reglab/housing_qa huggingface dataset:
RI Gen L § 44-3-65 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-65 - Narragansett and East Greenwich - Tangible business property tax exemption.

§ 44-3-65. Narragansett and East Greenwich — Tangible business property tax exemption.The town of Narragansett and the town of East Greenwich may, by ordinance, create a tangible business property tax exemption for local small business owners in an amount not to exceed thirty-five thousand dollars ($35,000).History of Section.P.L. 2016, ch. 327, § 1; P.L. 2019, ch. 21, § 2; P.L. 2019, ch. 22, § 2.
RI Gen L § 44-4-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-1 - Place of taxation of real estate.

§ 44-4-1. Place of taxation of real estate.All real estate is taxed in the city or town where the real estate is situated.History of Section.G.L. 1896, ch. 45, § 1; G.L. 1909, ch. 57, § 1; G.L. 1923, ch. 59, § 1; G.L. 1938, ch. 30, § 1; G.L. 1956, § 44-4-1.
RI Gen L § 44-4-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-2 - Buildings on leased land deemed real estate.

§ 44-4-2. Buildings on leased land deemed real estate.Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.History of Section.G.L. 1896, ch. 45, § 2; G.L. 1909, ch. 57, § 2; G.L. 1923, ch. 59, § 2; G.L. 1938, ch. 30, § 2; G.L. 1956, § 44-4-2.
RI Gen L § 44-4-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-3 - Fixtures declared to be real estate.

§ 44-4-3. Fixtures declared to be real estate.The main wheels, steam engines, dynamos, boilers, and shafts, whether upright or horizontal, drums, pulleys, and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes, ammonia pipes, air pipes, gas fixtures, electric fixtures, and water fixtures attached to, and all kettles set and used in, any manufacturing establishment, are declared to be real estate when owned by the owners of the real estate to which they are attached.History of Section.G.L. 1896, ch. 45, § 3; P.L. 1905, ch. 1246, § 3; G.L. 1909, ch. 57, § 3; G.L. 1923, ch. 59, § 3; G.L. 1938, ch. 30, § 3; G.L. 1956, § 44-4-3.
RI Gen L § 44-4-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-4 - Assessment of real estate taxes against owner.

§ 44-4-4. Assessment of real estate taxes against owner.Taxes on real estate are assessed to the owners, including purchasers at tax sales of fractional interests, and separate tracts or parcels, and their fractioned interests, if any, shall be separately described and valued so far as practicable; provided, that no misdescription, defect in description, or mistake in valuation, so long as the estate assessed can be identified, shall be taken advantage of by any taxpayer in order to avoid the payment of a tax assessed against the taxpayer, unless he or she has brought to the assessors a true and exact account of all his or her ratable estate, describing and specifying the value of every parcel of his or her real and personal estate, at the time that they may prescribe for the assessing of the tax. Nothing contained in this section shall be construed to deprive a taxpayer of the remedies provided in §§ 44-5-26 — 44-5-31.History of Section.G.L. 1896, ch. 45, § 4; P.L. 1901, ch. 920, § 1; G.L. 1909, ch. 57, § 4; P.L. 1909, ch. 461, § 1; G.L. 1923, ch. 59, § 4; P.L. 1932, ch. 1945, § 1; G.L. 1938, ch. 30, § 4; G.L. 1956, § 44-4-4; P.L. 1987, ch. 225, § 1.
RI Gen L § 44-4-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-4.1 - State property taxed to lessee or tenant.

§ 44-4-4.1. State property taxed to lessee or tenant.Any property owned by the state, except land and piers but including any other real property, buildings, improvements, and tangible personal property attached to, contained in, or used in connection with the property, which is leased or rented for a term of ten (10) or more years, including any options to renew or extend the term, shall be taxed to the person, partnership, corporation, joint stock company, or association leasing or renting the property, who, for the purposes of taxation is deemed the owner of the property; but excluding:(1) Property acquired by the state from the United States pursuant to 49 U.S.C. § 47151 et seq., and managed for it by the Rhode Island economic development corporation;(2) State property which is leased by any corporation, association, or organization which is exempt from property taxation;(3) State property which is leased for purposes of nonprofit public use or service;(4) Portions of buildings which are owned by the state, the portions being of a size, shape, or other unique character which makes them impossible to measure or separate for purposes of taxation; and(5) State property leased for purposes which are necessary to the operation of an airport.History of Section.P.L. 1982, ch. 451, § 2; P.L. 2005, ch. 410, § 27.
RI Gen L § 44-4-4.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-4.2 - Leasehold improvements taxed to tenant of quasi-public corporation.

