reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-19. - List of tax exemptions — Notification.

§ 44-3-19. List of tax exemptions — Notification.
The tax assessor of every city and town shall maintain a list of every tax exemption or tax rebate for which a taxpayer may apply, including the tax credits defined in chapter 33 of this title entitled “Property Tax Relief ”; information on property exempt from taxation under § 44-3-3(16); and information on the appeals process defined in § 44-5-26. A copy of this list shall be sent to every taxpayer each year with one of the annual tax bills and shall include the telephone number of the city or town office to be contacted should any taxpayer wish to determine his or her eligibility for any exemption or rebate.
History of Section.
P.L. 1979, ch. 86, § 1; P.L. 1991, ch. 252, § 1; P.L. 1991, ch. 326, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-20. - Middletown — Deferment of payment of tax for the elderly.

§ 44-3-20. Middletown — Deferment of payment of tax for the elderly.
The town council of the town of Middletown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.
History of Section.
P.L. 1979, ch. 367, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-20.1. - Coventry — Deferment of payment of tax for the elderly or certain disabled residents.

§ 44-3-20.1. Coventry — Deferment of payment of tax for the elderly or certain disabled residents.
The town council of the town of Coventry is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older, or who are totally and permanently disabled, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.
History of Section.
P.L. 1993, ch. 331, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-20.2. - Bristol — Deferment of partial payment of tax for low-income residents.

§ 44-3-20.2. Bristol — Deferment of partial payment of tax for low-income residents.
The town council of the town of Bristol may, by ordinance, provide that the payment of property taxes on a single-family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate. The deferral shall not exceed twenty-five thousand dollars ($25,000) of valuation, and the exemption is in addition to any and all other exemptions which the person may be entitled to by this chapter or any other provisions of the general laws. The town council of the town of Bristol shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.
History of Section.
P.L. 1996, ch. 58, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-20.3. - Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]

§ 44-3-20.3. Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]
The town council of the town of Jamestown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied for at least five (5) years prior to the passage of the ordinance by persons sixty-five (65) years of age or over is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer on conveyance. Any deferred taxes constitute a lien against the real estate.
History of Section.
P.L. 1996, ch. 422, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-20.4. - Deferment of payment of tax for low income — Warren.

§ 44-3-20.4. Deferment of payment of tax for low income — Warren.
The town council of the town of Warren may, by ordinance, provide that payment of property taxes on a single family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate. The town council of the town of Warren shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.
History of Section.
P.L. 2004, ch. 73, § 1; P.L. 2004, ch. 231, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-21. - Renewable energy systems — Exemption.

§ 44-3-21. Renewable energy systems — Exemption.
The city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.
History of Section.
P.L. 1980, ch. 283, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-22. - Cranston — Real estate and excise tax exemption for persons who are disabled.

§ 44-3-22. Cranston — Real estate and excise tax exemption for persons who are disabled.
(a)(1)
The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value used in determining the excise tax for any person who meets the following two (2) requirements:
(i)
Is determined by the Social Security Administration to be totally disabled;
(ii)
Does not own any real property.
(2)
The exemption is not allowed unless the person entitled to it has presented to the assessor on or before the last day on which sworn statements may be filed with the assessor for the last year for which the exemption is claimed, evidence that he or she is entitled.
(3)
Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption. Any person who transfers any personal property specifically for the purpose of qualifying for this exemption shall be denied the exemption.
(b)(1)
The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption up to six thousand dollars ($6,000) on assessed value from local taxation on real residential property for any person who meets the following three (3) requirements:
(i)
Head of household;
(ii)
Is determined by the Social Security Administration to be totally disabled; and
(iii)
Is occupied as a domicile of the person who is disabled.
(2)
In no case is real residential property entitled to more than one, six-thousand dollar ($6,000) exemption even though occupied and designated as a domicile by more than one person who is disabled.
(3)
The total amount of tax exemption that one can receive from any source whatsoever under this subsection shall not exceed six thousand dollars ($6,000).
(4)
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, due evidence that he or she is so entitled.
(5)
Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption.
History of Section.
P.L. 1982, ch. 4, § 1; P.L. 1984, ch. 110, § 1; P.L. 1995, ch. 282, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-23. - Narragansett — Tax exemptions in the town.

§ 44-3-23. Narragansett — Tax exemptions in the town.
The town council of the town of Narragansett may, by ordinance, grant an exemption on real property located within the town and owned and occupied by any person sixty-five (65) years of age or older at the rate of one hundred twenty-five dollars ($125) per one thousand dollars ($1,000) of valuation. Each exemption to all other persons granted on property in the town of Narragansett is at the rate of fifty-five dollars ($55.00) per one thousand dollars ($1,000.00) of valuation for each exemption granted to a taxpayer.
History of Section.
P.L. 1982, ch. 419, § 1; P.L. 1988, ch. 84, § 34; P.L. 2003, ch. 272, § 1; P.L. 2003, ch. 349, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-24. - Reevaluation of real property — Adjustment of exemption upon.

