§ 44-3-14.1. Tiverton — Taxation of exempt property upon transfer. (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 […]
§ 44-3-15. Persons who are totally disabled. 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 […]
§ 44-3-15.1. Hopkinton — Freezing of tax rates for persons who are totally disabled. (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 […]
§ 44-3-15.2. Bristol — Persons who are totally disabled. (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 […]
§ 44-3-15.3. Smithfield — Tax credit for persons who are totally disabled. (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 […]
§ 44-3-15.3.1. Smithfield — Exemption of Special Olympics Rhode Island, Inc. The town council of the town of Smithfield may exempt from taxation the Special Olympics Rhode Island, Inc. History of Section.P.L. 2012, ch. 223, § 1; P.L. 2012, ch. 225, § 1.
§ 44-3-15.4. Lincoln — Tax credit for persons who are totally disabled. (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 […]
§ 44-3-15.5. Lincoln — Tax credit for persons over the age of 65 years. 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 […]
§ 44-3-15.6. Bristol volunteer firefighters exemption. 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 ($2,500) in property […]
§ 44-3-16. Elderly — Freeze of tax rate and valuation. (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 […]
§ 44-3-16.1. Portsmouth — Tax deferral for certain persons age sixty-five (65) and for persons with a disability. 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 […]
§ 44-3-16.2. North Smithfield — Tax stabilization for certain persons age sixty-five (65) and over. (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 […]
§ 44-3-17. Tax exempt property — Listing and valuation. 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. History of Section.P.L. 1972, ch. 84, § 1.
§ 44-3-18. Repealed. History of Section.P.L. 1977, ch. 202, § 1; P.L. 1980, ch. 35, § 1; Repealed by P.L. 2004, ch. 6, § 37, effective April 14, 2004.
§ 44-3-19. List of tax exemptions — Notification. 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 […]
§ 44-3-2. “Personal property” defined. “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. History of Section.G.L. 1896, ch. 45, § […]
§ 44-3-2.1. Tax on intangible personal property prohibited. Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property. History of Section.P.L. 1969, ch. 197, art. 7, § 1.
§ 44-3-2.2. Tax on certain vehicles and trailers prohibited. Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of title 44 on any vehicle or trailer, which is registered under chapter 3 of title 31 and taxed under chapter 34 of title […]
§ 44-3-20. Middletown — Deferment of payment of tax for the elderly. 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 […]
§ 44-3-20.1. Coventry — Deferment of payment of tax for the elderly or certain disabled residents. 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) […]
