reglab/housing_qa huggingface dataset:
RI Gen L § 44-3-40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-40 - Cities and towns - Authorization to exempt retailer's inventory.

§ 44-3-40. Cities and towns — Authorization to exempt retailer's inventory.(a) Each city and town, by resolution or ordinance adopted by the city or town council, may wholly or partially exempt from taxation the valuation of the stock in trade or inventory of retailers.(b) "Retailer" means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods at retail.(c) "Inventory" or "stock in trade" means and includes the merchandise kept on hand for sale in the normal course of business of a retailer.(d) Nothing in this section is deemed to permit the exemption or stabilization for any retailer relocating from one city or town within the state to another.History of Section.P.L. 1995, ch. 224, § 1.
RI Gen L § 44-3-41 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-41 - Glocester - Historic district exemption.

§ 44-3-41. Glocester — Historic district exemption.The town council of the town of Glocester may, by ordinance, provide for a schedule of exemptions from increased assessment valuations for exterior renovations or improvements made to pre-20th century buildings within the historic district, and to post-19th century buildings made subject by their owners to historic district guidelines. The exemptions may be extended to buildings outside the historic district, which are on the national historic register. The ordinance shall specify the kinds of improvements and renovations for which exemptions are permitted.History of Section.P.L. 1995, ch. 251, § 1.
RI Gen L § 44-3-42 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-42 - Cumberland - Fixed tax assessment for farmland.

§ 44-3-42. Cumberland — Fixed tax assessment for farmland.(a) The town council of the town of Cumberland may, by ordinance, provide for a fixed tax assessment for any real property situated in the town which has been classified and utilized as farmland, pursuant to the provisions of chapter 27 of this title, or pursuant to a classification established by ordinance. The amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, shall be provided for by ordinance, and the town council of the town of Cumberland may, from time to time, by amendment to the ordinance, make changes in the amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, as it deems necessary to promote the purpose of this section.(b) The town council of the town of Cumberland is authorized in the ordinance to provide that any person who obtains an assessment pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable to the town of Cumberland for an amount equal to double the amount of reductions in taxes resulting from the assessment, which amount is recoverable by the town in a civil action.History of Section.P.L. 1996, ch. 96, § 1.
RI Gen L § 44-3-43 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-43 - Historic stone wall exemption.

§ 44-3-43. Historic stone wall exemption.The city and town councils of the various cities and towns may provide, by ordinance, an exemption not exceeding five thousand dollars ($5,000) of valuation for any parcel of real property on which is located an historic stone wall(s); provided, that the wall(s) is fifty (50) or more feet in length, at least three (3) feet high, structurally maintained and free of noxious weeds and vegetation. For purposes of this section, an "historic stone wall" is a vertical structure of aligned natural stone built before 1900, normally constructed to designate a property boundary or to separate agricultural activities within a farmstead.History of Section.P.L. 1996, ch. 264, § 1.
RI Gen L § 44-3-44 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-44 - Qualifying stock options - Exemption.

§ 44-3-44. Qualifying stock options — Exemption.For purposes of determining the federal income tax liability of a taxpayer subject to Rhode Island income tax, the Rhode Island income of the taxpayer under §§ 44-30-12 and 44-30-16 is determined by excluding any income, gain, or preference items resulting from the sale, transfer, or exercise of qualified and nonqualified stock options, the stock issued or transferred on the exercise of any such option, and warrants issued with respect to such options and/or stock, of a qualifying corporation provided that the taxpayer was a qualifying taxpayer and the taxpayer's employer who issued the option was a qualifying corporation at the time the taxpayer acquired a vested interest in such option and exercised such option.History of Section.P.L. 1997, ch. 223, § 1.
RI Gen L § 44-3-45 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-45 - "Qualifying taxpayer" defined.

§ 44-3-45. "Qualifying taxpayer" defined.A "qualifying taxpayer" is a resident of the state who has been employed at a location in the state for at least three (3) consecutive months as a full-time employee of a qualifying corporation in accordance with corporate policy and the estate, heirs and successors of any qualifying individual.History of Section.P.L. 1997, ch. 223, § 1.
RI Gen L § 44-3-46 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-46 - "Qualifying corporation" and "full-time equivalent active employee" defined.