§ 44-3-24. Reevaluation of real property — Adjustment of exemption upon.
The city and town councils of the various cities and towns may provide, by ordinance, for the adjustment of the tax exemption for all persons entitled to it pursuant to this chapter in any year that the city or town has a real property reevaluation. The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property. If any provision of this section is held invalid, the remainder of this section and the application of its provisions shall not be affected by that invalidity.
History of Section.
P.L. 1983, ch. 5, § 1; P.L. 1985, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-25. - Cumberland — Maximum exemptions.

§ 44-3-25. Cumberland — Maximum exemptions.
The maximum exemption from taxation for residents of the town of Cumberland under any of the provisions of this chapter shall not exceed the sum of fifty-eight thousand one hundred eleven dollars ($58,111).
History of Section.
P.L. 1985, ch. 24, § 2; P.L. 1985, ch. 110, § 1; P.L. 1987, ch. 269, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1999, ch. 264, § 1; P.L. 2005, ch. 423, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-25.1. - Bristol — Maximum exemptions.

§ 44-3-25.1. Bristol — Maximum exemptions.
The maximum exemption from taxation for residents of the town of Bristol under any of the provisions of this chapter shall not exceed the sum of fifty thousand dollars ($50,000) of valuation in a calendar year.
History of Section.
P.L. 1995, ch. 350, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-26. - Repealed.

§ 44-3-26. Repealed.
History of Section.
P.L. 1985, ch. 110, § 1; P.L. 1988, ch. 117, § 1; Repealed by P.L. 1995, ch. 353, § 1, effective retroactively to December 31, 1994.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-27. - South Kingstown — Certain tax exemptions.

§ 44-3-27. South Kingstown — Certain tax exemptions.
Each exemption granted on property in the town of South Kingstown as defined in §§ 44-3-4, 44-3-5, and 44-3-12 is at a rate equivalent to seventy-one dollars ($71.00) per one thousand dollars ($1,000) of valuation for each exemption granted to a taxpayer.
History of Section.
P.L. 1985, ch. 511, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-27.1. - Bristol — Certain tax exemptions.

§ 44-3-27.1. Bristol — Certain tax exemptions.
Each exemption granted on property in the town of Bristol by any of the provisions of this chapter is at the current tax rate or a rate equivalent to twenty dollars ($20.00) per one thousand dollars ($1,000) of valuation, whichever is greater, for each exemption granted to a taxpayer.
History of Section.
P.L. 1997, ch. 224, § 1; P.L. 1997, ch. 328, § 1; P.L. 2002, ch. 102, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-28. - North Providence — Exemption for people with paraplegia.

§ 44-3-28. North Providence — Exemption for people with paraplegia.
The town council of the town of North Providence may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person with paraplegia through a disability which is not a military service connected disability and who by reason of the paraplegic disability requires “specially adapted housing”; and that exemption shall not exceed fifteen thousand dollars ($15,000). For the purposes of this section, “specially adapted housing” is housing which is similar to that provided for in § 44-3-4.
History of Section.
P.L. 1986, ch. 50, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-29. - Exemption and/or valuation freeze of wholesaler’s inventory.

§ 44-3-29. Exemption and/or valuation freeze of wholesaler’s inventory.
(a)(1)
The city council or town council of any municipality may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of stock in trade or inventory of wholesalers for a period of twenty-five (25) years.
(2)
“Inventory” or “stock in trade” means and includes the merchandise kept on hand for sale in the normal and regular course of wholesale business.
(3)(i)
“Wholesaler” means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods for subsequent resale by its customers. Except as provided in subsection (b) of this section, no distinction is drawn between:
(A)
A wholesaler all or a portion of the sales of which are sales to one or more customers affiliated with the wholesaler, and
(B)
A wholesaler the sales of which are exclusively sales to customers not affiliated with the wholesaler.
(ii)
A wholesaler is considered affiliated with customers if it controls, is controlled by, or is under common control with the customers.
(b)
In the event that a wholesaler sold inventory or stock in trade both at wholesale and at retail in the preceding calendar year, the tax assessors of the municipality shall assess on the same basis as a retailer’s inventory or stock in trade as of December 31 of that year, to the extent permitted by applicable law, notwithstanding any freeze of assessed valuation or exemption permitted under this section, that proportion of inventory or stock in trade of the wholesaler which is equal to the percentage of the wholesaler’s total sales during the preceding calendar year that were at retail. For the purposes of this paragraph, “sales at retail” do not include sales to employees of the wholesaler or to employees of its affiliates. If retail sales are less than one percent (1%) of total sales during the year, it is deemed that no sales were made at retail during the year. All sales of a wholesaler to a customer, which is an affiliated entity, are deemed to be retail sales for the purposes of this subsection if more than half of the dollar volume of the sales of the affiliated entity is made within the municipality.
(c)
The city council or the town council of any municipality 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 city council or the town council deemed necessary.
(d)
Nothing in this section is deemed to permit the exemption or stabilization for any wholesaler or commercial concern relocating from one city or town within the state of Rhode Island to another.
History of Section.
P.L. 1986, ch. 51, § 1; P.L. 1987, ch. 7, § 1; P.L. 1988, ch. 57, § 1; P.L. 1992, ch. 10, § 1; P.L. 1992, ch. 153, § 1; P.L. 1992, ch. 253, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-30. - Burrillville — Property taxation of electricity generating facilities located in the town.