§ 44-4-4.2. Leasehold improvements taxed to tenant of quasi-public corporation.Commencing with taxes assessed on December 31, 2001, whenever real property is owned by a quasi-public corporation and leased to a tenant which is engaged in any business for profit, and that property is located at an airport terminal building with more than ten thousand (10,000) air carrier aircraft operations annually, any tax on leasehold improvements shall be paid by the tenant, who, for the purposes of taxation, shall be deemed to be the owner of the leasehold improvements, regardless of whether the improvements become state property, unless the improvements or the tenant or subtenant are otherwise exempt from taxation.History of Section.P.L. 2002, ch. 61, § 1; P.L. 2002, ch. 65, art. 40, § 4; impl. am. P.L. 2002, ch. 67, § 7; P.L. 2002, ch. 129, § 1.
RI Gen L § 44-4-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-5 - Mortgagor in possession of real estate deemed owner.

§ 44-4-5. Mortgagor in possession of real estate deemed owner.The mortgagor is deemed to be the owner of mortgaged real estate, so long as the real estate is in the mortgagor's possession.History of Section.G.L. 1896, ch. 45, § 5; G.L. 1909, ch. 57, § 5; G.L. 1923, ch. 59, § 5; G.L. 1938, ch. 30, § 5; G.L. 1956, § 44-4-5.
RI Gen L § 44-4-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-6 - Tenant for life or years.

§ 44-4-6. Tenant for life or years.Estates in the possession of a tenant for life or for a term of ten (10) or more years when by the terms of his or her lease the tenant for years is required to pay the taxes on the estate, may be taxed to the tenant, who, for the purposes of taxation is deemed the owner.History of Section.G.L. 1896, ch. 45, § 6; G.L. 1909, ch. 57, § 6; G.L. 1923, ch. 59, § 6; P.L. 1929, ch. 1388, § 1; G.L. 1938, ch. 30, § 6; G.L. 1956, § 44-4-6.
RI Gen L § 44-4-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-7 - Undivided real estate of decedent.

§ 44-4-7. Undivided real estate of decedent.Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions of the estate; and each heir or devisee is liable for the whole of the tax, and shall have a lien on the shares of his or her associate heirs or devisees in the estate, for their proportion of the tax, if paid by the heir or devisee.History of Section.G.L. 1896, ch. 45, § 7; G.L. 1909, ch. 57, § 7; G.L. 1923, ch. 59, § 7; G.L. 1938, ch. 30, § 7; G.L. 1956, § 44-4-7.
RI Gen L § 44-4-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-8 - Real estate tax assessed to person not the owner.

§ 44-4-8. Real estate tax assessed to person not the owner.If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having the record title has notice of the assessment.History of Section.G.L. 1896, ch. 45, § 8; G.L. 1909, ch. 57, § 8; G.L. 1923, ch. 59, § 8; G.L. 1938, ch. 30, § 8; G.L. 1956, § 44-4-8.
RI Gen L § 44-4-8.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-8.1 - Apportionment of taxes upon sale of real estate.

§ 44-4-8.1. Apportionment of taxes upon sale of real estate.Whenever any real estate situated in this state is sold and conveyed to a purchaser, the tax assessed upon the real estate and the buildings and land improvements thereon as of any December 31st shall, except as otherwise provided by contract of the parties involved, be apportioned as if the assessment were made in advance for the immediate following calendar year and shall be adjusted between the seller and the purchaser as of the date of delivery of the deed of conveyance, the seller paying for the period commencing January 1st to and including the date of delivery of the deed of conveyance, and the purchaser paying the balance of the taxes.History of Section.G.L. 1956, § 44-4-8.1; P.L. 1966, ch. 150, § 1.
RI Gen L § 44-4-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-9 - Rules for taxation of tangible personal property.

§ 44-4-9. Rules for taxation of tangible personal property.All ratable tangible personal property shall be taxed as described in §§ 44-4-10, 44-4-14, 44-4-15, and 44-4-24.History of Section.G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-9; P.L. 1969, ch. 197, art. 7, § 7.
RI Gen L § 44-4-11 - 44-4-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-11 - 44-4-13 - Repealed.

§ 44-4-11 — 44-4-13. Repealed.History of Section.G.L. 1896, ch. 45, § 13; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 2146, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; P.L. 1948, ch. 2132, § 1; P.L. 1960, ch. 252, § 20 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1962, ch. 255, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 11.
RI Gen L § 44-4-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-14 - Tangible personal property in decedent's estate.