§ 44-3-46. "Qualifying corporation" and "full-time equivalent active employee" defined.(a) A "qualifying corporation" is any corporation that:(1) Annually elects (in a manner that may be determined by the tax administrator) to be a qualifying corporation;(2) Has at least ten (10) full-time equivalent active employees in this state; and(3) Is principally engaged in one or more of the business activities described in industry numbers 7371, 7372 and 7373 in the Standard Industrial Classification, Office of the Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time.(b) For purposes of this section, "full-time equivalent active employee" means any employee who works a minimum of thirty (30) hours per week in this state, or two (2) or more part-time employees whose combined weekly hours equal or exceed thirty (30) hours per week in this state.(c) The annual election by a corporation to be treated as a qualifying corporation for a fiscal year becomes effective for purposes of this section as of the first day of the fiscal year for which the election is filed and must be filed with the tax administrator on or before the due date prescribed by law (including any extensions) for the filing of the corporation's tax return with the tax administrator for the fiscal year. In no event shall an election be effective for fiscal years commencing prior to January 1, 1997, and in no event shall the exclusion available under the provisions of this chapter be available to options that were issued prior to January 1, 1997.History of Section.P.L. 1997, ch. 223, § 1.
RI Gen L § 44-3-47 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-47 - Cranston - Economic development tax incentive program Exemptions.

§ 44-3-47. Cranston — Economic development tax incentive program Exemptions.The city council of the city of Cranston may, by ordinance, provide exemptions from assessed valuation for real and tangible personal property of property owners or businesses which create jobs in the city of Cranston and any property owners or businesses for any retrofit, expansion, or renovation of specifically permitted uses; provided, that the exemption shall be for a period of not more than ten (10) years.History of Section.P.L. 1997, ch. 247, § 1.
RI Gen L § 44-3-48 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-48 - Burrillville - Certain tax exemptions.

§ 44-3-48. Burrillville — Certain tax exemptions.(a) Each exemption granted on property in the town of Burrillville by any of the provisions of this chapter shall be at a rate to be established per one thousand dollars ($1,000) of valuations for each exemption granted to a taxpayer.(b) The town council of the town of Burrillville shall annually establish the tax rate for exemptions at the same time it establishes a tax rate for all ratable property.History of Section.P.L. 1999, ch. 76, § 1.
RI Gen L § 44-3-49 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-49 - Burrillville - Fixed tax rate.

§ 44-3-49. Burrillville — Fixed tax rate.The town council of the town of Burrillville may, by ordinance, provide for a fixed tax rate to apply to all personal tax exemptions provided for by this chapter.History of Section.P.L. 1999, ch. 334, § 1.
RI Gen L § 44-3-51 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-51 - North Smithfield - Tax exemptions.

§ 44-3-51. North Smithfield — Tax exemptions.(a) The town council of the town of North Smithfield has the authority to exempt certain property from taxation based on the following: any real property situated in the town and owned and occupied by any person who has resided in the town of North Smithfield for three (3) years, ending with the date of assessment December 31st of the year requesting the exemption. Persons who are at least sixty-five (65) years of age are exempted up to five hundred dollars ($500) from taxation. These exemptions are in addition to any and all other exemptions from taxation to which the person may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay.(b) The town council of the town of North Smithfield is authorized to provide by ordinance an exemption not to exceed five hundred dollars ($500) from local taxation on residential real property owned by any person who meets the following requirements: head of household; determined by the social security administration to be totally disabled; occupies the property as the principal domicile of the person who is disabled. In no case is the residential real property entitled to more than one five hundred dollar ($500) exemption even though occupied and designated as a domicile by more than one disabled person. Upon attaining the age of sixty-five (65) years the totally disabled person is no longer entitled to the exemption provided in this section. 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 year for which the exemption is claimed, evidence that he or she is entitled to the exemption.History of Section.P.L. 2000, ch. 117, § 1; P.L. 2000, ch. 392, § 1; P.L. 2007, ch. 358, § 1; P.L. 2007, ch. 464, § 1.
RI Gen L § 44-3-52 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-52 - Cumberland - Exemption for persons interned in concentration camps.

§ 44-3-52. Cumberland — Exemption for persons interned in concentration camps.The town council of the town of Cumberland may, by ordinance, provide for an exemption from valuation for taxation any real property situated in the town, which is owned and occupied by any person who is determined to have been interned in a concentration camp. The amount of the exemption shall not exceed the maximum provided for in § 44-3-25.History of Section.P.L. 2000, ch. 414, § 1.
RI Gen L § 44-3-53 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-53 - Club Sport Uniao Madeirense in the city of Central Falls - Tax exemption.