§ 44-3-30. Burrillville — Property taxation of electricity generating facilities located in the town.
Notwithstanding any other provisions of the general laws to the contrary, real and personal property of any facility for the generation of electricity located in the town of Burrillville and in operation prior to July 1, 2017, or subsequently expanded, are taxable by the town. As to any facility for the generation of electricity located in the town of Burrillville, in operation prior to or subsequent to July 1, 2017, the town council of the town of Burrillville is authorized to determine, by ordinance or resolution, an amount of taxes to be paid each year on account of real or personal property used in connection with any facility for the generation of electricity located in the town, notwithstanding the valuation of the property or the rate of tax. The determination is for a period not to exceed twenty-five (25) years. The town council of the town of Burrillville is authorized to extend the determination by ordinance or resolution. The extension shall be for a period not to exceed an additional twenty (20) years.
History of Section.
P.L. 1987, ch. 30, § 1; P.L. 2010, ch. 196, § 1; P.L. 2010, ch. 223, § 1; P.L. 2017, ch. 365, § 1; P.L. 2017, ch. 440, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-31. - Providence — Certain tax exemptions.

§ 44-3-31. Providence — Certain tax exemptions.
(a)
Notwithstanding any other provisions of general or special law to the contrary, the city council of the city of Providence is authorized to fix, by ordinance or resolution, the amount of the exemptions with respect to assessed value from local taxation on taxable property to the following persons: veterans and the unmarried widow or widower of veterans as defined in § 44-3-4 at three thousand dollars ($3,000); for persons who are blind as defined in § 44-3-12 at eighteen thousand dollars ($18,000); for veterans or the unmarried widow or widower of veterans who are totally disabled as defined in section 44-3-4 at six thousand dollars ($6,000); for gold star parents as defined in § 44-3-5 at nine thousand dollars ($9,000); for persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability payments from sources other than the Social Security Administration (such as employees of the railroad, federal civil service, postal service, and the Providence police and fire departments) at nine thousand dollars ($9,000); for specially adapted housing for veterans with paraplegia as defined in § 44-3-4 at thirty thousand dollars ($30,000); for any person sixty-five (65) years of age, or over, at ten thousand dollars ($10,000); for any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security benefits, ten thousand dollars ($10,000). Any increase in exemption provided for in this section over the amount previously provided by general or special law applies only to real property.
(b)
The city council of the city of Providence may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.
History of Section.
P.L. 1988, ch. 21, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-31.1. - Providence Freeze of certain tax.

§ 44-3-31.1. Providence Freeze of certain tax.
(a)
The city of Providence is authorized to provide, by ordinance, for the freezing of property taxes on owner-occupied residential real estate, for 2001, at 105.5% of the amount of the property taxes levied for 2000 upon the assessed valuation as of December 31, 1999 (plus any property tax attributable to additions to the property between December 31, 1999 and December 31, 2000); and in subsequent years, at the amount of the property tax for the next prior year increased by the percentage increase in the tax rate for real estate (plus any increase in taxes due to any additions to the property between the date as of which the taxes are levied and the date as of which the taxes for the next prior year were levied) provided the household income of the owner is not greater than twenty-five thousand dollars ($25,000) during the calendar year of the date of assessment of the valuations.
(b)
For the purposes of this section “owner-occupied residential real estate” is defined as real property from one to three (3) families owned and occupied by the owner or owners and having not more than three (3) dwelling units, one of the units of which constitutes the principal residence of the owner or owners; such property includes assessed land, buildings or improvements incidental to habitation and used exclusively by the owners of the property or their guests or tenants.
(c)
“Household income” for purpose of this section means all monies received by the owner or owners, the spouse of any owner and any other person over eighteen (18) years of age occupying the dwelling unit occupied by the owner or owners, from whatever source derived, including, but not limited to, capital gains, dividends, interest, wages, pensions, annuities, retirement and social security benefits, workers’ compensation benefits, cash public assistance and relief and any and all other monies received.
(d)
The ordinance providing for the tax freeze may provide rules for determining income, percentage increase in the tax rate, submission of proof of entitlement and any other terms and conditions as the city council deems appropriate to carry out the provisions of this section.
History of Section.
P.L. 2001, ch. 95, § 1; P.L. 2001, ch. 394, § 1.
2023 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.
2023 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.
2023 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.