§ 44-3-1. Real and personal property subject to taxation. All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided. History of Section.G.L. 1896, […]
§ 44-3-10. Idle manufacturing or mill property — Exemption. The city council of any city or the town council of any town may, with the approval of the tax administrator appointed pursuant to the provisions of § 44-1-1, wholly or partially exempt from taxation for a period of not exceeding one year manufacturing or mill […]
§ 44-3-11. South Kingstown and Narragansett — Exemption of railroad property. The electors of the towns of South Kingstown and Narragansett, or either of the towns, qualified to vote on a proposition to impose a tax, when legally assembled, may vote to exempt, or may authorize the town council of the town to exempt, from […]
§ 44-3-12. Visually impaired persons — Exemption. (a) The property of each person who is legally blind according to federal standards as certified by a licensed physician or as certified by the Rhode Island services for the blind and visually impaired shall be exempted from taxation to the amount of six thousand dollars ($6,000), except […]
§ 44-3-13. Persons over the age of 65 years — Exemption. (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, […]
§ 44-3-13.1. West Warwick — Exemption of persons over the age of 65 years. 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 […]
§ 44-3-13.10. North Kingstown — Exemption of certain real estate. [Contingent effective date; see notes.] 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 […]
§ 44-3-13.11. Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of. (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 […]
§ 44-3-13.12. Exemption of persons over the age of 65 years or fully disabled in the town of Exeter. (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 […]
§ 44-3-13.13. Jamestown — Exemption of property of totally disabled persons. (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 […]
§ 44-3-13.14. Foster — Exemption of elderly and disabled persons. 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 […]
§ 44-3-13.2. Cumberland — Exemption of persons over the age of 65 years. 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 […]
§ 44-3-13.3. North Kingstown — Exemption of property of totally disabled persons. (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 […]
§ 44-3-13.4. Low or moderate income housing — Exemption. 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 […]
§ 44-3-13.5. Glocester — Exemption of elderly and disabled persons. (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 […]
§ 44-3-13.6. Jamestown — Exemption of persons 65 years and over. (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 […]
§ 44-3-13.7. Exeter — Exemption of real property from taxation for totally disabled persons. (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 […]
§ 44-3-13.8. Repealed. History of Section.P.L. 1999, ch. 211, § 1; P.L. 1999, ch. 309, § 1; P.L. 2000, ch. 90, § 1; P.L. 2002, ch. 403, § 1; Repealed by P.L. 2004, ch. 227, § 1, effective July 1, 2004, and by P.L. 2004, ch. 316, § 1, effective July 3, 2004.
§ 44-3-13.9. North Kingstown — Exemption of elderly persons. 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 may be in an amount up to but not […]
§ 44-3-14. Notice to tax assessor on conveyance of tax-exempt realty. 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 […]
