any source whatsoever under this subsection shall not exceed six thousand dollars ($6,000).(4) The exemption is not allowed unless the person entitled to it has 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 exemption is claimed, due evidence that he or she is so entitled.(5) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption.History of Section.P.L. 1982, ch. 4, § 1; P.L. 1984, ch. 110, § 1; P.L. 1995, ch. 282, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
RI Gen L § 44-3-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-23 - Narragansett - Tax exemptions in the town.

§ 44-3-23. Narragansett — Tax exemptions in the town.The town council of the town of Narragansett may, by ordinance, grant an exemption on real property located within the town and owned and occupied by any person sixty-five (65) years of age or older at the rate of one hundred twenty-five dollars ($125) per one thousand dollars ($1,000) of valuation. Each exemption to all other persons granted on property in the town of Narragansett is at the rate of fifty-five dollars ($55.00) per one thousand dollars ($1,000.00) of valuation for each exemption granted to a taxpayer.History of Section.P.L. 1982, ch. 419, § 1; P.L. 1988, ch. 84, § 34; P.L. 2003, ch. 272, § 1; P.L. 2003, ch. 349, § 1.
RI Gen L § 44-3-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-24 - Reevaluation of real property - Adjustment of exemption upon.

§ 44-3-24. Reevaluation of real property — Adjustment of exemption upon.The city and town councils of the various cities and towns may provide, by ordinance, for the adjustment of the tax exemption for all persons entitled to it pursuant to this chapter in any year that the city or town has a real property reevaluation. The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property. If any provision of this section is held invalid, the remainder of this section and the application of its provisions shall not be affected by that invalidity.History of Section.P.L. 1983, ch. 5, § 1; P.L. 1985, ch. 136, § 1.
RI Gen L § 44-3-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-25 - Cumberland - Maximum exemptions.

§ 44-3-25. Cumberland — Maximum exemptions.The maximum exemption from taxation for residents of the town of Cumberland under any of the provisions of this chapter shall not exceed the sum of fifty-eight thousand one hundred eleven dollars ($58,111).History of Section.P.L. 1985, ch. 24, § 2; P.L. 1985, ch. 110, § 1; P.L. 1987, ch. 269, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1999, ch. 264, § 1; P.L. 2005, ch. 423, § 1.
RI Gen L § 44-3-25.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-25.1 - Bristol - Maximum exemptions.

§ 44-3-25.1. Bristol — Maximum exemptions.The maximum exemption from taxation for residents of the town of Bristol under any of the provisions of this chapter shall not exceed the sum of fifty thousand dollars ($50,000) of valuation in a calendar year.History of Section.P.L. 1995, ch. 350, § 1.
RI Gen L § 44-3-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-26 - Repealed.

§ 44-3-26. Repealed.History of Section.P.L. 1985, ch. 110, § 1; P.L. 1988, ch. 117, § 1; Repealed by P.L. 1995, ch. 353, § 1, effective retroactively to December 31, 1994.
RI Gen L § 44-3-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-27 - South Kingstown - Certain tax exemptions.

§ 44-3-27. South Kingstown — Certain tax exemptions.Each exemption granted on property in the town of South Kingstown as defined in §§ 44-3-4, 44-3-5, and 44-3-12 is at a rate equivalent to seventy-one dollars ($71.00) per one thousand dollars ($1,000) of valuation for each exemption granted to a taxpayer.History of Section.P.L. 1985, ch. 511, § 1.
RI Gen L § 44-3-27.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-27.1 - Bristol - Certain tax exemptions.

§ 44-3-27.1. Bristol — Certain tax exemptions.Each exemption granted on property in the town of Bristol by any of the provisions of this chapter is at the current tax rate or a rate equivalent to twenty dollars ($20.00) per one thousand dollars ($1,000) of valuation, whichever is greater, for each exemption granted to a taxpayer.History of Section.P.L. 1997, ch. 224, § 1; P.L. 1997, ch. 328, § 1; P.L. 2002, ch. 102, § 1.
RI Gen L § 44-3-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-28 - North Providence - Exemption for people with paraplegia.

§ 44-3-28. North Providence — Exemption for people with paraplegia.The town council of the town of North Providence may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person with paraplegia through a disability which is not a military service connected disability and who by reason of the paraplegic disability requires "specially adapted housing"; and that exemption shall not exceed fifteen thousand dollars ($15,000). For the purposes of this section, "specially adapted housing" is housing which is similar to that provided for in § 44-3-4.History of Section.P.L. 1986, ch. 50, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
RI Gen L § 44-3-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-29 - Exemption and/or valuation freeze of wholesaler's inventory.

