§ 44-30.3-1. Residential lead abatement tax relief — Limitation. (a) Appropriations from the general fund for property tax relief provided by this chapter are in the amount of two hundred and fifty thousand dollars ($250,000) for the year commencing on July 1, 2004, and for each subsequent fiscal year. (b) A claimant shall be entitled […]
§ 44-30.3-10. One abatement claim per dwelling unit. Only one abatement claim may be filed for any dwelling unit. If a mitigation claim, as defined in § 44-30.3-1(b), has previously been filed for the same dwelling unit, the amount of the abatement claim will be reduced by the amount of the mitigation claim already paid […]
§ 44-30.3-11. Three dwelling units per claimant. Each claimant may only claim relief for mitigation or abatement efforts for three (3) separate dwelling units. History of Section.P.L. 2004, ch. 595, art. 17, § 11.
§ 44-30.3-12. Denial of claim. If it is determined that a claim is excessive and was filed with fraudulent intent, the claim is disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit is cancelled and the amount paid may be recovered […]
§ 44-30.3-13. 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 may appeal the decision of the tax administrator to the sixth (6th) division of the district court by […]
§ 44-30.3-14. 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 a claim. History of Section.P.L. 2004, ch. 595, art. 17, § […]
§ 44-30.3-15. Severability. If any provision of this chapter, or its application to any person or circumstances, is held unconstitutional or otherwise invalid, the remaining provisions of this chapter and the application of the provisions to other persons or circumstances, other than those to which it is held invalid, shall not be affected by the […]
§ 44-30.3-2. Residential lead abatement tax relief — Income eligibility. Claims shall be paid based on the following requirements: (a) A claimant whose household income was equal to or less than thirty-five thousand two-hundred dollars ($35,200) during the year for which the claim was filed will have their claim paid prior to the payment of […]
§ 44-30.3-3. Definitions. As used in this chapter: (1) “Claimant” means a property owner or lessee, 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 chapter. In the case of a claim for […]
§ 44-30.3-4. 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 […]
§ 44-30.3-5. 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. If the allowable amount of the claim exceeds the income taxes due on the […]
§ 44-30.3-6. Filing date. No claim 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 applied or a rebate granted on taxes accrued in the proceeding calendar year. History of […]
§ 44-30.3-7. 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 […]
§ 44-30.3-8. 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 […]
§ 44-30.3-9. Proof of claim. Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, written proof of lead hazard reduction or mitigation costs paid, name and address of owner or managing agent of property rented, and written certification that the required lead removal or lead […]
