reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-32.1. - Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site.

§ 44-3-32.1. Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site.
(a)
The town council of the town of Portsmouth may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forest land, open space land, or historic preservation site pursuant to the provisions of chapter 27 of this title, chapter 36 of title 45, a classification established by ordinance. The amount of the exemption, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, shall be provided for by ordinance, and the town council of the town of Portsmouth may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, as it deems necessary to promote the purpose of this section.
(b)
The town council of the town of Portsmouth is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable to the town of Portsmouth for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.
History of Section.
P.L. 1990, ch. 141, § 1; P.L. 1990, ch. 267, § 1; P.L. 2013, ch. 64, § 1; P.L. 2013, ch. 65, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-32.2. - Cities and towns — Tax exemption for farmland, forestland, or open space land.

§ 44-3-32.2. Cities and towns — Tax exemption for farmland, forestland, or open space land.
(a)
Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forestland, or open space land pursuant to the provisions of chapter 27 of this title. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.
(b)
Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation any real property utilized in the production of dairy products by a licensed dairy in Rhode Island, current and future, pursuant to the department of health rules and regulations, including cow, sheep, and goat dairies. The real property shall include grazing land, cropland, outbuildings, and any other facility used in the direct production and processing of dairy products. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.
(c)
Cities and towns of Rhode Island are authorized by ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the city or town in a civil action.
(d)
Cities and towns in the state of Rhode Island are authorized by ordinance to exempt from taxation any real property situated in the town classified and utilized as farmland on which the development rights have been sold or donated and will remain farmland in perpetuity. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.
History of Section.
P.L. 2002, ch. 223, § 1; P.L. 2002, ch. 247, § 1; P.L. 2003, ch. 398, § 1; P.L. 2021, ch. 182, § 1, effective July 6, 2021; P.L. 2021, ch. 183, § 1, effective July 6, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-33. - Burrillville — Tax exemption for the Industrial Foundation of Burrillville.

§ 44-3-33. Burrillville — Tax exemption for the Industrial Foundation of Burrillville.
(a)
The town council of the town of Burrillville may, by an ordinance pursuant to the home rule charter of the town of Burrillville, exempt from taxation the real property situated in that town and owned and/or occupied or otherwise controlled by the Industrial Foundation of Burrillville.
(b)
The town of Burrillville may impose any conditions or other requirements for the exemption of taxation upon the Industrial Foundation of Burrillville upon its dissolution as a nonprofit corporation or upon fulfillment of its chartered purpose.
(c)
The exemption if adopted by the town of Burrillville may be retroactive to December 31, 1986.
History of Section.
P.L. 1989, ch. 247, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-34. - Central Falls — Homeowner exemption.

§ 44-3-34. Central Falls — Homeowner exemption.
(a)
The city council of the city of Central Falls, may, by ordinance, provide that the property of each person who is a domiciled resident of the city of Central Falls and which property is the principal residence of that person is exempt from taxation as follows: owner-occupied dwellings of no more than five (5) units not to exceed sixty thousand dollars ($60,000) of assessed valuation. The exemption is applied to residential property and includes property with up to a total of five (5) residential units and may include one commercial or professional use unit as part of the total of five (5) assessed units.
(b)
Each person upon application for exemption shall provide by means of a sworn statement to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption and eligibility for the exemption.
(c)
In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the city of Central Falls, upon approval of the city council, may provide for a proration of the homestead exemption in cases where title to a property passes from:
(1)
Those not entitled to claim an exemption to those who are entitled to claim an exemption; or
(2)
A person entitled to claim an exemption to those who are not entitled to claim an exemption.
(d)
The city council of the city of Central Falls shall, by ordinance, establish rules and regulations governing the acceptance of evidence of residence.
History of Section.
P.L. 1989, ch. 450, § 1; P.L. 1994, ch. 32, § 1; P.L. 1995, ch. 249, § 1; P.L. 1995, ch. 302, § 1; P.L. 2004, ch. 6, § 36; P.L. 2004, ch. 235, § 1; P.L. 2004, ch. 328, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 346, § 1; P.L. 2008, ch. 461, § 1; P.L. 2018, ch. 320, § 1; P.L. 2018, ch. 334, § 1; P.L. 2020, ch. 42, § 2; P.L. 2020, ch. 58, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-35. - Burrillville — Real estate tax exemption for persons who are disabled.

