reglab/housing_qa huggingface dataset:
RI Gen L § 44-3-31.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-31.2 - Providence - Special property tax consideration for designated properties.

§ 44-3-31.2. Providence — Special property tax consideration for designated properties.(a) The city of Providence may, by ordinance, provide special tax consideration for designated properties on the landmark list as part of the mill restoration program and in the arts and entertainment district in the city of Providence.(b) Upon enactment [June 14, 2002] property taxes levied on eligible properties as of December 31, 2000, shall reflect adapted tax considerations. Owners of eligible properties are required to begin renovations by December 31, 2005, in order to qualify for continued tax considerations. Properties that fail to meet this deadline will be required retroactively to pay the difference between their actual tax payments and what they would have paid, if ineligible, for the specified tax considerations.(c) Eligible properties shall be taxable properties located on the landmark list approved by ordinance in the city of Providence, and shall be eligible if certified by the city building inspector as in need of substantial rehabilitation.(d) Tax benefits for eligible properties shall be transferable to new owners or tenants, but the life of the tax consideration shall not be extended.(e) "Substantial rehabilitation" means rehabilitation that adheres to the applicable building and fire codes, extends to all floors that may be occupied of the building, and equals at least fifty percent (50%) of the current replacement value of the structure, as certified by the city building inspector.(f) Nothing in this section shall be construed to diminish the authority of any body to review and approve the construction plans for overall appearance or historical preservation standards.(g) During the period of eligibility, the city of Providence shall also be authorized to use special consideration in taxing tangible property located in businesses in eligible properties. For the ten (10) year period, the rate of thirty-three dollars and forty-four cents ($33.44) shall be applied annually to tangible property value, as it is determined and may change from year to year. This consideration shall apply to all taxable businesses occupying eligible properties during the period of eligibility, regardless of when they first occupied the property.(h) The term of any special property tax consideration previously approved under this section that is still in effect upon the effective date of this section shall, notwithstanding any provision therein to the contrary, be extended for five (5) years.History of Section.P.L. 2002, ch. 103, § 2; P.L. 2004, ch. 6, § 36; P.L. 2010, ch. 269, § 1; P.L. 2010, ch. 281, § 1.
RI Gen L § 44-3-31.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-31.3 - Providence - Additional special property tax consideration for designated properties.

§ 44-3-31.3. Providence — Additional special property tax consideration for designated properties.(a) The city of Providence may, by ordinance, provide special tax consideration for designated properties on the landmark list as part of the mill restoration program and in the arts and entertainment district in the city of Providence.(b) Upon enactment, property taxes levied on eligible properties as of December 31, 2010, shall be in an amount equal to the tax assessed as of December 31, 2000. Owners of eligible properties are required to begin renovations by December 31, 2015, in order to qualify for continued tax considerations. Properties that fail to meet this deadline will be required retroactively to pay the difference between their actual tax payments and what they would have paid, if ineligible, for the specified tax considerations.(c) Eligible properties shall be taxable properties located on the landmark list approved by ordinance in the city of Providence, and shall be eligible if certified by the city building inspector as in need of substantial rehabilitation.(d) Tax benefits for eligible properties shall be transferable to new owners or tenants, but the life of the tax consideration shall not be extended.(e) "Substantial rehabilitation" means rehabilitation that adheres to the applicable building and fire codes, extends to all floors of the building that may be occupied, and equals at least fifty percent (50%) of the current replacement value of the structure, as certified by the city building inspector.(f) Nothing in this section shall be construed to diminish the authority of any body to review and approve the construction plans for overall appearance or historical preservation standards.(g) During the period of eligibility, the city of Providence shall also be authorized to use special consideration in taxing tangible property located in businesses in eligible properties. For the ten (10) year period, the rate of thirty-three dollars and forty-four cents ($33.44) shall be applied annually to tangible property value, as it is determined and may change from year to year. This consideration shall apply to all taxable businesses occupying eligible properties during the period of eligibility, regardless of when they first occupied the property.History of Section.P.L. 2010, ch. 278, § 1; P.L. 2010, ch. 280, § 1.
RI Gen L § 44-3-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-32 - Portsmouth - Tax exemption for the elderly.

