Title 44, Title 44 Title 44

(a) Bristol. The town of Bristol may exempt from taxation the real estate situated in the town owned and occupied by any resident over the age of sixty-five (65) years, as of the preceding December 31st; or, over the age of seventy (70) years, as of the preceding December 31st; o…

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 thirty thousand dollars ($30,000), and whi…

The town council of North Kingstown is authorized, by ordinance, to grant exemptions with respect to the assessed value of certain single-family residential real property situated in the town which is occupied by the owner or owners of it and which, as a consequence of a revaluat…

(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 …

(a) In order to encourage, maintain, and preserve a sustainable supply of owner-occupied housing that is affordable for low- and moderate-income senior citizens and individuals with disabilities that is in keeping with the rural character of the town of Exeter and that is consist…

(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 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-sev…

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-fou…

(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…

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 a…

(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 o…

(a) The town council of the town of Jamestown may, by ordinance, exempt from valuation for taxation, the real property situated in the town and owned and occupied by any person sixty-five (65) years or over, which exemption is in addition to any and all other exemptions from taxa…

(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 s…

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 shall be a four hundred fifty dollar ($450) tax credit or the equi…

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…

(a) Upon the sale of tax-exempt property to a purchaser who or that holds no tax-exempt status, the tax assessor/collector may issue a prorated tax bill on the then-current tax assessment from the date of sale. The prorated tax shall be assessed from the date of sale to the end o…

The city or town councils of the various cities and towns may provide by ordinance for the freezing of the rate and valuation of taxes on the real and personal property located in the city or town of any head of a household who is one hundred percent (100%) disabled and unable to…

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Hopkinton may, by ordinance, provide for the freezing of the rate and valuation of taxes on the real and personal property located in the town to any head of a household who is one hundred percent (1…

(a) Notwithstanding the provisions of § 44-3-15, the town council of Bristol may, by ordinance, exempt from taxation the real property in the town, owned and occupied by any resident who is one hundred percent (100%) disabled and unable to work as of the date of assessment. The a…

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Smithfield may, by ordinance, provide for a tax credit in the amount of two hundred fifty dollars ($250) on the real property located in the town to any person who is one hundred percent (100%) disab…

The town council of the town of Smithfield may exempt from taxation the Special Olympics Rhode Island, Inc.

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Lincoln may, by ordinance, provide for a tax credit in the amount of six hundred dollars ($600) on the real property located in the town to any person who is one hundred percent (100%) disabled and u…

Notwithstanding any provisions of this chapter or any provision of the general or public laws to the contrary, the town council of the town of Lincoln may, by ordinance, provide that any real property owned and occupied for a period of five (5) years or more by any person over th…

The town of Bristol may establish, by ordinance, a program to provide property tax relief for any individual who volunteers his or her services as a firefighter or emergency medical technician. Such tax relief may provide an abatement of up to two thousand five hundred dollars ($…

(a) The city or town councils of the various cities and towns except the towns of West Warwick, Exeter, Coventry and Bristol may provide, by ordinance, for the freezing of the rate and valuation of taxes on real property located therein to any person who is sixty-five (65) years …

The town council of the town of Portsmouth may, by ordinance, provide a tax deferral program as follows: (a) Definitions: (1) “Qualified senior” for the purpose of this section means any person who shall satisfy the criteria in subsection (i)(A) or (B) or (C); and all of the crit…

(a) Definitions. (1) “Qualified senior” for the purpose of this section means any person who shall satisfy the criteria in subsection (A)(i) or (ii) or (iii); and all of the criteria of subsections (B) — (J) inclusive: (A)(i) Who is age sixty-five (65) or more if single or widowe…

The tax assessor of every city and town shall annually list the estimated value of the property, which is exempt from taxation because of the nonprofit status of the owner of the land.

The tax assessor of every city and town shall maintain a list of every tax exemption or tax rebate for which a taxpayer may apply, including the tax credits defined in chapter 33 of this title entitled “Property Tax Relief ”; information on property exempt from taxation under § 4…

“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.

Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.

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 …

The town council of the town of Middletown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older is deferred until the property is dispos…

The town council of the town of Coventry is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older, or who are totally and permanently disabl…

The town council of the town of Bristol may, by ordinance, provide that the payment of property taxes on a single-family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners,…

The town council of the town of Jamestown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied for at least five (5) years prior to the passage of the ordinance by persons sixty-five (65) yea…

The town council of the town of Warren may, by ordinance, provide that payment of property taxes on a single family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or b…

The city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.

(a)(1) The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value used in determining the excise tax for any person who meets the following two (2) requirements: (i) Is determin…

The town council of the town of Narragansett may, by ordinance, grant an exemption on real property located within the town and owned and occupied by any person sixty-five (65) years of age or older at the rate of one hundred twenty-five dollars ($125) per one thousand dollars ($…

The city and town councils of the various cities and towns may provide, by ordinance, for the adjustment of the tax exemption for all persons entitled to it pursuant to this chapter in any year that the city or town has a real property reevaluation. The adjustment shall be made t…

The maximum exemption from taxation for residents of the town of Cumberland under any of the provisions of this chapter shall not exceed the sum of fifty-eight thousand one hundred eleven dollars ($58,111).

The maximum exemption from taxation for residents of the town of Bristol under any of the provisions of this chapter shall not exceed the sum of fifty thousand dollars ($50,000) of valuation in a calendar year.

Each exemption granted on property in the town of South Kingstown as defined in §§ 44-3-4, 44-3-5, and 44-3-12 is at a rate equivalent to seventy-one dollars ($71.00) per one thousand dollars ($1,000) of valuation for each exemption granted to a taxpayer.

Each exemption granted on property in the town of Bristol by any of the provisions of this chapter is at the current tax rate or a rate equivalent to twenty dollars ($20.00) per one thousand dollars ($1,000) of valuation, whichever is greater, for each exemption granted to a taxp…

The town council of the town of North Providence may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person with paraplegia through a disability which is not a military service connected disability and who by reason of the par…