§ 44-3-53. Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption.The town council of the city of Central Falls may, by ordinance or resolution, provide for an exemption from valuation for taxation any real property situated in the city owned by the Club Sport Uniao Madeirense.History of Section.P.L. 2002, ch. 7, § 1.
RI Gen L § 44-3-54 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-54 - "Sons of the Revolution" society located in the town of Middletown - Tax exemption.

§ 44-3-54. "Sons of the Revolution" society located in the town of Middletown — Tax exemption.Notwithstanding any other provisions of the general laws to the contrary, the city council of the town of Middletown is authorized to determine, by ordinance or resolution, exemptions from property taxation for the "Sons of the Revolution" society located in the town of Middletown.History of Section.P.L. 2003, ch. 49, § 1.
RI Gen L § 44-3-55 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-55 - South Kingstown - certain non-profit charitable organizations - Tax exemptions or payment in lieu of tax agreements.

§ 44-3-55. South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements.The town council of the town of South Kingstown may, by ordinance or resolution, provide for exemptions from valuation for taxation or otherwise enter into payment in lieu of tax agreements regarding any real or personal property, which is directly related to the actual conduct of the charitable purposes of a non-profit organization and which otherwise is, or would become, subject to taxation by the town, that is owned, leased, or held in the town of South Kingstown by any nonprofit, charitable organization recognized as such by the state of Rhode Island. Notwithstanding any other provisions of the general laws to the contrary, the town of South Kingstown shall be authorized to enter into payment in lieu of tax agreements with qualifying organizations upon terms acceptable to the town council. The town shall maintain a comprehensive list of all such exemptions and payment in lieu of tax agreements adopted pursuant to this section, which list shall set forth the amount of the exemption, the amount of the in lieu of tax payment, and the date of the resolution or ordinance establishing the exemption and/or payment in lieu of tax agreement and of any amendments to the ordinance or resolution.History of Section.P.L. 2003, ch. 220, § 1; P.L. 2003, ch. 289, § 1.
RI Gen L § 44-3-56 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-56 - Tax credit in lieu of tax exemption in the town of Burrillville.

§ 44-3-56. Tax credit in lieu of tax exemption in the town of Burrillville.(a) The town council of the town of Burrillville may, by ordinance, grant a dollar tax credit of a specific dollar amount in lieu of the tax exemptions allowed pursuant to the provisions of §§ 44-3-4, 44-3-5, 44-3-12, 44-3-15 and 44-3-35 and chapter 22 of the public laws of 1973. The basis for determining eligibility for the dollar tax credit shall be as set forth in §§ 44-3-4, 44-3-5, 44- 3-12, 44-3-15 and 44-3-35 and chapter 22 of the public laws of 1973. The dollar tax credit shall be a direct deduction from the tax bill.(b) In lieu of the dollar tax credit allowed in subsection (a), the town council of the town of Burrillville may, by ordinance, establish a dollar tax credit for persons who meet the criteria set forth in §§ 44-3-15 and 44-3-35 and chapter 22 of the public laws of 1973 based on household gross income. The dollar tax credit may vary based on the household gross income.(c) The total amount of all flat rate tax credits shall not exceed three percent (3%) of the prior year's tax levy.History of Section.P.L. 2004, ch. 30, § 1; P.L. 2004, ch. 67, § 1.
RI Gen L § 44-3-57 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-57 - Deferment of payment of tax for the elderly - Bristol.

§ 44-3-57. Deferment of payment of tax for the elderly — Bristol.The town council of the town of Bristol is authorized to provide, by ordinance, that the payment of a portion of the property taxes on all family dwellings located therein and owned and occupied by persons who are age sixty-five (65) years or older for at least twenty (20) years, and who meet income thresholds defined by the council, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate.History of Section.P.L. 2004, ch. 155, § 1; P.L. 2004, ch. 190, § 1.
RI Gen L § 44-3-58 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-58 - Tax deferment of elderly persons in the town of Narragansett.