§ 44-3-35. Burrillville — Real estate tax exemption for persons who are disabled.
(a)
The town council of the town of Burrillville is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value from local taxation on residential property for any person who is:
(1)
Determined by the social security administration to be totally disabled or for persons ineligible for social security, eligibility shall be determined through a process to be established by ordinance;
(2)
Owns a single-family or a two-family residential property for a period of one year next prior to the filing of an application for taxation; and
(3)
Occupies as his or her legal domicile, the residential property for which an exemption is being applied.
(b)
This exemption is in addition to any other tax exemption provided under any other acts or ordinances of the town of Burrillville.
(c)
The exemption is not allowed unless the person entitled to it has presented to the tax assessor on or before the last day in which sworn statements may be filed with the assessor for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.
History of Section.
P.L. 1992, ch. 294, § 1; P.L. 2004, ch. 31, § 1; P.L. 2004, ch. 66, § 1; P.L. 2010, ch. 284, § 1; P.L. 2010, ch. 320, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-36. - Portsmouth — Real estate tax exemption for persons who are disabled.

§ 44-3-36. Portsmouth — Real estate tax exemption for persons who are disabled.
(a)
The town council of the town of Portsmouth is authorized to provide, by ordinance, for an exemption not to exceed five thousand dollars ($5,000) on assessed value from local taxation on real residential property owned by any person who meets the following four (4) requirements:
(1)
Head of household;
(2)
Is determined by the Social Security Administration to be totally disabled;
(3)
Has an annual gross income of less than fifteen thousand dollars ($15,000); and
(4)
Occupies the property as the principal domicile of the disabled person.
(b)
In no case is the real residential property entitled to more than one five thousand dollar ($5,000) exemption even though occupied and designated as a domicile by more than one disabled person.
(c)
Any person who is claiming an exemption under the ordinance pursuant to this section shall not be eligible for tax exemptions under any other acts or ordinances of the town of Portsmouth.
(d)
The exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.
History of Section.
P.L. 1992, ch. 475, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-37. - Burrillville — Exemption and/or valuation freeze of retailer’s inventory.

§ 44-3-37. Burrillville — Exemption and/or valuation freeze of retailer’s inventory.
(a)
The town council for the town of Burrillville may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of the stock in trade or inventory of retailers for a period of up to twenty-five (25) years.
(b)
“Retailer” means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods at retail.
(c)
“Inventory” or “stock in trade” means and includes the merchandise kept on hand for sale in the normal course of business of a retailer.
(d)
The town council of the town of Burrillville may, by ordinance, establish the application and/or verification procedures for taxpayers to avail themselves of the benefit of any exemption or valuation freeze permitted under this section as the town council may deem necessary.
History of Section.
P.L. 1993, ch. 343, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-38. - Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.]

§ 44-3-38. Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.]
Any exemption, freeze of tax rates and/or valuation granted to any individual pursuant to the provisions of the general laws, and/or pursuant to any public law or municipal ordinance shall not be affected if the otherwise eligible individual: (1) Transfers an ownership interest in the property while retaining a life estate in the property; or (2) Transfers an ownership interest while leasing the property back (but only where the lessee was the owner of the property prior to the transfer to the lessor); or (3) Transfers the property to a revocable or irrevocable living trust, if and so long as the otherwise eligible individual resides in such property and the otherwise eligible individual or the trustee is legally obligated to pay property tax on such property by contract, by agreement, by the terms of the trust instrument, or otherwise by law. The provisions of this section shall be applicable to any such transfer, regardless of when the transfer is made.
History of Section.
P.L. 1993, ch. 464, § 1; P.L. 2012, ch. 376, § 2.
§ 44-3-38. Transfer of property to trust. [As amended by P.L. 2012, ch. 392, § 2.]
Any exemption, freeze of tax rates and/or valuation granted to any individual or individuals pursuant to this chapter is not affected if the eligible individuals transfer the property to a revocable living trust pursuant to the provisions of the general laws and/or pursuant to any public law or municipal ordinance shall not be affected if the otherwise eligible individual: (1) Transfers an ownership interest in the property while retaining a life estate in the property; or (2) Transfers an ownership interest while leasing the property back, but only where the lessee was the owner of the property prior to the transfer to the lessor; or (3) Transfers the property to a revocable or irrevocable living trust, if and so long as the otherwise eligible individual resides in such property and the otherwise eligible individual or the trustee is legally obligated to pay property tax on such property by contract, by agreement, by the terms of the trust instrument, or otherwise by law. The provisions of this section shall be applicable to any such transfer, regardless of when the transfer is made.
History of Section.
P.L. 1993, ch. 464, § 1; P.L. 2012, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-39. - Middletown — Exemption of persons over the age of 65.

