reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-33. - Indemnification.

§ 44-1-33. Indemnification.
(a)
The state shall indemnify the tax administrator for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties as tax administrator; provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.
(b)
The state shall also indemnify the associate directors for revenue services of the department of administration, within the division of taxation, child support enforcement, and motor vehicles, and their assigns or designees, for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties; as such, provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.
History of Section.
P.L. 1994, ch. 179, § 1; P.L. 2003, ch. 429, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-34. - Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection.

§ 44-1-34. Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection.
(a)
Notwithstanding any other provision of law, the tax administrator may, on a quarterly basis,
(1)
Prepare a list of the one hundred (100) delinquent taxpayers under chapter 44-30 who owe the largest amount of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.
(2)
Prepare a list of the one hundred (100) delinquent taxpayers collectively under chapters 44-11, 44-12, 44-13, 44-14, 44-15, 44-17, 44-18, and 44-20, who owe the largest amount of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.
(3)
Each list may contain the name and address of each delinquent taxpayer, the type of tax levied, and the amount of the delinquency, including interest and penalty, as of the end of the quarter. No taxpayer shall be included on such list if the tax assessment in question is the subject of an appeal.
(b)
The tax administrator shall not list any delinquent taxpayer until such time as he or she gives the delinquent taxpayer thirty (30) days’ notice of intent to publish the taxpayer’s delinquency. Said notice shall be sent to the taxpayer’s last known address by regular and certified mail. If during said thirty (30) day period the taxpayer makes satisfactory arrangement for payment of the delinquent tax, the name of such taxpayer shall not be published as long as the taxpayer does not default on any payment agreement entered into with the division of taxation.
(c)
Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.
History of Section.
P.L. 2003, ch. 376, art. 7, § 8; P.L. 2011, ch. 151, art. 19, § 18.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-35. - Outside collection agencies.

§ 44-1-35. Outside collection agencies.
The tax administrator may retain by written contract collection agencies licensed under Rhode Island law, or licensed under the laws of another state or the District of Columbia, for the purpose of collecting from sources outside the state of Rhode Island taxes, interest and/or penalties assessed by the tax administrator.
History of Section.
P.L. 2013, ch. 144, art. 9, § 5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-36. - Contracts.

§ 44-1-36. Contracts.
(a)
Except as set forth in section (b) below, the division of taxation may enter into contracts with persons (defined herein as individuals, firms, fiduciaries, partnerships, corporations, trusts, or associations, however formed) to be paid on a contingent fee basis, for services rendered to the division of taxation where the contract is for the collection of taxes, interest, or penalty or the reduction of refunds claimed. Under such contracts the contingent fee shall be based on the actual amount of taxes, interest and/or penalties collected and/or the amount by which the claimed refund is reduced.
(b)
The division of taxation may not enter into a contingent fee contract under which the person directly conducts a field audit.
(c)
The division of taxation shall publish an annual report setting forth the number of contracts entered into under paragraph (a), the amount collected and the percentage of the contingency fee arrangement of each contract.
History of Section.
P.L. 2015, ch. 141, art. 11, § 5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-37. - Administrative penalties and attorney’s fees.

§ 44-1-37. Administrative penalties and attorney’s fees.
(a)
Whenever a licensee and/or a taxpayer violates any provision of title 44 or the regulations promulgated thereunder, the tax administrator may, in accordance with the requirements of the administrative procedures act, chapter 35 of title 42:
(1)
Revoke or suspend a license or permit issued by the division of taxation;
(2)
Levy an administrative penalty in an amount not less than one hundred ($100) nor more than fifty thousand dollars ($50,000);
(3)
Order the violator to cease such actions; and/or
(4)
Any combination of the above penalties.
(b)
The tax administrator is hereby authorized, and may in his or her discretion, recover the reasonable cost of legal services provided by in-house attorneys in the department of revenue and/or the division of taxation incurred in matters pertaining to administrative hearings, court hearings, and appeals. Nothing in this section shall limit the power of the tax administrator to retain outside legal counsel and to recover the costs of such legal counsel pursuant to other provisions of the general laws.
(c)
Any monetary penalties assessed pursuant to this section shall be deposited in the general fund.
History of Section.
P.L. 2017, ch. 302, art. 8, § 8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-38. - Jeopardy determinations.

