Learn More
Log In
Sign Up
R.I. Gen. Laws tit. 44, ch. 3 – Property Subject to Taxation | Midpage
Collections
Rhode Island General Laws
Title 44
Chapter 44-3
R.I. Gen. Laws tit. 44, ch. 3
Property Subject to Taxation
44-3-1
Real and personal property subject to taxation
44-3-2
“Personal property” defined
44-3-2.1
Tax on intangible personal property prohibited
44-3-2.2
Tax on certain vehicles and trailers prohibited
44-3-3
Property exempt
44-3-3.1
Exemption of office equipment used for manufacturing or commercial purposes
44-3-4
Veterans’ exemptions
44-3-4.2
Conflicts eligible for veterans’ property tax relief
44-3-5
Gold star parents’ exemption
44-3-5.1
Exemptions in South Kingstown
44-3-5.2
Exemptions in Barrington
44-3-6
General exemptions inapplicable to property used for manufacturing
44-3-8
Exemption of land planted to forestry
44-3-9
Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes
44-3-9.1
Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city
44-3-9.1.1
Woonsocket — Rehabilitation exemption for qualified residential structures in the city
44-3-9.2
North Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes
44-3-9.2.1
North Smithfield — Exemption or partial abatement of taxes for Rankin Estates
44-3-9.3
Burrillville — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes
44-3-9.4
Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes
44-3-9.5
North Providence — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes
44-3-9.6
Richmond — Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond
44-3-9.7
South Kingstown — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of South Kingstown
44-3-9.8
West Greenwich — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of West Greenwich
44-3-9.8.1
Exemption or stabilization of tax on qualified property used for residential purposes in the town of West Greenwich
44-3-9.9
Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone
44-3-9.10
Portsmouth — Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth
44-3-9.11
Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing, industrial, or commercial purposes
44-3-9.12
Cumberland — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes
44-3-9.13
Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes
44-3-10
Idle manufacturing or mill property — Exemption
44-3-11
South Kingstown and Narragansett — Exemption of railroad property
44-3-12
Visually impaired persons — Exemption
44-3-13
Persons over the age of 65 years — Exemption
44-3-13.1
West Warwick — Exemption of persons over the age of 65 years
44-3-13.2
Cumberland — Exemption of persons over the age of 65 years
44-3-13.3
North Kingstown — Exemption of property of totally disabled persons
44-3-13.4
Low or moderate income housing — Exemption
44-3-13.5
Glocester — Exemption of elderly and disabled persons
44-3-13.6
Jamestown — Exemption of persons 65 years and over
44-3-13.7
Exeter — Exemption of real property from taxation for totally disabled persons
44-3-13.9
North Kingstown — Exemption of elderly persons
44-3-13.10
North Kingstown — Exemption of certain real estate. [Contingent effective date; see notes.]
44-3-13.11
Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of
44-3-13.12
Exemption of persons over the age of 65 years or fully disabled in the town of Exeter
44-3-13.13
Jamestown — Exemption of property of totally disabled persons
44-3-13.14
Foster — Exemption of elderly and disabled persons
44-3-14
Notice to tax assessor on conveyance of tax-exempt realty
44-3-14.1
Tiverton — Taxation of exempt property upon transfer
44-3-15
Persons who are totally disabled
44-3-15.1
Hopkinton — Freezing of tax rates for persons who are totally disabled
44-3-15.2
Bristol — Persons who are totally disabled
44-3-15.3
Smithfield — Tax credit for persons who are totally disabled
44-3-15.3.1
Smithfield — Exemption of Special Olympics Rhode Island, Inc
44-3-15.4
Lincoln — Tax credit for persons who are totally disabled
44-3-15.5
Lincoln — Tax credit for persons over the age of 65 years
44-3-15.6
Bristol volunteer firefighters exemption
44-3-16
Elderly — Freeze of tax rate and valuation
44-3-16.1