§ 44-3-39. Middletown — Exemption of persons over the age of 65.
(a)
Notwithstanding any other provisions of a general or special law to the contrary, the town council of the town of Middletown is authorized to fix, by ordinance or resolution, the amount of exemptions with respect to the assessed value from local taxation on taxable real property situated in the town, owned and occupied by any person over the age of sixty-five (65) years, whether the real property is income-producing or not.
(b)
The exemption shall be in an amount established by the town council, including a complete exemption, and under conditions specified by the town council including income and/or property value limitations.
History of Section.
P.L. 1994, ch. 38, § 1; P.L. 2003, ch. 223, § 1; P.L. 2003, ch. 277, § 1; P.L. 2009, ch. 55, § 1; P.L. 2009, ch. 74, § 1; P.L. 2010, ch. 239, § 37.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-40. - Cities and towns — Authorization to exempt retailer’s inventory.

§ 44-3-40. Cities and towns — Authorization to exempt retailer’s inventory.
(a)
Each city and town, by resolution or ordinance adopted by the city or town council, may wholly or partially exempt from taxation the valuation of the stock in trade or inventory of retailers.
(b)
“Retailer” means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods at retail.
(c)
“Inventory” or “stock in trade” means and includes the merchandise kept on hand for sale in the normal course of business of a retailer.
(d)
Nothing in this section is deemed to permit the exemption or stabilization for any retailer relocating from one city or town within the state to another.
History of Section.
P.L. 1995, ch. 224, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-41. - Glocester — Historic district exemption.

§ 44-3-41. Glocester — Historic district exemption.
The town council of the town of Glocester may, by ordinance, provide for a schedule of exemptions from increased assessment valuations for exterior renovations or improvements made to pre-20th century buildings within the historic district, and to post-19th century buildings made subject by their owners to historic district guidelines. The exemptions may be extended to buildings outside the historic district, which are on the national historic register. The ordinance shall specify the kinds of improvements and renovations for which exemptions are permitted.
History of Section.
P.L. 1995, ch. 251, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-42. - Cumberland — Fixed tax assessment for farmland.

§ 44-3-42. Cumberland — Fixed tax assessment for farmland.
(a)
The town council of the town of Cumberland may, by ordinance, provide for a fixed tax assessment for any real property situated in the town which has been classified and utilized as farmland, pursuant to the provisions of chapter 27 of this title, or pursuant to a classification established by ordinance. The amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, shall be provided for by ordinance, and the town council of the town of Cumberland may, from time to time, by amendment to the ordinance, make changes in the amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, as it deems necessary to promote the purpose of this section.
(b)
The town council of the town of Cumberland is authorized in the ordinance to provide that any person who obtains an assessment 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 Cumberland for an amount equal to double the amount of reductions in taxes resulting from the assessment, which amount is recoverable by the town in a civil action.
History of Section.
P.L. 1996, ch. 96, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-43. - Historic stone wall exemption.

§ 44-3-43. Historic stone wall exemption.
The city and town councils of the various cities and towns may provide, by ordinance, an exemption not exceeding five thousand dollars ($5,000) of valuation for any parcel of real property on which is located an historic stone wall(s); provided, that the wall(s) is fifty (50) or more feet in length, at least three (3) feet high, structurally maintained and free of noxious weeds and vegetation. For purposes of this section, an “historic stone wall” is a vertical structure of aligned natural stone built before 1900, normally constructed to designate a property boundary or to separate agricultural activities within a farmstead.
History of Section.
P.L. 1996, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-44. - Qualifying stock options — Exemption.