§ 44-4-14. Tangible personal property in decedent's estate.If no executor of the will of, or no administrator of the estate of, a deceased person has been appointed, the tangible personal property of the deceased person, liable to taxation, is assessed as the estate of the deceased person, in the city or town where the deceased person resided, and the executor or administrator subsequently appointed is liable in his or her official capacity for so much of the tax proven not to be in excess of the tax upon the amount for which the estate was properly taxable.History of Section.G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-14; P.L. 1960, ch. 52, § 21 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 8.
RI Gen L § 44-4-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-15 - Property of minors not under guardianship.

§ 44-4-15. Property of minors not under guardianship.The tangible personal property of any minor not under guardianship is assessed to the minor, and the minor is liable for so much of the tax, notwithstanding his or her minority, proven not to be in excess of the tax upon the amount for which the minor was properly taxable.History of Section.G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-15; P.L. 1960, ch. 52, § 22 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 9.
RI Gen L § 44-4-16 - 44-4-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-16 - 44-4-23 - Repealed.

§ 44-4-16 — 44-4-23. Repealed.History of Section.G.L. 1896, ch. 45, § 14; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; P.L. 1915, ch. 1204, § 15; G.L. 1923, ch. 59, § 9; G.L. 1923, ch. 268, § 15; P.L. 1925, ch. 604, § 1; P.L. 1929, ch. 1428, § 4; P.L. 1935, ch. 2210, § 1; G.L. 1938, ch. 30, § 9; P.L. 1947, ch. 1887, art. 1, § 2; P.L. 1950, ch. 2601, § 2; P.L. 1960, ch. 52, §§ 20 to 25; (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1962, ch. 255, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 11.
RI Gen L § 44-4-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-24 - Rule as to situs of tangible personal property.

§ 44-4-24. Rule as to situs of tangible personal property.(a) All ratable tangible personal property shall be taxed to the owner of the property in the town or city in which the property has been situated for the larger portion of the twelve (12) months ending with the date of assessment. If any tangible personal property has not been situated in any one town or city for the larger portion of the twelve (12) months ending with the date of assessment, then the tangible personal property shall be taxed in the town or city where the property is stored, garaged, or permanently situated at the time of assessment.(b) Any tax or portion of a tax under this section in arrears at the time of application or renewal is cause for the clerk of any city or town to refuse to grant or renew any license created under the ordinances of the city or town.History of Section.G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-24; P.L. 1959, ch. 114, § 1; P.L. 1960, ch. 52, § 26 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 112, § 2; P.L. 1969, ch. 197, art. 7, § 10; P.L. 1990, ch. 243, § 1; P.L. 1998, ch. 219, § 1; P.L. 2000, ch. 265, § 1.
RI Gen L § 44-4-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4 - Situs and Ownership of Taxable Property|Section 44-4-25 - Severability.

§ 44-4-25. Severability.If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph, section or part of this chapter or the application of it to any person or circumstance, the adjudication shall not affect, impair, invalidate or nullify the remainder of this chapter, or the applications of this chapter, which can be given effect without the invalid provision application, but the effect of the court's adjudication shall be confined to the clause, sentence, paragraph, or section or part of this chapter, or application of it, which can be given effect without the invalid provision or application so adjudged to be invalid or unconstitutional.History of Section.P.L. 2002, ch. 65, art. 40, § 4.
RI Gen L § 44-4.1-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.1 - Historic Residence - Tax Credit|Section 44-4.1-1 - Declaration of purpose.

§ 44-4.1-1. 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 allow cities and towns to provide property tax relief to mitigate against the increased assessment of historic houses when they undergo substantial maintenance or rehabilitation.History of Section.P.L. 1988, ch. 549, § 1.
RI Gen L § 44-4.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.1 - Historic Residence - Tax Credit|Section 44-4.1-3 - Property tax reduction.

§ 44-4.1-3. Property tax reduction.(a) Each city or town may, by ordinance, provide up to twenty percent (20%) reduction in property tax liability for a period of up to five (5) years to an owner of a historic residence who incurs substantial maintenance or rehabilitation costs; provided, however, that(b) Warren. The town council of the town of Warren may, by ordinance, increase the time period for the reduction in property tax liability up to nine (9) years to an owner of an historic residence who incurs substantial maintenance or rehabilitation costs and to the owner of a historic commercial structure, with a value not to exceed one million dollars ($1,000,000) who incurs substantial maintenance or rehabilitation costs for the building's exterior or structural features.(c) The town or city may elect to provide the reduction to any contributing property listed on the state register of historic places, or to any property covered by chapter 24.1 of title 45, or to both. Each city or town shall establish a minimum dollar amount above which an owner must spend in order to qualify for the property tax reduction.History of Section.P.L. 1988, ch. 549, § 1; P.L. 2000, ch. 47, § 1; P.L. 2000, ch. 92, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
RI Gen L § 44-4.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.1 - Historic Residence - Tax Credit|Section 44-4.1-4 - Completion - Certification.

