reglab/housing_qa huggingface dataset:
RI Gen L § 44-3-13.11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-13.11 - Exeter - Property tax exemptions for active volunteer members of fire and rescue companies within the town of.

§ 44-3-13.11. Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of.(a) The town council of the town of Exeter may, by ordinance, provide real property tax exemption of up to one hundred thousand dollars ($100,000) or a personal tangible property or vehicle excise tax exemption of up to twenty-five thousand dollars ($25,000) of assessed value of any owned and occupied real property or of any tangible personal property or vehicle owned by any volunteer member of an Exeter fire company or rescue corps; provided, that the organization has qualified as a tax-exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Service Code, 26 U.S.C. § 501(c)(3). The exemption shall also apply to the surviving spouse of any deceased person who qualified for an exemption at the time of his or her death.(b) The exemption shall be in addition to any other exemption to which the person shall be entitled; provided, that any person seeking the exemption shall have presented, to the tax assessor, a true and exact account of his or her ratable estate as provided in §§ 44-5-15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that the person is entitled to the exemption.(c) Any ordinance passed by the town shall provide prospective tax relief only.(d) The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Exeter, upon recommendation of the tax assessor, may, from time to time, by amendment to the ordinance, make changes in the amount of the exemption granted and the rules and regulations regarding eligibility for the exemption as they deem necessary to promote the purpose of this section.(e) Nothing contained in this section shall abrogate or affect the authority conferred upon the assessor by the provisions of § 44-3-4.History of Section.P.L. 2003, ch. 271, § 1; P.L. 2003, ch. 346, § 1; P.L. 2004, ch. 280, § 1; P.L. 2020, ch. 26, § 1; P.L. 2020, ch. 37, § 1.
RI Gen L § 44-3-13.13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-13.13 - Jamestown - Exemption of property of totally disabled persons.

§ 44-3-13.13. Jamestown — Exemption of property of totally disabled persons.(a) The town council of the town of Jamestown may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of Jamestown and who is determined to be totally disabled by the Social Security Administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Jamestown may, from time to time, by amendment to the ordinance, make any changes in the amount of exemption granted and the rules and regulations regarding eligibility for the exemption that it deems necessary to promote the purpose of this section.(b) The town council of the town of Jamestown is authorized in the ordinance to provide that any person who obtains an exemption 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 Jamestown for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.(c) The question of the acceptance or rejection of this section shall be submitted to the qualified electors of the town of Jamestown entitled to vote upon a proposition to impose a tax or for the expenditure of money at the next general or special election to be held after June 30, 2005, and no other action shall be taken under the authority of this section unless a majority of the electors voting on the question, vote to accept this section.History of Section.P.L. 2005, ch. 187, § 1; P.L. 2005, ch. 250, § 1.
RI Gen L § 44-3-13.14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-13.14 - Foster - Exemption of elderly and disabled persons.

§ 44-3-13.14. Foster — Exemption of elderly and disabled persons.The town council of the town of Foster may, by ordinance, issue a tax credit for real property situated in the town of Foster that is owned and occupied by resident owners as follows:(1) Any owner of an owner-occupied, single-family dwelling who has attained the age of sixty-seven (67) years, or more, or who is totally disabled and who is a resident of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit equal to the lesser of:(i) Five hundred dollars ($500); or(ii) Any increase in the "dollar amount" required to be paid by such owner on the said property above the "dollar amount" required to be paid in taxes during the tax assessment next following such owner's sixty-seventh birthday, or following the filing of a certificate evidencing disability, as provided in said ordinance.(2) Any owner of an owner-occupied, single-family dwelling who has attained the age of seventy-seven (77) years, or more, and who is a resident of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit equal to the lesser of:(i) One thousand dollars ($1,000); or(ii) Any increase in the "dollar amount" required to be paid by such owner on the said property above the "dollar amount" required to be paid in taxes during the tax assessment next following such owner's seventy-seventh birthday, as provided in said ordinance.History of Section.P.L. 2017, ch. 287, § 1; P.L. 2017, ch. 298, § 1.
RI Gen L § 44-3-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-14 - Notice to tax assessor on conveyance of tax-exempt realty.

§ 44-3-14. Notice to tax assessor on conveyance of tax-exempt realty.Every firm, business, corporation, or other body which is by any special or general law, or by other means, exempted from the apportionment of any tax upon its real property, shall, within ninety (90) days of the execution of a contract of sale or deed or other form of conveyance, file with the assessor of the city or town, wherein the property is situated, a notification of the conveyance.History of Section.G.L. 1956, § 44-3-14; P.L. 1965, ch. 120, § 1.
RI Gen L § 44-3-14.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-14.1 - Tiverton - Taxation of exempt property upon transfer.

