Section 44-33-1. – Short title.

§ 44-33-1. Short title. This chapter may be cited as the “Property Tax Relief Act”. History of Section.P.L. 1977, ch. 237, § 1.

Section 44-33-10. – Administration.

§ 44-33-10. Administration. The tax administrator shall make available suitable forms with instructions for claimants, including a form, which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may prescribe rules and regulations, not inconsistent with […]

Section 44-33-11. – Proof of claim.

§ 44-33-11. Proof of claim. Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, reasonable proof of rent paid, name and address of owner or managing agent of property rented, property taxes accrued, changes of homestead, household membership, household income, size and nature of property […]

Section 44-33-12. – Audits of claim.

§ 44-33-12. Audits of claim. If on audit of any claim filed under this chapter the tax administrator determines the amount to have been incorrectly computed he or she shall redetermine the claim and notify the claimant of the redetermination and his or her reasons for it. The redetermination shall be final unless request for […]

Section 44-33-13. – Denial of claim.

§ 44-33-13. Denial of claim. 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 […]

Section 44-33-14. – Rental determination.

§ 44-33-14. Rental determination. 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 shall be final. History of […]

Section 44-33-15. – Appeals.

§ 44-33-15. Appeals. 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 at arms length, may […]

Section 44-33-16. – Public assistance funds excluded.

§ 44-33-16. Public assistance funds excluded. 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. History of Section.P.L. 1977, ch. 237, § 1.

Section 44-33-17. – Disallowance of certain claims.

§ 44-33-17. Disallowance of certain claims. 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. History of Section.P.L. 1977, ch. 237, § 1.

Section 44-33-18. – Extension of time for filing claims.

§ 44-33-18. Extension of time for filing claims. 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. History of Section.P.L. 1977, ch. 237, § 1.

Section 44-33-19. – Severability.

§ 44-33-19. Severability. 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. History of Section.P.L. 1977, ch. 237, § 1.

Section 44-33-2. – Purpose.

§ 44-33-2. Purpose. 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. History of Section.P.L. 1977, ch. 237, § 1; P.L. 1988, ch. 605, § 1.

Section 44-33-2.1. – Repealed.

§ 44-33-2.1. Repealed. History of Section.P.L. 1997, ch. 30, art. 30, § 2; P.L. 1998, ch. 31, art. 24, § 1; P.L. 2005, ch. 117, art. 4, § 1; Repealed by P.L. 2006, ch. 246, art. 30, § 4, effective June 30, 2005.

Section 44-33-3. – Definitions.

§ 44-33-3. Definitions. 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 this […]

Section 44-33-4. – Claim is personal.

§ 44-33-4. Claim is personal. 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 […]

Section 44-33-5. – Claim as income tax credit or rebate from state funds.

§ 44-33-5. Claim as income tax credit or rebate from state funds. 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. […]

Section 44-33-6. – Filing date.

§ 44-33-6. Filing date. 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 […]

Section 44-33-7. – Satisfaction of outstanding liabilities.

§ 44-33-7. Satisfaction of outstanding liabilities. 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 […]

Section 44-33-8. – One claim per household.

§ 44-33-8. One claim per household. Only one claimant per household per year shall be entitled to relief under this chapter. History of Section.P.L. 1977, ch. 237, § 1.

Section 44-33-9. – Computation of credit.

§ 44-33-9. Computation of credit. 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 upon […]