Portsmouth — Tax deferral for certain persons age sixty-five (65) and for persons with a disability
44-3-16.2
North Smithfield — Tax stabilization for certain persons age sixty-five (65) and over
44-3-17
Tax exempt property — Listing and valuation
44-3-19
List of tax exemptions — Notification
44-3-20
Middletown — Deferment of payment of tax for the elderly
44-3-20.1
Coventry — Deferment of payment of tax for the elderly or certain disabled residents
44-3-20.2
Bristol — Deferment of partial payment of tax for low-income residents
44-3-20.3
Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]
44-3-20.4
Deferment of payment of tax for low income — Warren
44-3-21
Renewable energy systems — Exemption
44-3-22
Cranston — Real estate and excise tax exemption for persons who are disabled
44-3-23
Narragansett — Tax exemptions in the town
44-3-24
Reevaluation of real property — Adjustment of exemption upon
44-3-25
Cumberland — Maximum exemptions
44-3-25.1
Bristol — Maximum exemptions
44-3-27
South Kingstown — Certain tax exemptions
44-3-27.1
Bristol — Certain tax exemptions
44-3-28
North Providence — Exemption for people with paraplegia
44-3-28.1
Smithfield — Exemption for people with paraplegia
44-3-29
Exemption and/or valuation freeze of wholesaler’s inventory
44-3-29.1
Wholesale and retail inventory tax phase out
44-3-30
Burrillville — Property taxation of electricity generating facilities located in the town
44-3-31
Providence — Certain tax exemptions
44-3-31.1
Providence Freeze of certain tax
44-3-31.2
Providence — Special property tax consideration for designated properties
44-3-31.3
Providence — Additional special property tax consideration for designated properties
44-3-32
Portsmouth — Tax exemption for the elderly
44-3-32.1
Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site
44-3-32.2
Cities and towns — Tax exemption for farmland, forestland, or open space land
44-3-33
Burrillville — Tax exemption for the Industrial Foundation of Burrillville
44-3-34
Central Falls — Homeowner exemption
44-3-35
Burrillville — Real estate tax exemption for persons who are disabled
44-3-36
Portsmouth — Real estate tax exemption for persons who are disabled
44-3-37
Burrillville — Exemption and/or valuation freeze of retailer’s inventory
44-3-39
Middletown — Exemption of persons over the age of 65
44-3-40
Cities and towns — Authorization to exempt retailer’s inventory
44-3-41
Glocester — Historic district exemption
44-3-42
Cumberland — Fixed tax assessment for farmland
44-3-43
Historic stone wall exemption
44-3-44
Qualifying stock options — Exemption
44-3-45
“Qualifying taxpayer” defined
44-3-46
“Qualifying corporation” and “full-time equivalent active employee” defined
44-3-47
Cranston — Economic development tax incentive program Exemptions
44-3-48
Burrillville — Certain tax exemptions
44-3-49
Burrillville — Fixed tax rate
44-3-50
Pawtucket — Certain tax exemptions
44-3-51
North Smithfield — Tax exemptions
44-3-52
Cumberland — Exemption for persons interned in concentration camps
44-3-53
Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption
44-3-54
“Sons of the Revolution” society located in the town of Middletown — Tax exemption
44-3-55
South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements
44-3-56
Tax credit in lieu of tax exemption in the town of Burrillville
44-3-57
Deferment of payment of tax for the elderly — Bristol
44-3-58
Tax deferment of elderly persons in the town of Narragansett
44-3-58.1
Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older
44-3-59
Tax exemption in the town of Burrillville — The Columbus Club of Burrillville
44-3-60
Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly
44-3-61
[Renumbered.]
44-3-62
Lincoln — Tangible business property tax exemption for new investments
44-3-63
Historical cemeteries
44-3-64
Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre
44-3-65
Narragansett and East Greenwich — Tangible business property tax exemption
44-3-66
East Providence — Disabled veterans tax exemption classification
44-3-67
Jamestown — Firefighters tax abatement
44-3-68
Portsmouth — Tax exemptions, abatements, or payments in lieu of tax agreements
44-3-69
Tax exemptions in the city of Woonsocket