§ 44-3-14.1. Tiverton — Taxation of exempt property upon transfer.(a) Upon the sale of tax-exempt property to a purchaser who or that holds no tax-exempt status, the tax assessor/collector may issue a prorated tax bill on the then-current tax assessment from the date of sale. The prorated tax shall be assessed from the date of sale to the end of the current calendar year.(b) Not later than ninety (90) days after the notice has been received pursuant to § 44-3-14, the assessor shall prorate the tax from the date of the sale to the next date of assessment (December 31). Taxes shall be based on the then-current property assessment and current fiscal year tax rate for the property as classified.(c) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessor within forty-five (45) days from the date of the notification of the prorated tax assessed. If still aggrieved, an appeal may be filed with the tax assessment board of review within thirty (30) days of the assessor's decision. If still aggrieved by the board's decision, a petition in superior court may be filed within thirty (30) days of the notice from the tax board of decision.(d) Upon receipt of the notice/bill from the assessor, the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or hand-delivered to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.History of Section.P.L. 2018, ch. 310, § 1; P.L. 2018, ch. 329, § 1.
RI Gen L § 44-3-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-15 - Persons who are totally disabled.

§ 44-3-15. Persons who are totally disabled.The city or town councils of the various cities and towns may provide by ordinance for the freezing of the rate and valuation of taxes on the real and personal property located in the city or town of any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability; provided, that in the town of Hopkinton, the determination of disability must have been made by the Social Security Administration or the Veterans' Administration, the applicant must meet income requirements established by ordinance which may be amended from time to time and may include the aggregate income of the applicant and all other persons residing with him or her and, upon attaining the age of sixty-five (65), the person who is totally disabled is no longer entitled to this freeze of rate and valuation; provided, that the freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides; and provided, further, that the exemption shall not be allowed unless the person entitled thereto shall have 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 foregoing is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The foregoing is in addition to any other exemption provided by law; and provided further that in the town of Warren the exemption shall be in the amount of twenty thousand four hundred eighty dollars ($20,480), and provided further that in the town of Charlestown the town council may create a tax dollar credit reduction in lieu of such exemption, upon terms and conditions that the council may prescribe.History of Section.P.L. 1970, ch. 269, § 1; P.L. 1994, ch. 167, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.
RI Gen L § 44-3-15.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-15.1 - Hopkinton - Freezing of tax rates for persons who are totally disabled.

§ 44-3-15.1. Hopkinton — Freezing of tax rates for persons who are totally disabled.(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Hopkinton may, by ordinance, provide for the freezing of the rate and valuation of taxes on the real and personal property located in the town to any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability. The applicant must be determined by the Social Security Administration or Veterans' Administration to be totally disabled, and the applicant must be under the age of sixty-five (65) years; and the applicant must meet income guidelines to be established and set forth within the ordinance, and which may be changed from time to time by amendment of the ordinance. The "income" guidelines may pertain to income of every nature and description, and may include the aggregate income of the applicant and all other persons residing with him or her. The freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled thereto shall have 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 foregoing is claimed, due evidence that he or she is so entitled, which evidence must be resubmitted annually for each year during which the applicant desires the "freeze" to continue.(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the tax freeze provided for in this section. The foregoing shall be in addition to any other exemption provided by law; and provided further, that the real estate shall not be taken from the tax rolls and shall be subject to the bonded indebtedness of the city or town.History of Section.P.L. 1994, ch. 57, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
RI Gen L § 44-3-15.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-15.2 - Bristol - Persons who are totally disabled.

§ 44-3-15.2. Bristol — Persons who are totally disabled.(a) Notwithstanding the provisions of § 44-3-15, the town council of Bristol may, by ordinance, exempt from taxation the real property in the town, owned and occupied by any resident who is one hundred percent (100%) disabled and unable to work as of the date of assessment. The applicant must be determined by the Social Security Administration or Veteran's Administration to be totally disabled; the applicant must be under the age of sixty-five (65) years as of the date of assessment; and the applicant must have a gross household income of less than eighteen thousand dollars ($18,000) per year. The "income" guidelines shall pertain to income of every nature and description and shall be deemed to include the aggregate gross income of the applicant and all other persons, over the age of twenty-one (21) years, residing with him or her. The exemption applies only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled to it shall have 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, due evidence that he or she is entitled, which evidence must be resubmitted annually for each year which the applicant desires the exemption to continue.(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the exemption provided for in this section. The exemption provided for in this section shall be in addition to any other exemption provided by law, excepting the veteran's one hundred percent (100%) disabled exemption provided for in § 44-3-4(c).History of Section.P.L. 1995, ch. 349, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
RI Gen L § 44-3-15.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-15.3 - Smithfield - Tax credit for persons who are totally disabled.

