PocketLaw | Rhode Island General Laws | Property Subject to Taxation

Property Subject to Taxation

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Real and personal property subject to taxation.

"Personal property" defined.

Section
44-3-2.1

Tax on intangible personal property prohibited.

Section
44-3-2.2

Tax on certain vehicles and trailers prohibited.

Property exempt.

Section
44-3-3.1

Exemption of office equipment used for manufacturing or commercial purposes.

Veterans' exemptions.

Section
44-3-4.1

Repealed.

Section
44-3-4.2

Conflicts eligible for veterans' property tax relief.

Gold star parents' exemption.

Section
44-3-5.1

Exemptions in South Kingstown.

Section
44-3-5.2

Exemptions in Barrington.

General exemptions inapplicable to property used for manufacturing.

Repealed.

Exemption of land planted to forestry.

Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.

Section
44-3-9.1

Woonsocket - Exemption or stabilizing of taxes on qualifying property located in designated districts in the city.

Section
44-3-9.1.1

Woonsocket - Rehabilitation exemption for qualified residential structures in the city.

Section
44-3-9.2

North Smithfield - Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.

Section
44-3-9.2.1

North Smithfield - Exemption or partial abatement of taxes for Rankin Estates.

Section
44-3-9.3

Burrillville - Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes.

Section
44-3-9.4

Middletown - Economic development tax incentive program - Assessed valuation exemptions or stabilizing of taxes.

Section
44-3-9.5

North Providence - Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.

Section
44-3-9.6

Richmond - Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond.

Section
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.

Section
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.

Section
44-3-9.9

Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone.

Section
44-3-9.10

Portsmouth - Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth.

Section
44-3-10

Idle manufacturing or mill property - Exemption.

Section
44-3-11

South Kingstown and Narragansett - Exemption of railroad property.

Section
44-3-12

Visually impaired persons - Exemption.

Section
44-3-13

Persons over the age of 65 years - Exemption.

Section
44-3-13.1

West Warwick - Exemption of persons over the age of 65 years.

Section
44-3-13.2

Cumberland - Exemption of persons over the age of 65 years.

Section
44-3-13.3

North Kingstown - Exemption of property of totally disabled persons.

Section
44-3-13.4

Low or moderate income housing - Exemption.

Section
44-3-13.5

Glocester - Exemption of elderly and disabled persons.

Section
44-3-13.6

Jamestown - Exemption of persons 65 years and over.

Section
44-3-13.7

Exeter - Exemption of real property from taxation for totally disabled persons.

Section
44-3-13.8

Repealed.

Section
44-3-13.9

North Kingstown - Exemption of elderly persons.

Section
44-3-13.10

North Kingstown - Exemption of certain real estate. [Contingent effective date; see notes.]

Section
44-3-13.11

Exeter - Property tax exemptions for active volunteer members of fire and rescue companies within the town of.

Section
44-3-13.12

Exemption of persons over the age of 65 years or fully disabled in the town of Exeter.

Section
44-3-13.13

Jamestown - Exemption of property of totally disabled persons.

Section
44-3-13.14

Foster - Exemption of elderly and disabled persons.

Section
44-3-14

Notice to tax assessor on conveyance of tax-exempt realty.

Section
44-3-14.1

Tiverton - Taxation of exempt property upon transfer.

Section
44-3-15

Persons who are totally disabled.

Section
44-3-15.1

Hopkinton - Freezing of tax rates for persons who are totally disabled.

Section
44-3-15.2

Bristol - Persons who are totally disabled.

Section
44-3-15.3

Smithfield - Tax credit for persons who are totally disabled.

Section
44-3-15.3.1

Smithfield - Exemption of Special Olympics Rhode Island, Inc.

Section
44-3-15.4

Lincoln - Tax credit for persons who are totally disabled.

Section
44-3-15.5

Lincoln - Tax credit for persons over the age of 65 years.

Section
44-3-15.6

Bristol volunteer firefighters exemption.

Section
44-3-16

Elderly - Freeze of tax rate and valuation.