§ 44-1-38. Jeopardy determinations.
If the tax administrator believes that the collection of any amount of tax, interest, and/or penalty assessed in a notice of deficiency determination will be jeopardized by a delay that could render a person or entity judgment proof and/or frustrate the collectability of said determination, the tax administrator shall thereupon make a jeopardy determination of the amount of tax required to be collected, including interest and penalties, if any. Said jeopardy determination shall state briefly the facts upon which it is based. The amount of the tax, interest, and/or penalties so determined shall be due and payable immediately upon the mailing by the tax administrator of the notice of that jeopardy determination. Within thirty (30) days of the date of the mailing of the notice of the jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court appealing the jeopardy determination. Within twenty (20) days after the action is commenced, the district court shall make a determination of whether or not the making of the jeopardy assessment was reasonable under the circumstances.
History of Section.
P.L. 2017, ch. 302, art. 8, § 8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-39. - Information deemed state property.

§ 44-1-39. Information deemed state property.
For the purpose of determining taxpayer compliance, any and all information or data required to be generated or maintained pursuant to title 44 and/or the regulations promulgated thereunder, shall be deemed to be the property of the state of Rhode Island.
History of Section.
P.L. 2017, ch. 302, art. 8, § 8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-40. - Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection.

§ 44-1-40. Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection.
(a)
Notwithstanding any other provision of law, the tax administrator may, on a periodic basis:
(1)
Prepare and publish for public distribution a list of entities and their active licenses administered under this title.
(2)
Prepare and publish for public distribution a list of entities and licenses for the current year, as administered by a city or town under chapter 5 of title 3.
(3)
Prepare and publish for public distribution a list of entities and licenses for the upcoming year, as administered by a city or town under chapter 5 of title 3.
(4)
Each list may contain the license type, name, and address of each registered entity with a license.
(b)
The tax administrator shall not list any taxpayers that do not have an active license.
(c)
Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.
History of Section.
P.L. 2019, ch. 88, art. 3, § 10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-2 - Tax Officials Generally › Section 44-2-1. - Compensation of town assessors, clerks, and collectors.

§ 44-2-1. Compensation of town assessors, clerks, and collectors.
Assessors shall receive the amount of compensation that the town allows; town clerks shall be paid for copying tax bills as for other copies; and collectors shall be paid for collecting at the rate of five percent (5%) unless they have agreed with the town for a smaller sum; which fees shall be paid out of the town treasury. In case of distraint of personal property or levy on land, the collectors shall have the same fees as sheriffs have in similar cases.
History of Section.
G.L. 1896, ch. 50, § 4; G.L. 1909, ch. 62, § 4; G.L. 1923, ch. 64, § 4; G.L. 1938, ch. 48, § 1; G.L. 1956, § 44-2-1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-2 - Tax Officials Generally › Section 44-2-2. - Appropriations for tax officials’ association.

§ 44-2-2. Appropriations for tax officials’ association.
The general assembly may annually appropriate a sum as it may deem necessary, out of any money in the treasury not otherwise appropriated, to be expended under the supervision of the director of the department of revenue to defray the expenses of the meetings and the publications and other expenses of the Rhode Island tax officials’ association. The state controller is authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum appropriated, or so much of the sum as may be from time to time required, upon receipt by the controller of proper vouchers approved by the director of revenue.
History of Section.
P.L. 1915, ch. 1231, § 1; P.L. 1922, ch. 2161, § 1; G.L. 1923, ch. 416, § 47; G.L. 1938, ch. 632, § 9; impl. am. P.L. 1939, ch. 660, §§ 65, 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-2-2; P.L. 1965, ch. 68, § 3; P.L. 1985, ch. 181, art. 61, § 17; P.L. 2008, ch. 98, § 35; P.L. 2008, ch. 145, § 35.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-2 - Tax Officials Generally › Section 44-2-3. - Penalty for violations or neglect of duty by tax officials.

