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Rhode Island General Laws

Chapter 44-3

R.I. Gen. Laws tit. 44, ch. 3

Property Subject to Taxation

44-3-1Real and personal property subject to taxation 44-3-2“Personal property” defined 44-3-2.1Tax on intangible personal property prohibited 44-3-2.2Tax on certain vehicles and trailers prohibited 44-3-3Property exempt 44-3-3.1Exemption of office equipment used for manufacturing or commercial purposes 44-3-4Veterans’ exemptions 44-3-4.1RepealedRepealed 44-3-4.2Conflicts eligible for veterans’ property tax relief 44-3-5Gold star parents’ exemption 44-3-5.1Exemptions in South Kingstown 44-3-5.2Exemptions in Barrington 44-3-6General exemptions inapplicable to property used for manufacturing 44-3-7RepealedRepealed 44-3-8Exemption of land planted to forestry 44-3-9Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes 44-3-9.1Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city 44-3-9.1.1Woonsocket — Rehabilitation exemption for qualified residential structures in the city 44-3-9.2North Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes 44-3-9.2.1North Smithfield — Exemption or partial abatement of taxes for Rankin Estates 44-3-9.3Burrillville — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes 44-3-9.4Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes 44-3-9.5North Providence — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes 44-3-9.6Richmond — Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond 44-3-9.7South Kingstown — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of South Kingstown 44-3-9.8West Greenwich — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of West Greenwich 44-3-9.8.1Exemption or stabilization of tax on qualified property used for residential purposes in the town of West Greenwich 44-3-9.9Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone 44-3-9.10Portsmouth — Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth 44-3-9.11Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing, industrial, or commercial purposes 44-3-9.12Cumberland — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes 44-3-9.13Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes 44-3-10Idle manufacturing or mill property — Exemption 44-3-11South Kingstown and Narragansett — Exemption of railroad property 44-3-12Visually impaired persons — Exemption 44-3-13Persons over the age of 65 years — Exemption 44-3-13.1West Warwick — Exemption of persons over the age of 65 years 44-3-13.2Cumberland — Exemption of persons over the age of 65 years 44-3-13.3North Kingstown — Exemption of property of totally disabled persons 44-3-13.4Low or moderate income housing — Exemption 44-3-13.5Glocester — Exemption of elderly and disabled persons 44-3-13.6Jamestown — Exemption of persons 65 years and over 44-3-13.7Exeter — Exemption of real property from taxation for totally disabled persons 44-3-13.8RepealedRepealed 44-3-13.9North Kingstown — Exemption of elderly persons 44-3-13.10North Kingstown — Exemption of certain real estate. [Contingent effective date; see notes.]44-3-13.11Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of 44-3-13.12Exemption of persons over the age of 65 years or fully disabled in the town of Exeter 44-3-13.13Jamestown — Exemption of property of totally disabled persons 44-3-13.14Foster — Exemption of elderly and disabled persons 44-3-14Notice to tax assessor on conveyance of tax-exempt realty 44-3-14.1Tiverton — Taxation of exempt property upon transfer 44-3-15Persons who are totally disabled 44-3-15.1Hopkinton — Freezing of tax rates for persons who are totally disabled 44-3-15.2Bristol — Persons who are totally disabled 44-3-15.3Smithfield — Tax credit for persons who are totally disabled 44-3-15.3.1Smithfield — Exemption of Special Olympics Rhode Island, Inc 44-3-15.4Lincoln — Tax credit for persons who are totally disabled 44-3-15.5Lincoln — Tax credit for persons over the age of 65 years 44-3-15.6Bristol volunteer firefighters exemption 44-3-16Elderly — Freeze of tax rate and valuation 44-3-16.1Portsmouth — Tax deferral for certain persons age sixty-five (65) and for persons with a disability 44-3-16.2North Smithfield — Tax stabilization for certain persons age sixty-five (65) and over 44-3-17Tax exempt property — Listing and valuation 44-3-18RepealedRepealed 44-3-19List of tax exemptions — Notification 44-3-20Middletown — Deferment of payment of tax for the elderly 44-3-20.1Coventry — Deferment of payment of tax for the elderly or certain disabled residents 44-3-20.2Bristol — Deferment of partial payment of tax for low-income residents 44-3-20.3Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]44-3-20.4Deferment of payment of tax for low income — Warren 44-3-21Renewable energy systems — Exemption 44-3-22Cranston — Real estate and excise tax exemption for persons who are disabled 44-3-23Narragansett — Tax exemptions in the town 44-3-24Reevaluation of real property — Adjustment of exemption upon 44-3-25Cumberland — Maximum exemptions 44-3-25.1Bristol — Maximum exemptions 44-3-26RepealedRepealed 44-3-27South Kingstown — Certain tax exemptions 44-3-27.1Bristol — Certain tax exemptions 44-3-28North Providence — Exemption for people with paraplegia 44-3-28.1Smithfield — Exemption for people with paraplegia 44-3-29Exemption and/or valuation freeze of wholesaler’s inventory 44-3-29.1Wholesale and retail inventory tax phase out 44-3-30Burrillville — Property taxation of electricity generating facilities located in the town 44-3-31Providence — Certain tax exemptions 44-3-31.1Providence Freeze of certain tax 44-3-31.2Providence — Special property tax consideration for designated properties 44-3-31.3Providence — Additional special property tax consideration for designated properties 44-3-32Portsmouth — Tax exemption for the elderly 44-3-32.1Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site 44-3-32.2Cities and towns — Tax exemption for farmland, forestland, or open space land 44-3-33Burrillville — Tax exemption for the Industrial Foundation of Burrillville 44-3-34Central Falls — Homeowner exemption 44-3-35Burrillville — Real estate tax exemption for persons who are disabled 44-3-36Portsmouth — Real estate tax exemption for persons who are disabled 44-3-37Burrillville — Exemption and/or valuation freeze of retailer’s inventory 44-3-39Middletown — Exemption of persons over the age of 65 44-3-40Cities and towns — Authorization to exempt retailer’s inventory 44-3-41Glocester — Historic district exemption 44-3-42Cumberland — Fixed tax assessment for farmland 44-3-43Historic stone wall exemption 44-3-44Qualifying stock options — Exemption 44-3-45“Qualifying taxpayer” defined 44-3-46“Qualifying corporation” and “full-time equivalent active employee” defined 44-3-47Cranston — Economic development tax incentive program Exemptions 44-3-48Burrillville — Certain tax exemptions 44-3-49Burrillville — Fixed tax rate 44-3-50Pawtucket — Certain tax exemptions 44-3-51North Smithfield — Tax exemptions 44-3-52Cumberland — Exemption for persons interned in concentration camps 44-3-53Club 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 44-3-55South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements 44-3-56Tax credit in lieu of tax exemption in the town of Burrillville 44-3-57Deferment of payment of tax for the elderly — Bristol 44-3-58Tax deferment of elderly persons in the town of Narragansett 44-3-58.1Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older 44-3-59Tax exemption in the town of Burrillville — The Columbus Club of Burrillville 44-3-60Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly 44-3-61[Renumbered.]44-3-62Lincoln — Tangible business property tax exemption for new investments 44-3-63Historical cemeteries 44-3-64Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre 44-3-65Narragansett and East Greenwich — Tangible business property tax exemption 44-3-66East Providence — Disabled veterans tax exemption classification 44-3-67Jamestown — Firefighters tax abatement 44-3-68Portsmouth — Tax exemptions, abatements, or payments in lieu of tax agreements 44-3-69Tax exemptions in the city of Woonsocket