§ 44-3-32. Portsmouth — Tax exemption for the elderly.(a) The town council of the town of Portsmouth may provide an ordinance for exemptions, partial or total, from taxation on parcels of real property located in the town which, as of the date of assessment, are owned and occupied wholly or partially as dwellings by persons who are citizens and residents of the town and who have attained the age of sixty-five (65) years. Each exemption is in the form of a credit against the taxes assessed on the real property. The amount of the credit with respect to each person is based on the annual income of that person. The maximum income for which each stated credit amount shall be allowed is set by the town council by resolution in January of each year provided that "income" includes the aggregate income of the person and all other persons residing with him or her; provided further, that "income" is computed on a calendar-year basis and includes all income of every nature and description, whether or not taxable, and whether earned or unearned, and includes but is not limited to dividends, interest, gross rents, gains, gifts, pensions, all types of compensation, and social security and veterans' benefits. Only one exemption shall be allowed with respect to any one building; provided, that the exemption shall be allowed for single or multiple family dwellings and other buildings so long as the person resides in the dwelling. The exemption shall not be allowed unless the person entitled to it has presented to the tax assessor on or before June 1 of each year for which the exemption is sought an application for the exemption and due evidence that he or she is entitled to it, including, for example but not by way of limitation, certified birth records, voter registration records, and statements of annual income sworn or affirmed by the applicant before a person qualified to administer oaths. Such information shall be kept confidential by the tax assessor.(b) Each exemption terminates immediately:(1) Upon the alienation of the real property;(2) In the event the person ceases to occupy the real property as his or her dwelling; or(3) Upon the death of the person.History of Section.P.L. 1989, ch. 28, § 1; P.L. 1999, ch. 320, § 1.
RI Gen L § 44-3-32.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-32.1 - Portsmouth - Tax exemption for farmland, forest land, open space or historic preservation site.

§ 44-3-32.1. Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site.(a) The town council of the town of Portsmouth may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forest land, open space land, or historic preservation site pursuant to the provisions of chapter 27 of this title, chapter 36 of title 45, a classification established by ordinance. The amount of the exemption, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, shall be provided for by ordinance, and the town council of the town of Portsmouth may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, as it deems necessary to promote the purpose of this section.(b) The town council of the town of Portsmouth 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 Portsmouth 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.History of Section.P.L. 1990, ch. 141, § 1; P.L. 1990, ch. 267, § 1; P.L. 2013, ch. 64, § 1; P.L. 2013, ch. 65, § 1.
RI Gen L § 44-3-32.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-32.2 - Cities and towns - Tax exemption for farmland, forestland or open space land.

§ 44-3-32.2. Cities and towns — Tax exemption for farmland, forestland, or open space land.(a) Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forestland, or open space land pursuant to the provisions of chapter 27 of this title. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.(b) Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation any real property utilized in the production of dairy products by a licensed dairy in Rhode Island, current and future, pursuant to the department of health rules and regulations, including cow, sheep, and goat dairies. The real property shall include grazing land, cropland, outbuildings, and any other facility used in the direct production and processing of dairy products. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.(c) Cities and towns of Rhode Island are authorized by 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 for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the city or town in a civil action.(d) Cities and towns in the state of Rhode Island are authorized by ordinance to exempt from taxation any real property situated in the town classified and utilized as farmland on which the development rights have been sold or donated and will remain farmland in perpetuity. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.History of Section.P.L. 2002, ch. 223, § 1; P.L. 2002, ch. 247, § 1; P.L. 2003, ch. 398, § 1; P.L. 2021, ch. 182, § 1, effective July 6, 2021; P.L. 2021, ch. 183, § 1, effective July 6, 2021.
RI Gen L § 44-3-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-33 - Burrillville - Tax exemption for the Industrial Foundation of Burrillville.