§ 44-2-3. Penalty for violations or neglect of duty by tax officials.
Every officer who neglects or refuses to perform any duty imposed on the officer in this title, or who does not comply with the provisions in this title, or who in any wise knowingly violates any provisions in this title, shall be imprisoned not exceeding one year or fined not exceeding five hundred dollars ($500), which fine, if it is a state tax, shall be paid into the state treasury, or if a town tax, into the town treasury, or if a fire corporation tax, into the fire corporation treasury.
History of Section.
G.L. 1896, ch. 50, § 2; G.L. 1909, ch. 62, § 2; G.L. 1923, ch. 64, § 2; G.L. 1938, ch. 49, § 1; G.L. 1956, § 44-2-3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-1. - Real and personal property subject to taxation.

§ 44-3-1. Real and personal property subject to taxation.
All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.
History of Section.
G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, § 44-3-1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-2. - “Personal property” defined.

§ 44-3-2. “Personal property” defined.
“Personal property”, for the purposes of taxation, means all goods, chattels, and effects, wherever they may be, all ships or vessels, at home or abroad, except those that are exempt from taxation by the laws of the United States or of this state.
History of Section.
G.L. 1896, ch. 45, § 10; P.L. 1905, ch. 1246, § 5; G.L. 1909, ch. 57, § 10; P.L. 1912, ch. 769, § 40; G.L. 1923, ch. 59, § 10; G.L. 1938, ch. 30, § 10; G.L. 1956, § 44-3-2; P.L. 1969, ch. 197, art. 7, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-2.1. - Tax on intangible personal property prohibited.

§ 44-3-2.1. Tax on intangible personal property prohibited.
Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.
History of Section.
P.L. 1969, ch. 197, art. 7, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-2.2. - Tax on certain vehicles and trailers prohibited.

§ 44-3-2.2. Tax on certain vehicles and trailers prohibited.
Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of this title on any vehicle or trailer that is registered under chapter 3 of title 31. Any vehicle or trailer that is not registered under chapter 3 of title 31 shall be assessed by a city or town in the same manner as other tangible personal property.
History of Section.
P.L. 1978, ch. 341, § 4; P.L. 2023, ch. 203, § 1, effective July 1, 2023; P.L. 2023, ch. 204, § 1, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-3.1. - Exemption of office equipment used for manufacturing or commercial purposes.

§ 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.
(a)
The city or town council of any municipality may by ordinance wholly or partially exempt from taxation for a period of up to twenty-five (25) years any items of office equipment, which include, but are not limited to, computers, telephone equipment, and any other items of personal property used in an office and/or any leasehold improvements which are not exempt and are used for manufacturing or commercial purposes and may by ordinance establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section.
(b)
Nothing in this section shall be deemed to permit the exemption provided in this section to be available to any manufacturing or commercial business relocating from one city or town within the state to another.
History of Section.
P.L. 1995, ch. 106, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-4.1. - Repealed.

§ 44-3-4.1. Repealed.
History of Section.
P.L. 1984, ch. 61, § 1; Repealed by P.L. 2006, ch. 257, § 2, and by P.L. 2006, ch. 279, § 2, effective July 3, 2006.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-5.1. - Exemptions in South Kingstown.

§ 44-3-5.1. Exemptions in South Kingstown.
(a)
The town council of the town of South Kingstown is hereby authorized, by ordinance, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals, as defined in §§ 44-3-4 and 44-3-5, who are residents of the town of South Kingstown and are:
(1)
Veterans of war;
(2)
Unmarried spouses of veterans of war;
(3)
Veterans who are one hundred percent (100%) totally disabled through service connected disability;
(4)
Gold star parents;
(5)
Veterans who were prisoners of war.
(b)
The exemptions granted shall be no less than the amounts allowed pursuant to §§ 44-3-4 and 44-3-5.
History of Section.
P.L. 2004, ch. 104, § 1; P.L. 2004, ch. 110, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-5.2. - Exemptions in Barrington.