§ 44-3-29. Exemption and/or valuation freeze of wholesaler's inventory.(a) (1) The city council or town council of any municipality may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of stock in trade or inventory of wholesalers for a period of twenty-five (25) years.(2) "Inventory" or "stock in trade" means and includes the merchandise kept on hand for sale in the normal and regular course of wholesale business.(a) (3) (i) "Wholesaler" means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods for subsequent resale by its customers. Except as provided in subsection (b) of this section, no distinction is drawn between:(A) A wholesaler all or a portion of the sales of which are sales to one or more customers affiliated with the wholesaler, and(B) A wholesaler the sales of which are exclusively sales to customers not affiliated with the wholesaler.(ii) A wholesaler is considered affiliated with customers if it controls, is controlled by, or is under common control with the customers.(b) In the event that a wholesaler sold inventory or stock in trade both at wholesale and at retail in the preceding calendar year, the tax assessors of the municipality shall assess on the same basis as a retailer's inventory or stock in trade as of December 31 of that year, to the extent permitted by applicable law, notwithstanding any freeze of assessed valuation or exemption permitted under this section, that proportion of inventory or stock in trade of the wholesaler which is equal to the percentage of the wholesaler's total sales during the preceding calendar year that were at retail. For the purposes of this paragraph, "sales at retail" do not include sales to employees of the wholesaler or to employees of its affiliates. If retail sales are less than one percent (1%) of total sales during the year, it is deemed that no sales were made at retail during the year. All sales of a wholesaler to a customer, which is an affiliated entity, are deemed to be retail sales for the purposes of this subsection if more than half of the dollar volume of the sales of the affiliated entity is made within the municipality.(c) The city council or the town council of any municipality may, by ordinance, establish the application and/or verification procedures for taxpayers to avail themselves of the benefit of any exemption or valuation freeze permitted under this section as the city council or the town council deemed necessary.(d) Nothing in this section is deemed to permit the exemption or stabilization for any wholesaler or commercial concern relocating from one city or town within the state of Rhode Island to another.History of Section.P.L. 1986, ch. 51, § 1; P.L. 1987, ch. 7, § 1; P.L. 1988, ch. 57, § 1; P.L. 1992, ch. 10, § 1; P.L. 1992, ch. 153, § 1; P.L. 1992, ch. 253, § 1.
RI Gen L § 44-3-30 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-30 - Burrillville - Property taxation of electricity generating facilities located in the town.

§ 44-3-30. Burrillville — Property taxation of electricity generating facilities located in the town.Notwithstanding any other provisions of the general laws to the contrary, real and personal property of any facility for the generation of electricity located in the town of Burrillville and in operation prior to July 1, 2017, or subsequently expanded, are taxable by the town. As to any facility for the generation of electricity located in the town of Burrillville, in operation prior to or subsequent to July 1, 2017, the town council of the town of Burrillville is authorized to determine, by ordinance or resolution, an amount of taxes to be paid each year on account of real or personal property used in connection with any facility for the generation of electricity located in the town, notwithstanding the valuation of the property or the rate of tax. The determination is for a period not to exceed twenty-five (25) years. The town council of the town of Burrillville is authorized to extend the determination by ordinance or resolution. The extension shall be for a period not to exceed an additional twenty (20) years.History of Section.P.L. 1987, ch. 30, § 1; P.L. 2010, ch. 196, § 1; P.L. 2010, ch. 223, § 1; P.L. 2017, ch. 365, § 1; P.L. 2017, ch. 440, § 1.
RI Gen L § 44-3-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-31 - Providence - Certain tax exemptions.

§ 44-3-31. Providence — Certain tax exemptions.(a) Notwithstanding any other provisions of general or special law to the contrary, the city council of the city of Providence is authorized to fix, by ordinance or resolution, the amount of the exemptions with respect to assessed value from local taxation on taxable property to the following persons: veterans and the unmarried widow or widower of veterans as defined in § 44-3-4 at three thousand dollars ($3,000); for persons who are blind as defined in § 44-3-12 at eighteen thousand dollars ($18,000); for veterans or the unmarried widow or widower of veterans who are totally disabled as defined in section 44-3-4 at six thousand dollars ($6,000); for gold star parents as defined in § 44-3-5 at nine thousand dollars ($9,000); for persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability payments from sources other than the Social Security Administration (such as employees of the railroad, federal civil service, postal service, and the Providence police and fire departments) at nine thousand dollars ($9,000); for specially adapted housing for veterans with paraplegia as defined in § 44-3-4 at thirty thousand dollars ($30,000); for any person sixty-five (65) years of age, or over, at ten thousand dollars ($10,000); for any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security benefits, ten thousand dollars ($10,000). Any increase in exemption provided for in this section over the amount previously provided by general or special law applies only to real property.(b) The city council of the city of Providence may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.History of Section.P.L. 1988, ch. 21, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
RI Gen L § 44-3-31.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-31.1 - Providence Freeze of certain tax.

§ 44-3-31.1. Providence Freeze of certain tax.(a) The city of Providence is authorized to provide, by ordinance, for the freezing of property taxes on owner-occupied residential real estate, for 2001, at 105.5% of the amount of the property taxes levied for 2000 upon the assessed valuation as of December 31, 1999 (plus any property tax attributable to additions to the property between December 31, 1999 and December 31, 2000); and in subsequent years, at the amount of the property tax for the next prior year increased by the percentage increase in the tax rate for real estate (plus any increase in taxes due to any additions to the property between the date as of which the taxes are levied and the date as of which the taxes for the next prior year were levied) provided the household income of the owner is not greater than twenty-five thousand dollars ($25,000) during the calendar year of the date of assessment of the valuations.(b) For the purposes of this section "owner-occupied residential real estate" is defined as real property from one to three (3) families owned and occupied by the owner or owners and having not more than three (3) dwelling units, one of the units of which constitutes the principal residence of the owner or owners; such property includes assessed land, buildings or improvements incidental to habitation and used exclusively by the owners of the property or their guests or tenants.(c) "Household income" for purpose of this section means all monies received by the owner or owners, the spouse of any owner and any other person over eighteen (18) years of age occupying the dwelling unit occupied by the owner or owners, from whatever source derived, including, but not limited to, capital gains, dividends, interest, wages, pensions, annuities, retirement and social security benefits, workers' compensation benefits, cash public assistance and relief and any and all other monies received.(d) The ordinance providing for the tax freeze may provide rules for determining income, percentage increase in the tax rate, submission of proof of entitlement and any other terms and conditions as the city council deems appropriate to carry out the provisions of this section.History of Section.P.L. 2001, ch. 95, § 1; P.L. 2001, ch. 394, § 1.