reglab/housing_qa huggingface dataset:
RI Gen L § 44-33-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-17 - Disallowance of certain claims.

§ 44-33-17. Disallowance of certain claims.A claim shall be disallowed, if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-18 - Extension of time for filing claims.

§ 44-33-18. Extension of time for filing claims.In case of sickness, absence, or other disability, or if, in his or her judgment, good cause exists, the tax administrator may extend for a period not to exceed six (6) months the time for filing claim.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33 - Property Tax Relief|Section 44-33-19 - Severability.

§ 44-33-19. Severability.If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portions of this chapter.History of Section.P.L. 1977, ch. 237, § 1.
RI Gen L § 44-33.1-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.1 - Historic Homeownership Assistance Act|Section 44-33.1-1 - Declaration of purpose.

§ 44-33.1-1. Declaration of purpose.The general assembly finds and declares that preservation of Rhode Island's historic residences enhances an understanding of the state's heritage, improves property values, fosters civic beauty, and promotes public education, pleasure, and welfare. The purpose of this chapter is to encourage maintenance and rehabilitation of residential properties that have historic merit by providing income tax credit for the maintenance or rehabilitation of historic residences.History of Section.P.L. 1989, ch. 376, § 1.
RI Gen L § 44-33.1-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.1 - Historic Homeownership Assistance Act|Section 44-33.1-2 - Definitions.

§ 44-33.1-2. Definitions.As used in this chapter:(1) "Certified maintenance or rehabilitation" means any maintenance or rehabilitation of a historic residence consistent with the historic character of that historic residence as determined in accordance with guidelines promulgated by the commission.(2) "Commission" means the state historical preservation commission created pursuant to § 42-45-2.(3) "First user" means the first person to occupy a historic residence following the completion of a certified maintenance or rehabilitation. In order to be eligible, the first user must be the owner of the historic residence at the time the tax credit is claimed.(4) "Historic residence" means a historic residential structure that is not of a character subject to federal depreciation allowance pursuant to 26 U.S.C. § 167 or § 168 and is:(i) Listed individually in the state register of historic places; or(ii) Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district; or(iii) Located in a local historic district zone as designated by a city or town under § 45-24.1-1 and certified by the commission as contributing to the historic character of that historic district zone; or(iv) Designated by a city or town as an individual structure subject to regulation by a historic district commission under § 45-24.1-1.History of Section.P.L. 1989, ch. 376, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000, ch. 248, § 1.
RI Gen L § 44-33.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.1 - Historic Homeownership Assistance Act|Section 44-33.1-3 - Income tax credit - Certification - Guidelines.

§ 44-33.1-3. Income tax credit — Certification — Guidelines.(a) Any taxpayer who files a state income tax return and owns a historic residence may claim an income tax credit of up to twenty percent (20%) of certified maintenance or rehabilitation costs.(b) An owner shall make a preliminary application for certification of maintenance or rehabilitation costs for the tax credit to the commission. By applying for certification, the owner consents that the commission may have access to the historic residence for inspection at reasonable times to ensure that the maintenance or rehabilitation complies with guidelines as established by the commission.(c) The commission shall establish a minimum dollar amount above which an owner must spend in order to qualify for the income tax credit.(d) Upon completion of the maintenance or rehabilitation, the owner shall notify the commission, at which time the commission shall determine whether the maintenance or rehabilitation did or did not comply with the commission guidelines established under this chapter. At that time, the owner will provide the commission with documentation of the work performed and certify the costs incurred in the maintenance or rehabilitation.(e) If the commission approves the maintenance or rehabilitation, the commission shall certify to the owner, in writing, that the maintenance or rehabilitation complied with the guidelines and the total amount of the tax credit based upon the owner's certification of costs. This certification form shall be filed by the owner with the owner's state income tax return when requesting the income tax credit.History of Section.P.L. 1989, ch. 376, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000, ch. 248, § 1.
RI Gen L § 44-33.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.1 - Historic Homeownership Assistance Act|Section 44-33.1-4 - Allocation of income tax credit.