§ 44-3-5.2. Exemptions in Barrington.
(a)
The town council of the town of Barrington is hereby authorized, by ordinance, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined pursuant to this section.
(b)
A “qualified individual” means a town of Barrington resident who is:
(1)
An honorably discharged veteran of the United States armed services, regardless of the veteran’s qualified service dates, or the unmarried widow or widower of the veteran;
(2)
A veteran of the United States armed services who was not discharged, but has served honorably, or the unmarried widow or widower of the veteran;
(3)
An honorably discharged, service-connected one hundred percent (100%) totally disabled veteran of the United States armed services, regardless of the veteran’s qualified service dates for as long as the service-connected total disability continues;
(4)
A parent of a member of the United States armed services who lost his or her life in the line of duty;
(5)
The unmarried widow or widower of a member of the United States armed services who lost his or her life in the line of duty; or
(6)
A veteran who was a prisoner of war;
(b)
The exemption granted shall be no less than the amounts allowed pursuant to §§ 44-3-4 and 44-3-5.
History of Section.
P.L. 2018, ch. 302, § 1; P.L. 2018, ch. 323, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-6. - General exemptions inapplicable to property used for manufacturing.

§ 44-3-6. General exemptions inapplicable to property used for manufacturing.
Notwithstanding any other provision of this chapter, real and personal property devoted to manufacturing purposes shall not be exempt from taxation except as provided by §§ 44-3-3(21) [now see § 44-3-3(20)], 44-3-3(23) [now see § 44-3-3(22)], 44-3-3.1, 44-3-9, and 44-5-38.
History of Section.
G.L. 1938, ch. 29, § 2A; P.L. 1946, ch. 1781, § 1; G.L. 1956, § 44-3-6; P.L. 1976, ch. 131, § 1; P.L. 1995, ch. 106, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-7. - Repealed.

§ 44-3-7. Repealed.
History of Section.
G.L. 1938, ch. 29, § 2B; P.L. 1953, ch. 3151, § 1; G.L. 1956, § 44-3-7; Repealed by P.L. 1969, ch. 197, art. 7, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-8. - Exemption of land planted to forestry.

§ 44-3-8. Exemption of land planted to forestry.
(a)
Whenever there shall have been planted one or more acres of land worth not more than twenty-five dollars ($25.00) per acre, in this state, to trees of any of the following kinds: chestnut, hickory, oak, maple, larch, pine, ash, catalpa, locust, basswood, beech, hemlock, spruce, tulip tree, cedar, sycamore, and walnut, in numbers not less than five hundred (500) to the acre, the owner of the plantation of trees may file with the tax assessors, in any city or town in which the plantation may be located, an affidavit showing that the owner has complied with the requirements of this chapter. Upon that proof, the plantation, including the trees and land on which they are growing in good condition, shall be exempted from all taxation whatsoever for a period of fifteen (15) years, the period of exemption to be counted from the time the land shall have been planted as stated in this subsection, or from the time it may have been necessary to replant the land, by reason of destruction by fire, if the land shall be replanted within one year after the destruction; provided, that the land is planted or replanted, as the case may be, and managed under a forest working plan approved by the head of the division of forest environment during the period of exemption from taxation.
(b)
The provisions of this chapter shall not be construed so as to exempt from taxation more than three hundred (300) acres owned by any one person, corporation, limited partnership, or association.
History of Section.
G.L. 1896, ch. 44, § 3; P.L. 1908, ch. 1581, § 1; G.L. 1909, ch. 56, § 3; G.L. 1923, ch. 58, § 3; G.L. 1938, ch. 29, § 3; impl. am. P.L. 1952, ch. 2973, § 4; G.L. 1956, § 44-3-8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-9.1. - Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city.