§ 44-3-44. Qualifying stock options — Exemption.
For purposes of determining the federal income tax liability of a taxpayer subject to Rhode Island income tax, the Rhode Island income of the taxpayer under §§ 44-30-12 and 44-30-16 is determined by excluding any income, gain, or preference items resulting from the sale, transfer, or exercise of qualified and nonqualified stock options, the stock issued or transferred on the exercise of any such option, and warrants issued with respect to such options and/or stock, of a qualifying corporation provided that the taxpayer was a qualifying taxpayer and the taxpayer’s employer who issued the option was a qualifying corporation at the time the taxpayer acquired a vested interest in such option and exercised such option.
History of Section.
P.L. 1997, ch. 223, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-45. - “Qualifying taxpayer” defined.

§ 44-3-45. “Qualifying taxpayer” defined.
A “qualifying taxpayer” is a resident of the state who has been employed at a location in the state for at least three (3) consecutive months as a full-time employee of a qualifying corporation in accordance with corporate policy and the estate, heirs and successors of any qualifying individual.
History of Section.
P.L. 1997, ch. 223, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-46. - “Qualifying corporation” and “full-time equivalent active employee” defined.

§ 44-3-46. “Qualifying corporation” and “full-time equivalent active employee” defined.
(a)
A “qualifying corporation” is any corporation that:
(1)
Annually elects (in a manner that may be determined by the tax administrator) to be a qualifying corporation;
(2)
Has at least ten (10) full-time equivalent active employees in this state; and
(3)
Is principally engaged in one or more of the business activities described in industry numbers 7371, 7372 and 7373 in the Standard Industrial Classification, Office of the Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time.
(b)
For purposes of this section, “full-time equivalent active employee” means any employee who works a minimum of thirty (30) hours per week in this state, or two (2) or more part-time employees whose combined weekly hours equal or exceed thirty (30) hours per week in this state.
(c)
The annual election by a corporation to be treated as a qualifying corporation for a fiscal year becomes effective for purposes of this section as of the first day of the fiscal year for which the election is filed and must be filed with the tax administrator on or before the due date prescribed by law (including any extensions) for the filing of the corporation’s tax return with the tax administrator for the fiscal year. In no event shall an election be effective for fiscal years commencing prior to January 1, 1997, and in no event shall the exclusion available under the provisions of this chapter be available to options that were issued prior to January 1, 1997.
History of Section.
P.L. 1997, ch. 223, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-47. - Cranston — Economic development tax incentive program Exemptions.

§ 44-3-47. Cranston — Economic development tax incentive program Exemptions.
The city council of the city of Cranston may, by ordinance, provide exemptions from assessed valuation for real and tangible personal property of property owners or businesses which create jobs in the city of Cranston and any property owners or businesses for any retrofit, expansion, or renovation of specifically permitted uses; provided, that the exemption shall be for a period of not more than ten (10) years.
History of Section.
P.L. 1997, ch. 247, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-48. - Burrillville — Certain tax exemptions.

§ 44-3-48. Burrillville — Certain tax exemptions.
(a)
Each exemption granted on property in the town of Burrillville by any of the provisions of this chapter shall be at a rate to be established per one thousand dollars ($1,000) of valuations for each exemption granted to a taxpayer.
(b)
The town council of the town of Burrillville shall annually establish the tax rate for exemptions at the same time it establishes a tax rate for all ratable property.
History of Section.
P.L. 1999, ch. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-49. - Burrillville — Fixed tax rate.

§ 44-3-49. Burrillville — Fixed tax rate.
The town council of the town of Burrillville may, by ordinance, provide for a fixed tax rate to apply to all personal tax exemptions provided for by this chapter.
History of Section.
P.L. 1999, ch. 334, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-51. - North Smithfield — Tax exemptions.

§ 44-3-51. North Smithfield — Tax exemptions.
(a)
The town council of the town of North Smithfield has the authority to exempt certain property from taxation based on the following: any real property situated in the town and owned and occupied by any person who has resided in the town of North Smithfield for three (3) years, ending with the date of assessment December 31st of the year requesting the exemption. Persons who are at least sixty-five (65) years of age are exempted up to five hundred dollars ($500) from taxation. These exemptions are in addition to any and all other exemptions from taxation to which the person may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay.
(b)
The town council of the town of North Smithfield is authorized to provide by ordinance an exemption not to exceed five hundred dollars ($500) from local taxation on residential real property owned by any person who meets the following requirements: head of household; determined by the social security administration to be totally disabled; occupies the property as the principal domicile of the person who is disabled. In no case is the residential real property entitled to more than one five hundred dollar ($500) exemption even though occupied and designated as a domicile by more than one disabled person. Upon attaining the age of sixty-five (65) years the totally disabled person is no longer entitled to the exemption provided in this section. 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 year for which the exemption is claimed, evidence that he or she is entitled to the exemption.
History of Section.
P.L. 2000, ch. 117, § 1; P.L. 2000, ch. 392, § 1; P.L. 2007, ch. 358, § 1; P.L. 2007, ch. 464, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-52. - Cumberland — Exemption for persons interned in concentration camps.