§ 44-4.1-4. Completion — Certification.Upon completion of maintenance or rehabilitation for which the owner of a historic residence, or historic commercial structure, seeks property tax reduction, the owner shall apply to the local tax assessor for relief under this chapter. Upon receiving the application, the city or town tax assessor shall notify the commission. The commission shall inspect the maintenance or rehabilitation of the historic residence, or historic commercial structure, and make a recommendation to the tax assessor who shall certify if it complies with the commission guidelines. The commission may establish a schedule of reasonable fees for the processing of inspection of maintenance and rehabilitation. The property tax reduction commences in the year that the inspection certifies approval of the maintenance or rehabilitation. An owner who receives a property tax reduction pursuant to this chapter shall, upon completion of further maintenance or rehabilitation, which again fulfills the necessary requirements of this chapter, receive a new five (5) year property tax reduction commencing on approval of the most recent application.History of Section.P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
RI Gen L § 44-4.1-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.1 - Historic Residence - Tax Credit|Section 44-4.1-5 - Restrictive covenant required.

§ 44-4.1-5. Restrictive covenant required.No historic residence, or historic commercial structure, maintained or rehabilitated may benefit from the provisions of this chapter unless the owner of the historic residence, or historic commercial structure, grants a restrictive covenant to the commission, agreeing that the historic residence, or historic commercial structure, shall retain its use and be maintained in a manner which preserves the historic character of the historic residence or historic commercial structure's rehabilitated portions historic character for a period equal to the length of the property tax reduction or until title to the property is transferred.History of Section.P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
RI Gen L § 44-4.1-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.1 - Historic Residence - Tax Credit|Section 44-4.1-6 - Forfeiture.

§ 44-4.1-6. Forfeiture.In the event of the failure of the owner to keep the property nondepreciable or to maintain the property according to the commission's guidelines during the period of the tax reduction, the owner forfeits the property tax reduction retroactive to the date the reduction commenced. All differences in the amount of taxes that were paid and those that would have been due but for the reduction are payable together with interest of twelve percent (12%) per annum from the dates that the payments would have been due and are a lien against the historic residence. If the property is transferred to a new owner within the period that the tax reduction applies, the tax reduction shall cease, and not be applied to the new owner.History of Section.P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
RI Gen L § 44-4.1-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.1 - Historic Residence - Tax Credit|Section 44-4.1-7 - Administration of program.

§ 44-4.1-7. Administration of program.The tax assessor shall promulgate all application and certification forms. The commission shall establish guidelines for the maintenance and rehabilitation of historic residences.History of Section.P.L. 1988, ch. 549, § 1.
RI Gen L § 44-4.1-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.1 - Historic Residence - Tax Credit|Section 44-4.1-8 - Appeal.

§ 44-4.1-8. Appeal.Appeal of decisions of the tax assessor under the provisions of this chapter is to the city or town council for a full hearing de novo; provided, that in cities or towns where there is established a tax appeal board, appeal may, at the discretion of the city or town council, be to the board for a full hearing de novo and the decision of the city or town council or tax appeal board may be further appealed under the provisions of chapter 35 of title 42, Administrative Procedures Act.History of Section.P.L. 1988, ch. 549, § 1.
RI Gen L § 44-4.2-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.2 - Historic Industrial Building - Tax Deferment|Section 44-4.2-1 - Short title.

§ 44-4.2-1. Short title.This chapter shall be known and may be cited as the "Historic Building Preservation and Affordable Residential Housing Act of Pawtucket".History of Section.P.L. 1989, ch. 132, § 1.
RI Gen L § 44-4.2-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.2 - Historic Industrial Building - Tax Deferment|Section 44-4.2-2 - Declaration of necessity.

§ 44-4.2-2. Declaration of necessity.Latest surveys in the city of Pawtucket indicate a sizeable number of historic industrial mill buildings, which are unutilized or underutilized and a growing need to provide affordable residential housing for the residents of the city. Inability to provide this housing through the conventional free market forces has magnified the problem to a degree, which mandates immediate action. Economy and efficiency dictate that the most desirable method for dealing with this shortage is to convert unutilized and underutilized historic mill buildings for use as affordable residential housing through a cooperative partnership of local municipal tax authorities, building owners, and private sector lending institutions.History of Section.P.L. 1989, ch. 132, § 1.