§ 44-3-9.1. Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city.
(a)
Except as provided in this section, the city council of the city of Woonsocket may vote to authorize, for a period not exceeding twenty (20) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within a district designated by the city council, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the city, the city council determines that designation of the district and granting of the exemption or stabilization for qualifying property located in the city will inure to the benefit of the city by reason of the willingness of owners of qualifying property to replace, reconstruct, expand, or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, or to construct new buildings or facilities or acquire new machinery or equipment for use in such buildings or facilities, resulting in an increase in investment by such owners in the city.
(b)
For purposes of this section, “qualifying property” means any building or structures used or intended to be used essentially for offices or commercial enterprises or for residential purposes.
(c)
Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property is used or intended to be used for the manufacturing, commercial, or residential purposes for which the exemption or stabilized amount of taxes was made.
(d)
Notwithstanding any vote and findings by the city council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the city, for the purpose of paying the indebtedness of the city and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the city, and the interest on the indebtedness, and for appropriation to any sinking fund of the city, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.
History of Section.
P.L. 1991, ch. 109, § 1; P.L. 2023, ch. 9, § 1, effective April 7, 2023; P.L. 2023, ch. 10, § 1, effective April 7, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-9.2.1. - North Smithfield — Exemption or partial abatement of taxes for Rankin Estates.

§ 44-3-9.2.1. North Smithfield — Exemption or partial abatement of taxes for Rankin Estates.
The town council of the town of North Smithfield may vote, at a duly noticed public meeting, to grant a partial abatement of taxes for a sum total yearly abatement in the amount of fourteen thousand three hundred dollars ($14,300), for a period of seven (7) years from the date of master plan approval for a grand total of one hundred thousand one hundred dollars ($100,100) in abatements for the real property known as “Rankin Estates” which consists of property located in the town of North Smithfield laid out and designated as assessor’s plat 14, Lots 17, 19, 20, 29, 31-34, 36, 88, 93, 106, 107, 123, 125, 128, 135, 136, 139, 140, 141, 144, 145, 147, 159, 202, 242.
History of Section.
P.L. 2014, ch. 427, § 1; P.L. 2014, ch. 463, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-9.4. - Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes.

§ 44-3-9.4. Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes.
(a)
The town council of the Town of Middletown may, by ordinance, provide for a schedule of exemptions from assessed valuation for real and personal property of property owners or businesses which create jobs in the town and which qualify under such ordinance.
(b)
The town council of the Town of Middletown may, by ordinance, provide for a schedule of exemptions from assessed valuation or determine a stabilized amount of taxes to be paid for real and personal property of property owners or businesses for any retrofit, expansion or renovation of specifically permitted uses under such ordinance and which qualify under such ordinance. The ordinance shall specify the kinds of retrofitting, expansion and renovation for which exemptions or stabilization will be permitted. The exemption shall be for a period of no more than five (5) years.
(c)
The amount of the exemption or stabilization and the rules and regulations regarding the eligibility and qualification for the exemption or stabilization shall be provided by ordinance and the town council may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption or stabilization or in the rules and regulations regarding eligibility and qualification for exemption as it deems necessary.
History of Section.
P.L. 1996, ch. 6, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-10. - Idle manufacturing or mill property — Exemption.

§ 44-3-10. Idle manufacturing or mill property — Exemption.
The city council of any city or the town council of any town may, with the approval of the tax administrator appointed pursuant to the provisions of § 44-1-1, wholly or partially exempt from taxation for a period of not exceeding one year manufacturing or mill buildings in which manufacturing has not been carried on for at least one year immediately prior to the granting of the exemption, and, if so determined, the personal property located in the city or town, with like power to repeat the action as often as may be deemed best; provided, that the owner agrees in writing with the tax administrator that the building or buildings so exempted shall not be torn down and that the personal property, if exempted, shall not be removed from the premises during the period for which the exemption is granted; and, provided, that the owner of the building or buildings agrees in writing with the tax administrator upon a price that the owner will accept for the property so exempted during the period of the exemption.
History of Section.
P.L. 1939, ch. 694, § 1; P.L. 1940, ch. 921, § 1; G.L. 1956, § 44-3-10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-11. - South Kingstown and Narragansett — Exemption of railroad property.