§ 44-3-52. Cumberland — Exemption for persons interned in concentration camps.
The town council of the town of Cumberland may, by ordinance, provide for an exemption from valuation for taxation any real property situated in the town, which is owned and occupied by any person who is determined to have been interned in a concentration camp. The amount of the exemption shall not exceed the maximum provided for in § 44-3-25.
History of Section.
P.L. 2000, ch. 414, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-53. - Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption.

§ 44-3-53. Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption.
The town council of the city of Central Falls may, by ordinance or resolution, provide for an exemption from valuation for taxation any real property situated in the city owned by the Club Sport Uniao Madeirense.
History of Section.
P.L. 2002, ch. 7, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-54. - “Sons of the Revolution” society located in the town of Middletown — Tax exemption.

§ 44-3-54. “Sons of the Revolution” society located in the town of Middletown — Tax exemption.
Notwithstanding any other provisions of the general laws to the contrary, the city council of the town of Middletown is authorized to determine, by ordinance or resolution, exemptions from property taxation for the “Sons of the Revolution” society located in the town of Middletown.
History of Section.
P.L. 2003, ch. 49, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-55. - South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements.

§ 44-3-55. South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements.
The town council of the town of South Kingstown may, by ordinance or resolution, provide for exemptions from valuation for taxation or otherwise enter into payment in lieu of tax agreements regarding any real or personal property, which is directly related to the actual conduct of the charitable purposes of a non-profit organization and which otherwise is, or would become, subject to taxation by the town, that is owned, leased, or held in the town of South Kingstown by any nonprofit, charitable organization recognized as such by the state of Rhode Island. Notwithstanding any other provisions of the general laws to the contrary, the town of South Kingstown shall be authorized to enter into payment in lieu of tax agreements with qualifying organizations upon terms acceptable to the town council. The town shall maintain a comprehensive list of all such exemptions and payment in lieu of tax agreements adopted pursuant to this section, which list shall set forth the amount of the exemption, the amount of the in lieu of tax payment, and the date of the resolution or ordinance establishing the exemption and/or payment in lieu of tax agreement and of any amendments to the ordinance or resolution.
History of Section.
P.L. 2003, ch. 220, § 1; P.L. 2003, ch. 289, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-56. - Tax credit in lieu of tax exemption in the town of Burrillville.

§ 44-3-56. Tax credit in lieu of tax exemption in the town of Burrillville.
(a)
The town council of the town of Burrillville may, by ordinance, grant a dollar tax credit of a specific dollar amount in lieu of the tax exemptions allowed pursuant to the provisions of §§ 44-3-4, 44-3-5, 44-3-12, 44-3-15, and 44-3-35 and P.L. 1973, ch. 22. The basis for determining eligibility for the dollar tax credit shall be as set forth in §§ 44-3-4, 44-3-5, 44-3-12, 44-3-15, and 44-3-35 and P.L. 1973, ch. 22. The dollar tax credit shall be a direct deduction from the tax bill.
(b)
In lieu of the dollar tax credit allowed in subsection (a), the town council of the town of Burrillville may, by ordinance, establish a dollar tax credit for persons who meet the criteria set forth in §§ 44-3-15 and 44-3-35 and P.L. 1973, ch. 22 based on household gross income. The dollar tax credit may vary based on the household gross income.
(c)
The total amount of all flat rate tax credits shall not exceed four percent (4%) of the prior year’s tax levy.
History of Section.
P.L. 2004, ch. 30, § 1; P.L. 2004, ch. 67, § 1; P.L. 2023, ch. 365, § 1, effective June 27, 2023; P.L. 2023, ch. 366, § 1, effective June 27, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-57. - Deferment of payment of tax for the elderly — Bristol.