§ 44-3-33. Burrillville — Tax exemption for the Industrial Foundation of Burrillville.(a) The town council of the town of Burrillville may, by an ordinance pursuant to the home rule charter of the town of Burrillville, exempt from taxation the real property situated in that town and owned and/or occupied or otherwise controlled by the Industrial Foundation of Burrillville.(b) The town of Burrillville may impose any conditions or other requirements for the exemption of taxation upon the Industrial Foundation of Burrillville upon its dissolution as a nonprofit corporation or upon fulfillment of its chartered purpose.(c) The exemption if adopted by the town of Burrillville may be retroactive to December 31, 1986.History of Section.P.L. 1989, ch. 247, § 1.
RI Gen L § 44-3-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-34 - Central Falls - Homeowner exemption.

§ 44-3-34. Central Falls — Homeowner exemption.(a) The city council of the city of Central Falls, may, by ordinance, provide that the property of each person who is a domiciled resident of the city of Central Falls and which property is the principal residence of that person is exempt from taxation as follows: owner-occupied dwellings of no more than five (5) units not to exceed sixty thousand dollars ($60,000) of assessed valuation. The exemption is applied to residential property and includes property with up to a total of five (5) residential units and may include one commercial or professional use unit as part of the total of five (5) assessed units.(b) Each person upon application for exemption shall provide by means of a sworn statement to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption and eligibility for the exemption.(c) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the city of Central Falls, upon approval of the city council, may provide for a proration of the homestead exemption in cases where title to a property passes from:(1) Those not entitled to claim an exemption to those who are entitled to claim an exemption; or(2) A person entitled to claim an exemption to those who are not entitled to claim an exemption.(d) The city council of the city of Central Falls shall, by ordinance, establish rules and regulations governing the acceptance of evidence of residence.History of Section.P.L. 1989, ch. 450, § 1; P.L. 1994, ch. 32, § 1; P.L. 1995, ch. 249, § 1; P.L. 1995, ch. 302, § 1; P.L. 2004, ch. 6, § 36; P.L. 2004, ch. 235, § 1; P.L. 2004, ch. 328, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 346, § 1; P.L. 2008, ch. 461, § 1; P.L. 2018, ch. 320, § 1; P.L. 2018, ch. 334, § 1; P.L. 2020, ch. 42, § 2; P.L. 2020, ch. 58, § 2.
RI Gen L § 44-3-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-35 - Burrillville - Real estate tax exemption for persons who are disabled.

§ 44-3-35. Burrillville — Real estate tax exemption for persons who are disabled.(a) The town council of the town of Burrillville is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value from local taxation on residential property for any person who is:(1) Determined by the social security administration to be totally disabled or for persons ineligible for social security, eligibility shall be determined through a process to be established by ordinance;(2) Owns a single-family or a two-family residential property for a period of one year next prior to the filing of an application for taxation; and(3) Occupies as his or her legal domicile, the residential property for which an exemption is being applied.(b) This exemption is in addition to any other tax exemption provided under any other acts or ordinances of the town of Burrillville.(c) The exemption is not allowed unless the person entitled to it has presented to the tax assessor on or before the last day in 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. 1992, ch. 294, § 1; P.L. 2004, ch. 31, § 1; P.L. 2004, ch. 66, § 1; P.L. 2010, ch. 284, § 1; P.L. 2010, ch. 320, § 1.
RI Gen L § 44-3-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-36 - Portsmouth - Real estate tax exemption for persons who are disabled.

§ 44-3-36. Portsmouth — Real estate tax exemption for persons who are disabled.(a) The town council of the town of Portsmouth is authorized to provide, by ordinance, for an exemption not to exceed five thousand dollars ($5,000) on assessed value from local taxation on real residential property owned by any person who meets the following four (4) requirements:(1) Head of household;(2) Is determined by the Social Security Administration to be totally disabled;(3) Has an annual gross income of less than fifteen thousand dollars ($15,000); and(4) Occupies the property as the principal domicile of the disabled person.(b) In no case is the real residential property entitled to more than one five thousand dollar ($5,000) exemption even though occupied and designated as a domicile by more than one disabled person.(c) Any person who is claiming an exemption under the ordinance pursuant to this section shall not be eligible for tax exemptions under any other acts or ordinances of the town of Portsmouth.(d) The exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.History of Section.P.L. 1992, ch. 475, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
RI Gen L § 44-3-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-37 - Burrillville - Exemption and/or valuation freeze of retailer's inventory.