§ 44-3-11. South Kingstown and Narragansett — Exemption of railroad property.
The electors of the towns of South Kingstown and Narragansett, or either of the towns, qualified to vote on a proposition to impose a tax, when legally assembled, may vote to exempt, or may authorize the town council of the town to exempt, from taxation the real and personal property located within the town of any railroad corporation, the motive power of which is steam, gas, or electricity, and whose right of way and tracks lie wholly within the boundaries of this state until and unless in the fiscal year preceding the date for assessment of taxes in the town, the net receipts of the railroad applicable to dividends or other form of distribution of corporate earnings shall in the year amount to a sum that is not less than two percent (2%) of the aggregate valuation of the property of the railroad as determined by the Interstate Commerce Commission or other federal board of appraisement, or in the absence of the determination, of the total capital stock paid in and earned surplus of the railroad. Property so exempted under this section shall not during the period of exemption be liable to taxation, except and unless upon the conditions stated in this section.
History of Section.
G.L. 1909, ch. 56, §§ 8, 9; P.L. 1920, ch. 1930, § 1; G.L. 1923, ch. 58, §§ 7, 8; G.L. 1938, ch. 29, §§ 7, 8; G.L. 1956, § 44-3-11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.1. - West Warwick — Exemption of persons over the age of 65 years.

§ 44-3-13.1. West Warwick — Exemption of persons over the age of 65 years.
The town council of the town of West Warwick may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person over the age of sixty-five (65) years, and which exemption is in an amount up to ten thousand dollars ($10,000), and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.
History of Section.
P.L. 1984, ch. 38, § 1; P.L. 1994, ch. 124, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2016, ch. 248, § 1; P.L. 2016, ch. 279, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.2. - Cumberland — Exemption of persons over the age of 65 years.

§ 44-3-13.2. Cumberland — Exemption of persons over the age of 65 years.
The town council of the town of Cumberland may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person sixty-five (65) years and over, and which exemption is in an amount not exceeding forty-seven thousand five hundred forty-four dollars ($47,544). Any elderly person is entitled to an additional exemption of ten thousand five hundred sixty-seven dollars ($10,567) if yearly total income from all sources is as follows:
(1)
$ 0.00 — $ 10,500 for a single owner occupying a single-family dwelling.
(2)
$ 0.00 — $ 15,000 for two (2) or more owners occupying a single-family dwelling.
History of Section.
P.L. 1985, ch. 24, § 2; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 2005, ch. 423, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.3. - North Kingstown — Exemption of property of totally disabled persons.

§ 44-3-13.3. North Kingstown — Exemption of property of totally disabled persons.
(a)
The town council of the town of North Kingstown may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of North Kingstown and who is determined to be totally disabled by the Social Security Administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of North Kingstown may, from time to time, by amendment to the ordinance, make any changes in the amount of exemption granted and the rules and regulations regarding eligibility for the exemption that it deems necessary to promote the purpose of this section.
(b)
The town council of the town of North Kingstown 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 North Kingstown for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.
(c)
The question of the acceptance or rejection of this section shall be submitted to the qualified electors of the town of North Kingstown entitled to vote upon a proposition to impose a tax or for the expenditure of money at the next general or special election to be held after June 19, 1986, and no other action shall be taken under the authority of this section unless a majority of the electors voting on the question, vote to accept this section.
History of Section.
P.L. 1986, ch. 129, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.4. - Low or moderate income housing — Exemption.

§ 44-3-13.4. Low or moderate income housing — Exemption.
The town or city councils of any municipality of the state may, by ordinance, exempt from taxation, in whole or in part, the real property situated in that city or town which is occupied by persons or families of low or moderate income. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance, and the city or town council may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted in the rules and regulations regarding eligibility for exemption, as it deems necessary to promote the purposes of this section. The exemption may continue during a term of any mortgage granted by the Rhode Island housing and mortgage finance corporation on the real property, or until the time the real property is not occupied by persons of low or moderate income as their primary residence.
History of Section.
P.L. 1989, ch. 395, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.5. - Glocester — Exemption of elderly and disabled persons.