§ 44-3-57. Deferment of payment of tax for the elderly — Bristol.
The town council of the town of Bristol is authorized to provide, by ordinance, that the payment of a portion of the property taxes on all family dwellings located therein and owned and occupied by persons who are age sixty-five (65) years or older for at least twenty (20) years, and who meet income thresholds defined by the council, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate.
History of Section.
P.L. 2004, ch. 155, § 1; P.L. 2004, ch. 190, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-58. - Tax deferment of elderly persons in the town of Narragansett.

§ 44-3-58. Tax deferment of elderly persons in the town of Narragansett.
(a)
The town council of the town of Narragansett may, by ordinance, provide that the payment of all or a portion of the property taxes on a single family dwelling, owned by and occupied as the principal residence of persons who are sixty-five (65) years or older may be partially deferred until the property is disposed of by reason of death of all the qualified owners, or by reason of transfer or conveyance, provided, that any deferred taxes and interest constitute a lien against the real estate.
(b)
This act shall be voted upon by the qualified electors of the town of Narragansett entitled to vote upon a proposition to impose a tax or for the expenditure of money at any special or regular election held after the passage of this act. The town clerk will then certify the results to the secretary of state. Any ordinance passed by the town council of Narragansett to provide tax deferment pursuant to the terms of this act shall become effective upon the approval of a majority of the electors voting on the question, vote to accept this section.
History of Section.
P.L. 2004, ch. 166, § 1; P.L. 2010, ch. 239, § 37.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-58.1. - Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.

§ 44-3-58.1. Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.
The town council of the town of East Greenwich is authorized to provide, by ordinance, that the payment of any increases in property taxes on the primary residence owned and occupied by a person or persons who are sixty-five (65) years of age or older, may be deferred, interest free, by the eligible taxpayer until such time as the property is disposed of by reason of the death of all owners who are sixty-five (65) years of age or older, or by reason of transfer or conveyance, at which time the total deferred taxes will be paid to the town. An eligible taxpayer is defined as an individual who is a resident of the town of East Greenwich for income tax purposes, is sixty-five (65) years of age or older, and has resided in the primary residence located in the town of East Greenwich, for which the deferral is claimed, for a minimum of five (5) years. There is no income or means test for eligibility. In the case of a married couple, at least one spouse must be sixty-five (65) years of age or older. The deferral is optional, to be made at the request of the eligible taxpayer to the tax assessor. Any taxes so deferred will become a lien on the property. The eligible taxpayer may remove the lien at any time by paying the total taxes due, interest free. This deferral is in addition to any and all other exemptions which the taxpayer may be entitled by law. The town council of the town of East Greenwich shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of this deferment.
History of Section.
P.L. 2006, ch. 101, § 1; P.L. 2006, ch. 153, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-59. - Tax exemption in the town of Burrillville — The Columbus Club of Burrillville.

§ 44-3-59. Tax exemption in the town of Burrillville — The Columbus Club of Burrillville.
The town council of the town of Burrillville may by ordinance or resolution provide an exemption from valuation for taxation any real property owned by the Columbus Club of Burrillville, Council 383, in an amount not to exceed seven hundred fifty thousand dollars ($750,000).
History of Section.
P.L. 2004, ch. 329, § 1; P.L. 2004, ch. 561, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-60. - Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.

§ 44-3-60. Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.
The town council in the town of Westerly may, by ordinance, grant a tax exemption to a motor vehicle excise tax for persons who own no real or personal property, in the amounts set forth in §§ 44-3-4, 44-3-5, and 44-3-12.
History of Section.
P.L. 2005, ch. 15, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-62. - Lincoln — Tangible business property tax exemption for new investments.

§ 44-3-62. Lincoln — Tangible business property tax exemption for new investments.
The town of Lincoln may by ordinance create a three (3) year tangible property tax exemption for local small business owners who make new investments, excluding inventory.
History of Section.
P.L. 2006, ch. 339, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-63. - Historical cemeteries.

§ 44-3-63. Historical cemeteries.
City and town councils are authorized to provide by ordinance an abatement from taxation for any real property on which is located a historical cemetery registered pursuant to § 23-18-10.1 and to provide by ordinance for full or partial reimbursement of expenses incurred in repairing and maintaining such historical cemeteries, including walls or fences surrounding such cemeteries.
History of Section.
P.L. 2011, ch. 117, § 4; P.L. 2011, ch. 126, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-64. - Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre.