§ 44-3-37. Burrillville — Exemption and/or valuation freeze of retailer's inventory.(a) The town council for the town of Burrillville may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of the stock in trade or inventory of retailers for a period of up to twenty-five (25) years.(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) The town council of the town of Burrillville may, by ordinance, establish the application and/or verification procedures for taxpayers to avail themselves of the benefit of any exemption or valuation freeze permitted under this section as the town council may deem necessary.History of Section.P.L. 1993, ch. 343, § 1.
RI Gen L § 44-3-38 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-38 - Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.]

§ 44-3-38. Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.]Any exemption, freeze of tax rates and/or valuation granted to any individual pursuant to the provisions of the general laws, and/or pursuant to any public law or municipal ordinance shall not be affected if the otherwise eligible individual: (1) Transfers an ownership interest in the property while retaining a life estate in the property; or (2) Transfers an ownership interest while leasing the property back (but only where the lessee was the owner of the property prior to the transfer to the lessor); or (3) Transfers the property to a revocable or irrevocable living trust, if and so long as the otherwise eligible individual resides in such property and the otherwise eligible individual or the trustee is legally obligated to pay property tax on such property by contract, by agreement, by the terms of the trust instrument, or otherwise by law. The provisions of this section shall be applicable to any such transfer, regardless of when the transfer is made.History of Section.P.L. 1993, ch. 464, § 1; P.L. 2012, ch. 376, § 2.
RI Gen L § 44-3-38.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-38.1 - Transfer of property to trust. [As amended by P.L. 2012, ch. 392, § 2.]

§ 44-3-38. Transfer of property to trust. [As amended by P.L. 2012, ch. 392, § 2.]   Any exemption, freeze of tax rates and/or valuation granted to any individual or individuals pursuant to this chapter is not affected if the eligible individuals transfer the property to a revocable living trust pursuant to the provisions of the general laws and/or pursuant to any public law or municipal ordinance shall not be affected if the otherwise eligible individual: (1) Transfers an ownership interest in the property while retaining a life estate in the property; or (2) Transfers an ownership interest while leasing the property back, but only where the lessee was the owner of the property prior to the transfer to the lessor; or (3) Transfers the property to a revocable or irrevocable living trust, if and so long as the otherwise eligible individual resides in such property and the otherwise eligible individual or the trustee is legally obligated to pay property tax on such property by contract, by agreement, by the terms of the trust instrument, or otherwise by law. The provisions of this section shall be applicable to any such transfer, regardless of when the transfer is made.    History of Section. (P.L. 1993, ch. 464, § 1; P.L. 2012, ch. 392, § 2.)
RI Gen L § 44-3-39 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-39 - Middletown - Exemption of persons over the age of 65.

§ 44-3-39. Middletown — Exemption of persons over the age of 65.(a) Notwithstanding any other provisions of a general or special law to the contrary, the town council of the town of Middletown is authorized to fix, by ordinance or resolution, the amount of exemptions with respect to the assessed value from local taxation on taxable real property situated in the town, owned and occupied by any person over the age of sixty-five (65) years, whether the real property is income-producing or not.(b) The exemption shall be in an amount established by the town council, including a complete exemption, and under conditions specified by the town council including income and/or property value limitations.History of Section.P.L. 1994, ch. 38, § 1; P.L. 2003, ch. 223, § 1; P.L. 2003, ch. 277, § 1; P.L. 2009, ch. 55, § 1; P.L. 2009, ch. 74, § 1; P.L. 2010, ch. 239, § 37.