§ 44-3-13.5. Glocester — Exemption of elderly and disabled persons.
(a)
The town council of Glocester may, by ordinance, issue a tax credit for real property situated in the town of Glocester which is owned and occupied by owners over sixty-five (65) years of age or under sixty-five (65) years of age who are permanently disabled in an amount of one thousand one hundred fifty dollars ($1,150) adjusted annually by the rate of the annual tax increase, if any, times the per one thousand dollar ($1,000) average valuation of the exempted real properties and in like manner may also by ordinance issue a tax credit for real property situated in the town which is owned and occupied by owners with a combined adjusted gross taxable annual income not to exceed twenty-three thousand dollars ($23,000) adjusted annually by the consumer price index — all urban customers (CPI-U) published by the Bureau of Labor Statistics of the United States Department of Labor as set forth in the following schedule:
(1)
Owners who are sixty-five (65) but less than eighty (80) years of age: — an additional tax credit not to exceed one thousand five hundred dollars ($1,500);
(2)
Owners who are eighty (80) years of age or older: — an additional tax credit not to exceed four thousand five hundred ($4,500).
(b)
The exemption shall be pro-rated among the owners of the real property and shall be in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly. Only one exemption shall be granted to co-tenants, joint tenants, and tenants by the entirety, even though all of the co-tenants, joint tenants, and tenants by the entirety are eligible for an exemption. The provisions of this section apply notwithstanding the provisions of § 44-3-15.
History of Section.
P.L. 1998, ch. 223, § 1; P.L. 2002, ch. 358, § 1; P.L. 2006, ch. 180, § 1; P.L. 2006, ch. 257, § 1; P.L. 2006, ch. 279, § 1; P.L. 2006, ch. 280, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.7. - Exeter — Exemption of real property from taxation for totally disabled persons.

§ 44-3-13.7. Exeter — Exemption of real property from taxation for totally disabled persons.
(a)
The town council of the town of Exeter may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of Exeter and who is determined to be totally disabled by the social security administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Exeter, upon recommendation of the tax assessor, may, from time to time, by amendment to the ordinance, make changes in the amount of this exemption granted and the rules and regulations regarding eligibility for the exemption as they deem necessary to promote the purpose of this section.
(b)
The town council of the town of Exeter 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 shall be liable to the town of Exeter for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount shall be recoverable by the town in a civil action.
History of Section.
P.L. 1999, ch. 77, § 1; P.L. 1999, ch. 212, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.8. - Repealed.

§ 44-3-13.8. Repealed.
History of Section.
P.L. 1999, ch. 211, § 1; P.L. 1999, ch. 309, § 1; P.L. 2000, ch. 90, § 1; P.L. 2002, ch. 403, § 1; Repealed by P.L. 2004, ch. 227, § 1, effective July 1, 2004, and by P.L. 2004, ch. 316, § 1, effective July 3, 2004.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.9. - North Kingstown — Exemption of elderly persons.

§ 44-3-13.9. North Kingstown — Exemption of elderly persons.
The town council of North Kingstown may, by ordinance, exempt from taxation the real property situated in the town which is owned and occupied by any person over the age of sixty-five (65) years, and the exemption may be in an amount up to but not in excess of thirty thousand dollars ($30,000) of valuation and only one exemption is allowed to co-tenants, joint tenants, and tenants by the entirety even though all or more than one of them are sixty-five (65) or more years of age and occupy the property. In addition to a requirement of domicile within the town of North Kingstown at the time of making application for the exemption, the ordinance may also require that an applicant for the exemption must be a resident of the town for a period of up to but not in excess of twenty (20) years prior to the date of assessment for the year for which the exemption is claimed; and the ordinance may also require that an applicant for the exemption must have owned and had title to the real estate where he or she resided during any period of residency required by the ordinance. The ordinance may also provide for a graduated schedule of increasing exemptions, the largest of which may not exceed thirty thousand dollars ($30,000) of valuation, which may be based on a graduated schedule of the number of years, up to but not in excess of twenty (20), an applicant for the exemption has resided in the town and/or owned and had title to real estate where he or she resides. The exemption provided in accordance with the provisions of this section is in addition to any other exemption to which a person may be entitled under any other law or ordinance.
History of Section.
P.L. 1999, ch. 262, § 1; P.L. 1999, ch. 396, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.11. - Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of.