§ 44-3-64. Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre.
The city council of the city of Pawtucket may by ordinance or resolution provide an exemption from valuation for taxation any real, personal and motor vehicle property owned by the Sandra Feinstein — Gamm Theatre, a Rhode Island 501(c)(3) nonprofit corporation.
History of Section.
P.L. 2012, ch. 435, § 1; P.L. 2012, ch. 473, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-65. - Narragansett and East Greenwich — Tangible business property tax exemption.

§ 44-3-65. Narragansett and East Greenwich — Tangible business property tax exemption.
The town of Narragansett and the town of East Greenwich may, by ordinance, create a tangible business property tax exemption for local small business owners in an amount not to exceed thirty-five thousand dollars ($35,000).
History of Section.
P.L. 2016, ch. 327, § 1; P.L. 2019, ch. 21, § 2; P.L. 2019, ch. 22, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-66. - East Providence — Disabled veterans tax exemption classification.

§ 44-3-66. East Providence — Disabled veterans tax exemption classification.
The city council of the city of East Providence may hereafter, by ordinance, adopt a tax exemption classification for disabled veterans who have a disability rating of less than one hundred percent (100%). This exemption shall be transferrable to a surviving spouse but shall terminate upon remarriage or death of the surviving spouse.
History of Section.
P.L. 2022, ch. 194, § 1, effective June 27, 2022; P.L. 2022, ch. 195, § 1, effective June 27, 2022; P.L. 2023, ch. 77, § 1, effective June 14, 2023; P.L. 2023, ch. 78, § 1, effective June 14, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-3 - Property Subject to Taxation › Section 44-3-67. - Jamestown — Firefighters tax abatement.

§ 44-3-67. Jamestown — Firefighters tax abatement.
The town of Jamestown may establish, by ordinance, a program to provide property tax relief for every member in good standing of the Jamestown emergency medical services and volunteer fire department. Such tax relief may provide an abatement of up to two thousand dollars ($2,000) in property taxes due or the cash equivalent, if they do not own property, for any fiscal year. The criteria for providing such tax relief may include, but not be limited to, years of service, quantity of calls responded to, and number of training hours. This benefit is transferrable to a surviving spouse until remarriage or death.
History of Section.
P.L. 2023, ch. 19, § 4; P.L. 2023, ch. 20, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-1. - Place of taxation of real estate.

§ 44-4-1. Place of taxation of real estate.
All real estate is taxed in the city or town where the real estate is situated.
History of Section.
G.L. 1896, ch. 45, § 1; G.L. 1909, ch. 57, § 1; G.L. 1923, ch. 59, § 1; G.L. 1938, ch. 30, § 1; G.L. 1956, § 44-4-1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-2. - Buildings on leased land deemed real estate.

§ 44-4-2. Buildings on leased land deemed real estate.
Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.
History of Section.
G.L. 1896, ch. 45, § 2; G.L. 1909, ch. 57, § 2; G.L. 1923, ch. 59, § 2; G.L. 1938, ch. 30, § 2; G.L. 1956, § 44-4-2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-3. - Fixtures declared to be real estate.

§ 44-4-3. Fixtures declared to be real estate.
The main wheels, steam engines, dynamos, boilers, and shafts, whether upright or horizontal, drums, pulleys, and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes, ammonia pipes, air pipes, gas fixtures, electric fixtures, and water fixtures attached to, and all kettles set and used in, any manufacturing establishment, are declared to be real estate when owned by the owners of the real estate to which they are attached.
History of Section.
G.L. 1896, ch. 45, § 3; P.L. 1905, ch. 1246, § 3; G.L. 1909, ch. 57, § 3; G.L. 1923, ch. 59, § 3; G.L. 1938, ch. 30, § 3; G.L. 1956, § 44-4-3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-4. - Assessment of real estate taxes against owner.

