Title 44, Title 44 Title 44

If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit shall be cancelled and the amount paid may be…

If a homestead is rented by a person from another person under circumstances determined by the tax administrator to be not at arm’s length, he or she may determine rent constituting property taxes accrued as at arms length, and, for purposes of this chapter, the determination sha…

Any person aggrieved by the decision of the tax administrator denying in whole or in part relief claimed under this chapter, except when the denial is based upon late filing of claim for relief or is based upon a redetermination of rent constituting property taxes accrued as not …

A claim for relief under this chapter filed by a recipient of public assistance funds shall exclude all taxes or rent paid from the monies during the period for which the claim is filed.

A claim shall be disallowed, if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter.

In case of sickness, absence, or other disability, or if, in his or her judgment, good cause exists, the tax administrator may extend for a period not to exceed six (6) months the time for filing claim.

If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portions of this chapter.

The purpose of this chapter is to provide relief, through a system of tax credits and refunds and appropriations from the general fund, to elderly and/or disabled persons who own or rent their homes.

As used in this chapter: (1) “Claimant” means a homeowner or renter, sixty-five (65) years of age or older, and/or disabled, who has filed a claim under this chapter and was domiciled in this state for the entire calendar year for which he or she files a claim for relief under th…

The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amou…

Subject to limitations provided in this chapter, a claimant may claim in any year as a credit against Rhode Island personal income taxes due on his or her income, property taxes accrued, or rent constituting property taxes accrued in the preceding calendar year. If the allowable …

No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is…

The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a “claimant agency,” as defined in § 44-30.1-1, subject to the collection by setoff of a person…

Only one claimant per household per year shall be entitled to relief under this chapter.

The amount of any claim made pursuant to this chapter shall be determined as follows: (1) For any taxable year, a claimant is entitled to a credit against his or her tax liability equal to the amount by which the property taxes accrued or rent constituting property taxes accrued …