§ 44-3-58. Tax deferment of elderly persons in the town of Narragansett.(a) The town council of the town of Narragansett may, by ordinance, provide that the payment of all or a portion of the property taxes on a single family dwelling, owned by and occupied as the principal residence of persons who are sixty-five (65) years or older may be partially deferred until the property is disposed of by reason of death of all the qualified owners, or by reason of transfer or conveyance, provided, that any deferred taxes and interest constitute a lien against the real estate.(b) This act shall be voted upon by the qualified electors of the town of Narragansett entitled to vote upon a proposition to impose a tax or for the expenditure of money at any special or regular election held after the passage of this act. The town clerk will then certify the results to the secretary of state. Any ordinance passed by the town council of Narragansett to provide tax deferment pursuant to the terms of this act shall become effective upon the approval of a majority of the electors voting on the question, vote to accept this section.History of Section.P.L. 2004, ch. 166, § 1; P.L. 2010, ch. 239, § 37.
RI Gen L § 44-3-58.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-58.1 - Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.

§ 44-3-58.1. Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.The town council of the town of East Greenwich is authorized to provide, by ordinance, that the payment of any increases in property taxes on the primary residence owned and occupied by a person or persons who are sixty-five (65) years of age or older, may be deferred, interest free, by the eligible taxpayer until such time as the property is disposed of by reason of the death of all owners who are sixty-five (65) years of age or older, or by reason of transfer or conveyance, at which time the total deferred taxes will be paid to the town. An eligible taxpayer is defined as an individual who is a resident of the town of East Greenwich for income tax purposes, is sixty-five (65) years of age or older, and has resided in the primary residence located in the town of East Greenwich, for which the deferral is claimed, for a minimum of five (5) years. There is no income or means test for eligibility. In the case of a married couple, at least one spouse must be sixty-five (65) years of age or older. The deferral is optional, to be made at the request of the eligible taxpayer to the tax assessor. Any taxes so deferred will become a lien on the property. The eligible taxpayer may remove the lien at any time by paying the total taxes due, interest free. This deferral is in addition to any and all other exemptions which the taxpayer may be entitled by law. The town council of the town of East Greenwich shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of this deferment.History of Section.P.L. 2006, ch. 101, § 1; P.L. 2006, ch. 153, § 1.
RI Gen L § 44-3-59 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-59 - Tax exemption in the town of Burrillville - The Columbus Club of Burrillville.

§ 44-3-59. Tax exemption in the town of Burrillville — The Columbus Club of Burrillville.The town council of the town of Burrillville may by ordinance or resolution provide an exemption from valuation for taxation any real property owned by the Columbus Club of Burrillville, Council 383, in an amount not to exceed seven hundred fifty thousand dollars ($750,000).History of Section.P.L. 2004, ch. 329, § 1; P.L. 2004, ch. 561, § 1.
RI Gen L § 44-3-60 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-60 - Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.

§ 44-3-60. Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.The town council in the town of Westerly may, by ordinance, grant a tax exemption to a motor vehicle excise tax for persons who own no real or personal property, in the amounts set forth in §§ 44-3-4, 44-3-5, and 44-3-12.History of Section.P.L. 2005, ch. 15, § 2.
RI Gen L § 44-3-61 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-61 - [Renumbered.]

§ 44-3-61. [Renumbered.]
RI Gen L § 44-3-62 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-62 - Lincoln - Tangible business property tax exemption for new investments.

§ 44-3-62. Lincoln — Tangible business property tax exemption for new investments.The town of Lincoln may by ordinance create a three (3) year tangible property tax exemption for local small business owners who make new investments, excluding inventory.History of Section.P.L. 2006, ch. 339, § 1.
RI Gen L § 44-3-63 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-63 - Historical cemeteries.

§ 44-3-63. Historical cemeteries.City and town councils are authorized to provide by ordinance an abatement from taxation for any real property on which is located a historical cemetery registered pursuant to § 23-18-10.1 and to provide by ordinance for full or partial reimbursement of expenses incurred in repairing and maintaining such historical cemeteries, including walls or fences surrounding such cemeteries.History of Section.P.L. 2011, ch. 117, § 4; P.L. 2011, ch. 126, § 4.
RI Gen L § 44-3-64 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-64 - Tax exemption in the City of Pawtucket - Sandra Feinstein - Gamm Theatre.

§ 44-3-64. Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre.The city council of the city of Pawtucket may by ordinance or resolution provide an exemption from valuation for taxation any real, personal and motor vehicle property owned by the Sandra Feinstein — Gamm Theatre, a Rhode Island 501(c)(3) nonprofit corporation.History of Section.P.L. 2012, ch. 435, § 1; P.L. 2012, ch. 473, § 1.