§ 44-4-4. Assessment of real estate taxes against owner.
Taxes on real estate are assessed to the owners, including purchasers at tax sales of fractional interests, and separate tracts or parcels, and their fractioned interests, if any, shall be separately described and valued so far as practicable; provided, that no misdescription, defect in description, or mistake in valuation, so long as the estate assessed can be identified, shall be taken advantage of by any taxpayer in order to avoid the payment of a tax assessed against the taxpayer, unless he or she has brought to the assessors a true and exact account of all his or her ratable estate, describing and specifying the value of every parcel of his or her real and personal estate, at the time that they may prescribe for the assessing of the tax. Nothing contained in this section shall be construed to deprive a taxpayer of the remedies provided in §§ 44-5-26 — 44-5-31.
History of Section.
G.L. 1896, ch. 45, § 4; P.L. 1901, ch. 920, § 1; G.L. 1909, ch. 57, § 4; P.L. 1909, ch. 461, § 1; G.L. 1923, ch. 59, § 4; P.L. 1932, ch. 1945, § 1; G.L. 1938, ch. 30, § 4; G.L. 1956, § 44-4-4; P.L. 1987, ch. 225, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-4.1. - State property taxed to lessee or tenant.

§ 44-4-4.1. State property taxed to lessee or tenant.
Any property owned by the state, except land and piers but including any other real property, buildings, improvements, and tangible personal property attached to, contained in, or used in connection with the property, which is leased or rented for a term of ten (10) or more years, including any options to renew or extend the term, shall be taxed to the person, partnership, corporation, joint stock company, or association leasing or renting the property, who, for the purposes of taxation is deemed the owner of the property; but excluding:
(1)
Property acquired by the state from the United States pursuant to 49 U.S.C. § 47151 et seq., and managed for it by the Rhode Island economic development corporation;
(2)
State property which is leased by any corporation, association, or organization which is exempt from property taxation;
(3)
State property which is leased for purposes of nonprofit public use or service;
(4)
Portions of buildings which are owned by the state, the portions being of a size, shape, or other unique character which makes them impossible to measure or separate for purposes of taxation; and
(5)
State property leased for purposes which are necessary to the operation of an airport.
History of Section.
P.L. 1982, ch. 451, § 2; P.L. 2005, ch. 410, § 27.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-4.2. - Leasehold improvements taxed to tenant of quasi-public corporation.

§ 44-4-4.2. Leasehold improvements taxed to tenant of quasi-public corporation.
Commencing with taxes assessed on December 31, 2001, whenever real property is owned by a quasi-public corporation and leased to a tenant which is engaged in any business for profit, and that property is located at an airport terminal building with more than ten thousand (10,000) air carrier aircraft operations annually, any tax on leasehold improvements shall be paid by the tenant, who, for the purposes of taxation, shall be deemed to be the owner of the leasehold improvements, regardless of whether the improvements become state property, unless the improvements or the tenant or subtenant are otherwise exempt from taxation.
History of Section.
P.L. 2002, ch. 61, § 1; P.L. 2002, ch. 65, art. 40, § 4; impl. am. P.L. 2002, ch. 67, § 7; P.L. 2002, ch. 129, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-5. - Mortgagor in possession of real estate deemed owner.

§ 44-4-5. Mortgagor in possession of real estate deemed owner.
The mortgagor is deemed to be the owner of mortgaged real estate, so long as the real estate is in the mortgagor’s possession.
History of Section.
G.L. 1896, ch. 45, § 5; G.L. 1909, ch. 57, § 5; G.L. 1923, ch. 59, § 5; G.L. 1938, ch. 30, § 5; G.L. 1956, § 44-4-5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-6. - Tenant for life or years.

§ 44-4-6. Tenant for life or years.
Estates in the possession of a tenant for life or for a term of ten (10) or more years when by the terms of his or her lease the tenant for years is required to pay the taxes on the estate, may be taxed to the tenant, who, for the purposes of taxation is deemed the owner.
History of Section.
G.L. 1896, ch. 45, § 6; G.L. 1909, ch. 57, § 6; G.L. 1923, ch. 59, § 6; P.L. 1929, ch. 1388, § 1; G.L. 1938, ch. 30, § 6; G.L. 1956, § 44-4-6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-7. - Undivided real estate of decedent.

§ 44-4-7. Undivided real estate of decedent.
Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions of the estate; and each heir or devisee is liable for the whole of the tax, and shall have a lien on the shares of his or her associate heirs or devisees in the estate, for their proportion of the tax, if paid by the heir or devisee.
History of Section.
G.L. 1896, ch. 45, § 7; G.L. 1909, ch. 57, § 7; G.L. 1923, ch. 59, § 7; G.L. 1938, ch. 30, § 7; G.L. 1956, § 44-4-7.