§ 44-33.1-4. Allocation of income tax credit.(a) The income tax credit provided for in this chapter shall be taken in the year the certified maintenance or rehabilitation work is completed; provided, that first users shall take the tax credit during the calendar year in which the property is purchased. Unused portions of the income tax credit may be carried forward to succeeding years by the owner who received the income tax credit.(b) The maximum income tax credit provided for in this chapter which may be taken in a single tax year shall be five hundred dollars ($500) in the years 1989 — 1994 and one thousand dollars ($1,000) beginning in the years 1995 — 2000 and two thousand dollars ($2,000) beginning in 2001 and thereafter.(c) The income tax credit may be claimed by the owner of the eligible historic residence. Alternatively, the income tax credit may be claimed by the first user of the maintained or rehabilitated historic residence; provided, that the first user is the owner-occupant of the historic residence. If the taxpayer ceases to be the owner of the eligible historic residence, or if the property ceases to be an eligible historic residence, any unused income tax credit is forfeited.(d) In the event that there is multiple ownership of the historic residence, the credit will only be allowed to the owner(s) for whom the property is actually a residence. If the property for which the credit is claimed is the residence of some or all of the owners, the credit will be allowed only to those owners who actually incurred the costs for maintenance or rehabilitation. In the event that multiple owners who are also residents all incurred costs for the same project, the credit will be divided proportionally among those owners based on each owner's share of the actual costs.(e) In the event that a historic residence contains a non-depreciable owner-occupied residential unit and not more than two (2) depreciable units also owned by the building's owner-occupant, the full value of the credit will be allowed for maintenance and rehabilitation costs incurred on the entire building. In the event that a historic building contains both non-depreciable owner-occupied residential units and three (3) or more rental units, that portion of maintenance or rehabilitation costs reasonably associated with owner occupied units, which are historic residences as defined in this chapter, may be used to claim a residential historic preservation tax credit.History of Section.P.L. 1989, ch. 376, § 1; P.L. 1990, ch. 277, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000, ch. 248, § 1.
RI Gen L § 44-33.1-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.1 - Historic Homeownership Assistance Act|Section 44-33.1-5 - Form of application and certification.

§ 44-33.1-5. Form of application and certification.The commission shall promulgate all application and certification forms and guidelines for certified maintenance and rehabilitation. The commissioner is authorized to establish a schedule of fees for the review of income tax credit applications. The department of revenue, division of taxation, shall approve the certification form used in filing for state income tax credit and shall develop state income tax forms to calculate and claim income tax credit.History of Section.P.L. 1989, ch. 376, § 1; P.L. 2008, ch. 98, § 49; P.L. 2008, ch. 145, § 49.
RI Gen L § 44-33.2-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.2 - Historic Structures - Tax Credit|Section 44-33.2-1 - Declaration of purpose.

§ 44-33.2-1. Declaration of purpose.The general assembly finds and declares that Rhode Island's historic structures have experienced high vacancy rates and physical deterioration. Without adding economic incentive, these structures are not viable for the redevelopment and reuse by modern commercial, residential or manufacturing enterprises and will continue their physical deterioration. The redevelopment and reuse of these historic structures are of critical importance to the economic measures and will assist in stimulating the reuse and redevelopment of historic structures and will improve property values, foster civic beauty, and promote public education, pleasure, and welfare. The purpose of this chapter is to create economic incentives for the purpose of stimulating the redevelopment and reuse of Rhode Island's historic structures.History of Section.P.L. 2001, ch. 134, § 1.
RI Gen L § 44-33.2-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.2 - Historic Structures - Tax Credit|Section 44-33.2-4.1 - Historic preservation tax credit trust fund.

§ 44-33.2-4.1. Historic preservation tax credit trust fund.All processing fees collected pursuant to this chapter after June 30, 2008 shall be deposited in a historic preservation tax credit restricted receipt account within the historic preservation tax credit trust fund, which shall be used, to the extent resources are available, to refund or reimburse historic tax credit processing fees paid by developers as certified by the division of taxation.History of Section.P.L. 2008, ch. 6, § 2; P.L. 2008, ch. 7, § 2; P.L. 2008, ch. 100, art. 30, § 2; P.L. 2012, ch. 241, art. 13, § 1.
RI Gen L § 44-33.2-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.2 - Historic Structures - Tax Credit|Section 44-33.2-5 - Information requests.

§ 44-33.2-5. Information requests.The tax administrator and his or her agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, paper, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the eligibility for credits claimed and may request information from the commission, and the commission shall provide the information in all cases, to the extent not otherwise prohibited by statute.History of Section.P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2.
RI Gen L § 44-33.2-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.2 - Historic Structures - Tax Credit|Section 44-33.2-6 - Election.

§ 44-33.2-6. Election.Taxpayers who elect and qualify to claim tax credits for the substantial rehabilitation of a certified historic structure pursuant to this chapter are ineligible for any tax credits that may also be available to the taxpayer for the substantial rehabilitation of that particular certified historic structure under the provisions of chapters 33.1 of this title, 64.7 of title 42, and/or 31 of this title.History of Section.P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2.
RI Gen L § 44-33.3-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-1 - Program established.

§ 44-33.3-1. Program established.A senior resident property tax service credit program is hereby established, commencing on July 1, 2004, to allow qualified senior residents, as determined by the provisions of this act, to receive limited real estate tax credits in exchange for services provided to the city of Newport municipal government, as described in this act.History of Section.P.L. 2004, ch. 572, § 1.
RI Gen L § 44-33.3-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-2 - Age and income limits.

§ 44-33.3-2. Age and income limits.Taxpayers qualifying for a senior resident property tax service credit must be sixty-five (65) years of age or older by July 1st, 2004 to earn property tax credit relief under this program. The taxpayers must reside at the property as a full-time resident or residents, and have a gross annual income from all sources at or below the moderate income level for Newport County for the previous calendar year as published by the U.S. Department of Housing and Urban Development for a two-person household for jointly held property, or in the case of a single person, at or below the published level as aforementioned for a one-person household.History of Section.P.L. 2004, ch. 572, § 1; P.L. 2006, ch. 278, § 1; P.L. 2006, ch. 545, § 1.
RI Gen L § 44-33.3-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-3 - Ownership.

