Title 44, Title 44 Title 44

(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…

The town council of the town of Smithfield may, by ordinance, provide for a tax credit on real property situated in the town, owned and occupied by any person with paraplegia and who by reason of the paraplegic disability requires “specially adapted housing”. For the purposes of …

(a)(1) The city council or town council of any municipality may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of stock in trade or inventory of wholesalers for a period of twenty-five (25) years. (2) “Inventory” or “stock in trade” means and …

(a) Beginning July 1, 1999, the city council or town council of any municipality shall, by ordinance, phase out, over a ten (10) year period, the stock in trade or inventory tax of wholesalers and retailers. The rate schedule to be implemented by the cities and towns is establish…

(a) The following property is exempt from taxation: (1) Property belonging to the state, except as provided in § 44-4-4.1; (2) Lands ceded or belonging to the United States; (3) Bonds and other securities issued and exempted from taxation by the government of the United States or…

(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 per…

Notwithstanding any other provisions of the general laws to the contrary, real and personal property of any facility for the generation of electricity located in the town of Burrillville and in operation prior to July 1, 2017, or subsequently expanded, are taxable by the town. As…

(a) The city council of the city of Providence is hereby authorized, by ordinance or resolution, 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 city of Provid…

(a) The city of Providence is authorized to provide, by ordinance, for the freezing of property taxes on owner-occupied residential real estate, for 2001, at 105.5% of the amount of the property taxes levied for 2000 upon the assessed valuation as of December 31, 1999 (plus any p…

(a) The city of Providence may, by ordinance, provide special tax consideration for designated properties on the landmark list as part of the mill restoration program and in the arts and entertainment district in the city of Providence. (b) Upon enactment [June 14, 2002] property…

(a) The city of Providence may, by ordinance, provide special tax consideration for designated properties on the landmark list as part of the mill restoration program and in the arts and entertainment district in the city of Providence. (b) Upon enactment, property taxes levied o…

(a) The town council of the town of Portsmouth may provide an ordinance for exemptions, partial or total, from taxation on parcels of real property located in the town which, as of the date of assessment, are owned and occupied wholly or partially as dwellings by persons who are …