§ 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.History of Section.P.L. 2003, ch. 266, § 1; P.L. 2003, ch. 288, § 1.
RI Gen L § 44-3-15.3.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-15.3.1 - Smithfield - Exemption of Special Olympics Rhode Island, Inc.

§ 44-3-15.3.1. Smithfield — Exemption of Special Olympics Rhode Island, Inc.The town council of the town of Smithfield may exempt from taxation the Special Olympics Rhode Island, Inc.History of Section.P.L. 2012, ch. 223, § 1; P.L. 2012, ch. 225, § 1.
RI Gen L § 44-3-15.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-15.4 - Lincoln - Tax credit for persons who are totally disabled.

§ 44-3-15.4. Lincoln — Tax credit for persons who are totally disabled.(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Lincoln may, by ordinance, provide for a tax credit in the amount of six hundred dollars ($600) 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.History of Section.P.L. 2006, ch. 99, § 1; P.L. 2006, ch. 152, § 1.
RI Gen L § 44-3-15.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-15.5 - Lincoln - Tax credit for persons over the age of 65 years.

§ 44-3-15.5. Lincoln — Tax credit for persons over the age of 65 years.Notwithstanding any provisions of this chapter or any provision of the general or public laws to the contrary, the town council of the town of Lincoln may, by ordinance, provide that any real property owned and occupied for a period of five (5) years or more by any person over the age of sixty-five (65) shall be eligible for a credit against their owner occupied residential property in an amount calculated in conformity with the following guidelines.(1) Measurement of Income. The income to be used shall be as has or would be reported on State Form RI-1040H (RI Property Tax Relief Claim) as "Total 20XX Household Income."(2) Calculation of Credit. The annual credit to be applied shall be as determined by the following income thresholds and credit amounts:  Total Household Age Age Age Age    65 to 70 71 to 75 76 to 80 81 and Over   $25,000 and above $600 $600 $600 $600   $20,000 to $24,999 $700 $800 $900 $1,000   $17,500 to $19,999 $800 $900 $1,000 $1,100   $15,000 to $17,999 $900 $1,000 $1,100 $1,200   $14,999 and below $1,000 $1,100 $1,200 $1,300  (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 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) calendar years immediately preceding the application.(c) In order to qualify for the credit established by this section, a person must be sixty- five (65) years of age on or before December 31 of the year preceding the year in which the tax is due and payable.(d) The credit provided by this section shall be applied to the tax roll by the tax assessor of the town of Lincoln, and the tax assessor shall require that each person seeking such credit shall apply on or before April 15 of each year, except for the year of enactment, that date to be determined by the tax assessor. Such application shall be in a form prescribed by the tax assessor.(e) This credit shall be in addition to any and all other exemptions from taxation to which such person may be otherwise entitled; provided, however, that only one credit shall be permitted for each parcel of property whether or not there be one or more owners eligible for such credit.(f) When property is held in trust, the settler, beneficiary, and trust are not eligible for the additional credit provided by this section. A trustee-occupier of the residence would be eligible if all other requirements are met.History of Section.P.L. 2010, ch. 273, § 1; P.L. 2010, ch. 285, § 1.
RI Gen L § 44-3-15.6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-15.6 - Bristol volunteer firefighters exemption.

§ 44-3-15.6. Bristol volunteer firefighters exemption.The town of Bristol may establish, by ordinance, a program to provide property tax relief for any individual who volunteers his or her services as a firefighter or emergency medical technician. Such tax relief may provide an abatement of up to two thousand five hundred dollars ($2,500) in property taxes due for any fiscal year. The criteria for providing such tax relief may include, but not be limited to, years of service, rank, quantity of calls responded to, number of training hours, and certification status.History of Section.P.L. 2017, ch. 454, § 1; P.L. 2017, ch. 470, § 1.
RI Gen L § 44-3-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-17 - Tax exempt property - Listing and valuation.

§ 44-3-17. Tax exempt property — Listing and valuation.The tax assessor of every city and town shall annually list the estimated value of the property, which is exempt from taxation because of the nonprofit status of the owner of the land.History of Section.P.L. 1972, ch. 84, § 1.
RI Gen L § 44-3-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-18 - Repealed.

§ 44-3-18. Repealed.History of Section.P.L. 1977, ch. 202, § 1; P.L. 1980, ch. 35, § 1; Repealed by P.L. 2004, ch. 6, § 37, effective April 14, 2004.