§ 44-33.3-3. Ownership.(a) The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of the respective real estate to which the credit will apply.(b) If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpayer or taxpayers applying for the senior resident property tax service credit program.History of Section.P.L. 2004, ch. 572, § 1; P.L. 2010, ch. 239, § 45.
RI Gen L § 44-33.3-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-4 - Maximum abatement and hourly rate.

§ 44-33.3-4. Maximum abatement and hourly rate.The maximum credit taxpayers may earn is five hundred ($500) dollars per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.History of Section.P.L. 2004, ch. 572, § 1.
RI Gen L § 44-33.3-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-5 - Personal exemptions and deferrals.

§ 44-33.3-5. Personal exemptions and deferrals.Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provision of the general or public law, or city of Newport ordinances.History of Section.P.L. 2004, ch. 572, § 1.
RI Gen L § 44-33.3-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-6 - Adoption of local program rules.

§ 44-33.3-6. Adoption of local program rules.The Newport city manager may establish rules and procedures for the senior property tax service credit program. These rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their services.History of Section.P.L. 2004, ch. 572, § 1.
RI Gen L § 44-33.3-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-7 - Certification of service.

§ 44-33.3-7. Certification of service.The board, officer or department supervising the senior taxpayer's service must certify to the assessor the hours of service performed by the taxpayer before the actual tax for the fiscal year is committed. The certification must state the amount actually earned as of that time. Services performed after that date shall be credited toward the next fiscal year's actual tax bill to the extent they are consistent with the program rules established by the Newport city manager. A copy of the certification must also be provided to the senior program participant prior to the actual tax bill being issued.History of Section.P.L. 2004, ch. 572, § 1.
RI Gen L § 44-33.3-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-8 - Status of volunteers.

§ 44-33.3-8. Status of volunteers.Senior taxpayers performing services in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The city of Newport will be liable for damages for injuries to third-parties and for indemnification of the seniors to the same extent as they are in the case of injuries caused by regular municipal employees.History of Section.P.L. 2004, ch. 572, § 1.
RI Gen L § 44-33.3-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program|Section 44-33.3-9 - Taxation on services prohibited.

§ 44-33.3-9. Taxation on services prohibited.In no instance shall the amount by which a person's property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unemployment insurance, for the purposes of workers' compensation, or any other applicable provisions of the Rhode Island general laws.History of Section.P.L. 2004, ch. 572, § 1.
RI Gen L § 44-33.4-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-1 - Program established.

§ 44-33.4-1. Program established.A senior resident property tax service credit program is hereby established, commencing on July 1, 2006, to allow qualified senior residents, as determined by the provisions of this act, to receive limited real estate tax credits in exchange for services provided to the town of Cumberland municipal government, as described in this act.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
RI Gen L § 44-33.4-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-2 - Age and income limits.

§ 44-33.4-2. Age and income limits.Taxpayers qualifying for a senior resident property tax service must be sixty-five (65) years of age or older by July 1, 2006 to earn property tax credit relief under this program. The taxpayers must reside at the property as a full-time resident or residents, and have a gross annual income from all sources at or below the low income level for Providence County for the previous calendar year as published by the U.S. Department of Housing and Urban Development for a two (2) person household for jointly held property, or in the case of a single person, at or below the published level as aforementioned for a one-person household.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
RI Gen L § 44-33.4-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-3 - Ownership.

§ 44-33.4-3. Ownership.The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of the respective real estate to which the credit will apply. If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpayer or taxpayers applying for the senior resident property tax service credit program.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
RI Gen L § 44-33.4-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-4 - Maximum abatement and hourly rate.

§ 44-33.4-4. Maximum abatement and hourly rate.The maximum credit taxpayers may earn is five hundred dollars ($500) per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
RI Gen L § 44-33.4-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-5 - Personal exemptions and deferrals.

§ 44-33.4-5. Personal exemptions and deferrals.Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provision of the general or public law, or town of Cumberland ordinances.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
RI Gen L § 44-33.4-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-6 - Adoption of local program rules.

§ 44-33.4-6. Adoption of local program rules.The Cumberland mayor may establish rules and procedures for the senior property tax service credit program. These rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their services.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
RI Gen L § 44-33.4-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-7 - Certification of service.

§ 44-33.4-7. Certification of service.The board, officer or department supervising the senior taxpayer's service must certify to the assessor the hours of service performed by the taxpayer and must be received by the tax assessor by March 31st of each year.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
RI Gen L § 44-33.4-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program|Section 44-33.4-8 - Status of volunteers.

§ 44-33.4-8. Status of volunteers.Senior taxpayers performing services for the town of Cumberland government in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The town of Cumberland may be liable for damages for injuries to third-parties and for indemnification of the seniors only to the same extent as they are in the case of injuries caused by regular municipal employees.History of Section.P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.