Title 44, Title 44 Title 44

(a) From an action of the film office. For matters pertaining exclusively to application, production, and certification of musical and theatrical productions, any person aggrieved by a denial action of the film office under this chapter shall notify the director of the film offic…

No credits shall be issued on or after July 1, 2029, unless the production has received initial certification under § 44-31.3-2(c) prior to July 1, 2029.

The general assembly finds and declares that preservation of Rhode Island’s historic residences enhances an understanding of the state’s heritage, improves property values, fosters civic beauty, and promotes public education, pleasure, and welfare. The purpose of this chapter is …

As used in this chapter: (1) “Certified maintenance or rehabilitation” means any maintenance or rehabilitation of a historic residence consistent with the historic character of that historic residence as determined in accordance with guidelines promulgated by the commission. (2) …

(a) Any taxpayer who files a state income tax return and owns a historic residence may claim an income tax credit of up to twenty percent (20%) of certified maintenance or rehabilitation costs. (b) An owner shall make a preliminary application for certification of maintenance or …

(a) The income tax credit provided for in this chapter shall be taken in the year the certified maintenance or rehabilitation work is completed; provided, that first users shall take the tax credit during the calendar year in which the property is purchased. Unused portions of th…

The commission shall promulgate all application and certification forms and guidelines for certified maintenance and rehabilitation. The commissioner is authorized to establish a schedule of fees for the review of income tax credit applications. The department of revenue, divisio…

The general assembly finds and declares that Rhode Island’s historic structures have experienced high vacancy rates and physical deterioration. Without adding economic incentive, these structures are not viable for the redevelopment and reuse by modern commercial, residential or …

As used in this chapter: (1) “Certified historic structure” means a property which is located in the state of Rhode Island and is: (i) Listed individually on the National Register of Historic Places; or (ii) Listed individually in the state register of historic places; or (iii) L…

(a) Any person, firm, partnership, trust, estate, limited liability company, corporation (whether for profit or non-profit) or other business entity that incurs qualified rehabilitation expenditures for the substantial rehabilitation of a property officially recorded as having ap…

(a) To claim the tax credit authorized in this chapter, taxpayers shall apply: (i) to the commission prior to the certified historic structure being placed in service for a certification that the certified historic structure’s rehabilitation will be consistent with the standards …

All processing fees collected pursuant to this chapter after June 30, 2008 shall be deposited in a historic preservation tax credit restricted receipt account within the historic preservation tax credit trust fund, which shall be used, to the extent resources are available, to re…

The tax administrator and his or her agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, paper, records, or memoranda bearing upon the matters required to be included in the return, report, or …

Taxpayers who elect and qualify to claim tax credits for the substantial rehabilitation of a certified historic structure pursuant to this chapter are ineligible for any tax credits that may also be available to the taxpayer for the substantial rehabilitation of that particular c…

A senior resident property tax service credit program is hereby established, commencing on July 1, 2004, to allow qualified senior residents, as determined by the provisions of this act, to receive limited real estate tax credits in exchange for services provided to the city of N…

Taxpayers qualifying for a senior resident property tax service credit must be sixty-five (65) years of age or older by July 1st, 2004 to earn property tax credit relief under this program. The taxpayers must reside at the property as a full-time resident or residents, and have a…

(a) The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of the respective real estate to which the credit will apply. (b) If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpa…

The maximum credit taxpayers may earn is five hundred ($500) dollars per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.

Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provision of the general or public law, or city of Newport ordinances.

The Newport city manager may establish rules and procedures for the senior property tax service credit program. These rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their service…

The board, officer or department supervising the senior taxpayer’s service must certify to the assessor the hours of service performed by the taxpayer before the actual tax for the fiscal year is committed. The certification must state the amount actually earned as of that time. …

Senior taxpayers performing services in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The city of Newport will be liable for damages for injuries to third-parties and for indemnification of the seniors to the same e…

In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unem…

A senior resident property tax service credit program is hereby established, commencing on July 1, 2006, to allow qualified senior residents, as determined by the provisions of this act, to receive limited real estate tax credits in exchange for services provided to the town of C…

Taxpayers qualifying for a senior resident property tax service must be sixty-five (65) years of age or older by July 1, 2006 to earn property tax credit relief under this program. The taxpayers must reside at the property as a full-time resident or residents, and have a gross an…

The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of the respective real estate to which the credit will apply. If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpayer or t…

The maximum credit taxpayers may earn is five hundred dollars ($500) per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.

Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provision of the general or public law, or town of Cumberland ordinances.

The Cumberland mayor may establish rules and procedures for the senior property tax service credit program. These rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their services.

The board, officer or department supervising the senior taxpayer’s service must certify to the assessor the hours of service performed by the taxpayer and must be received by the tax assessor by March 31st of each year.

Senior taxpayers performing services for the town of Cumberland government in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The town of Cumberland may be liable for damages for injuries to third-parties and for inde…

In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unem…

A senior resident property tax service credit program is established, beginning July 1, 2008, to allow qualified senior residents, as determined by the provisions of this section, to receive limited real estate tax credits in exchange for services provided to the town of Bristol …

Taxpayers qualifying for a senior resident property tax service credit must be sixty-five (65) years of age or over by July 1, 2008 to earn property tax credit relief under this program, reside at the property as a full-time resident or residents, and have a gross annual income f…

The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of or have a life estate interest in the respective real estate to which the credit will apply. If the property is held in trust, the beneficiary or beneficiaries of t…

The maximum credit taxpayers may earn is five hundred dollars ($500) per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.

Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provisions of the general or public law, or town of Bristol ordinances.

The Bristol town administrator may establish rules and procedures for the senior property tax service credit program. Theses rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their …

The board, officer or department supervising the senior taxpayer’s service must certify to the assessor the hour of service performed by the taxpayer before the actual tax for the fiscal year is committed. The certification must state the amount actually earned as of that time. S…

Senior taxpayers performing services in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The town of Bristol will be liable for damages for injuries to third parties and for indemnification of the seniors to the same e…

In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unem…

The general assembly finds and declares that Rhode Island’s historic structures continue to experience high vacancy rates and physical deterioration, particularly in Rhode Island’s central business districts. Without adding economic incentive, these structures are not viable for …

All processing fees collected pursuant to this chapter after July 1, 2013, shall be deposited in a historic preservation tax credit restricted receipt account within the historic preservation tax credit trust fund, which shall be used, to the extent resources are available, to re…

No credits shall be authorized to be reserved pursuant to this chapter on or after June 30, 2026, or upon the exhaustion of the maximum aggregate credits, whichever comes first.

As used in this chapter: (1) “Certified historic structure” means a property which is located in the state of Rhode Island and is: (i) Listed individually on the national register of historic places; or (ii) Listed individually in the state register of historic places; or (iii) L…

(a) Subject to the maximum credit provisions set forth in subsections (c) and (d) below, any person, firm, partnership, trust, estate, limited liability company, corporation (whether for profit or nonprofit) or other business entity that incurs qualified rehabilitation expenditur…