§ 44-3-13.11. Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of.
(a)
The town council of the town of Exeter may, by ordinance, provide real property tax exemption of up to one hundred thousand dollars ($100,000) or a personal tangible property or vehicle excise tax exemption of up to twenty-five thousand dollars ($25,000) of assessed value of any owned and occupied real property or of any tangible personal property or vehicle owned by any volunteer member of an Exeter fire company or rescue corps; provided, that the organization has qualified as a tax-exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Service Code, 26 U.S.C. § 501(c)(3). The exemption shall also apply to the surviving spouse of any deceased person who qualified for an exemption at the time of his or her death.
(b)
The exemption shall be in addition to any other exemption to which the person shall be entitled; provided, that any person seeking the exemption shall have presented, to the tax assessor, a true and exact account of his or her ratable estate as provided in §§ 44-5-15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that the person is entitled to the exemption.
(c)
Any ordinance passed by the town shall provide prospective tax relief only.
(d)
The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Exeter, upon recommendation of the tax assessor, may, from time to time, by amendment to the ordinance, make changes in the amount of the exemption granted and the rules and regulations regarding eligibility for the exemption as they deem necessary to promote the purpose of this section.
(e)
Nothing contained in this section shall abrogate or affect the authority conferred upon the assessor by the provisions of § 44-3-4.
History of Section.
P.L. 2003, ch. 271, § 1; P.L. 2003, ch. 346, § 1; P.L. 2004, ch. 280, § 1; P.L. 2020, ch. 26, § 1; P.L. 2020, ch. 37, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.13. - Jamestown — Exemption of property of totally disabled persons.

§ 44-3-13.13. Jamestown — Exemption of property of totally disabled persons.
(a)
The town council of the town of Jamestown may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of Jamestown and who is determined to be totally disabled by the Social Security Administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Jamestown may, from time to time, by amendment to the ordinance, make any changes in the amount of exemption granted and the rules and regulations regarding eligibility for the exemption that it deems necessary to promote the purpose of this section.
(b)
The town council of the town of Jamestown is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled by the filing or making of any false statement or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information is liable to the town of Jamestown for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.
(c)
The question of the acceptance or rejection of this section shall be submitted to the qualified electors of the town of Jamestown entitled to vote upon a proposition to impose a tax or for the expenditure of money at the next general or special election to be held after June 30, 2005, and no other action shall be taken under the authority of this section unless a majority of the electors voting on the question, vote to accept this section.
History of Section.
P.L. 2005, ch. 187, § 1; P.L. 2005, ch. 250, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-13.14. - Foster — Exemption of elderly and disabled persons.

§ 44-3-13.14. Foster — Exemption of elderly and disabled persons.
The town council of the town of Foster may, by ordinance, issue a tax credit for real property situated in the town of Foster that is owned and occupied by resident owners as follows:
(1)
Any owner of an owner-occupied, single-family dwelling who has attained the age of sixty-seven (67) years, or more, or who is totally disabled and who is a resident of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit equal to the lesser of:
(i)
Five hundred dollars ($500); or
(ii)
Any increase in the “dollar amount” required to be paid by such owner on the said property above the “dollar amount” required to be paid in taxes during the tax assessment next following such owner’s sixty-seventh birthday, or following the filing of a certificate evidencing disability, as provided in said ordinance.
(2)
Any owner of an owner-occupied, single-family dwelling who has attained the age of seventy-seven (77) years, or more, and who is a resident of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit equal to the lesser of:
(i)
One thousand dollars ($1,000); or
(ii)
Any increase in the “dollar amount” required to be paid by such owner on the said property above the “dollar amount” required to be paid in taxes during the tax assessment next following such owner’s seventy-seventh birthday, as provided in said ordinance.
History of Section.
P.L. 2017, ch. 287, § 1; P.L. 2017, ch. 298, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-14. - Notice to tax assessor on conveyance of tax-exempt realty.

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