Section
44-3-16.1

Portsmouth - Tax deferral for certain persons age sixty-five (65) and for persons with a disability.

Section
44-3-16.2

North Smithfield - Tax stabilization for certain persons age sixty-five (65) and over.

Section
44-3-17

Tax exempt property - Listing and valuation.

Section
44-3-18

Repealed.

Section
44-3-19

List of tax exemptions - Notification.

Section
44-3-20

Middletown - Deferment of payment of tax for the elderly.

Section
44-3-20.1

Coventry - Deferment of payment of tax for the elderly or certain disabled residents.

Section
44-3-20.2

Bristol - Deferment of partial payment of tax for low-income residents.

Section
44-3-20.3

Jamestown - Deferment of payment of tax for the elderly. [Contingent Repeal - See notes.]

Section
44-3-20.4

Deferment of payment of tax for low income - Warren.

Section
44-3-21

Renewable energy systems - Exemption.

Section
44-3-22

Cranston - Real estate and excise tax exemption for persons who are disabled.

Section
44-3-23

Narragansett - Tax exemptions in the town.

Section
44-3-24

Reevaluation of real property - Adjustment of exemption upon.

Section
44-3-25

Cumberland - Maximum exemptions.

Section
44-3-25.1

Bristol - Maximum exemptions.

Section
44-3-26

Repealed.

Section
44-3-27

South Kingstown - Certain tax exemptions.

Section
44-3-27.1

Bristol - Certain tax exemptions.

Section
44-3-28

North Providence - Exemption for people with paraplegia.

Section
44-3-29

Exemption and/or valuation freeze of wholesaler's inventory.

Section
44-3-29.1

Wholesale and retail inventory tax phase out.

Section
44-3-30

Burrillville - Property taxation of electricity generating facilities located in the town.

Section
44-3-31

Providence - Certain tax exemptions.

Section
44-3-31.1

Providence Freeze of certain tax.

Section
44-3-31.2

Providence - Special property tax consideration for designated properties.

Section
44-3-31.3

Providence - Additional special property tax consideration for designated properties.

Section
44-3-32

Portsmouth - Tax exemption for the elderly.

Section
44-3-32.1

Portsmouth - Tax exemption for farmland, forest land, open space or historic preservation site.

Section
44-3-32.2

Cities and towns - Tax exemption for farmland, forestland or open space land.

Section
44-3-33

Burrillville - Tax exemption for the Industrial Foundation of Burrillville.

Section
44-3-34

Central Falls - Homeowner exemption.

Section
44-3-35

Burrillville - Real estate tax exemption for persons who are disabled.

Section
44-3-36

Portsmouth - Real estate tax exemption for persons who are disabled.

Section
44-3-37

Burrillville - Exemption and/or valuation freeze of retailer's inventory.

Section
44-3-38

Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.]

Section
44-3-38.1

Transfer of property to trust. [As amended by P.L. 2012, ch. 392, § 2.]

Section
44-3-39

Middletown - Exemption of persons over the age of 65.

Section
44-3-40

Cities and towns - Authorization to exempt retailer's inventory.

Section
44-3-41

Glocester - Historic district exemption.

Section
44-3-42

Cumberland - Fixed tax assessment for farmland.

Section
44-3-43

Historic stone wall exemption.

Section
44-3-44

Qualifying stock options - Exemption.

Section
44-3-45

"Qualifying taxpayer" defined.

Section
44-3-46

"Qualifying corporation" and "full-time equivalent active employee" defined.

Section
44-3-47

Cranston - Economic development tax incentive program Exemptions.

Section
44-3-48

Burrillville - Certain tax exemptions.

Section
44-3-49

Burrillville - Fixed tax rate.

Section
44-3-50

Pawtucket - Certain tax exemptions.

Section
44-3-51

North Smithfield - Tax exemptions.

Section
44-3-52

Cumberland - Exemption for persons interned in concentration camps.

Section
44-3-53

Club Sport Uniao Madeirense in the city of Central Falls - Tax exemption.

Section
44-3-54

"Sons of the Revolution" society located in the town of Middletown - Tax exemption.

Section
44-3-55

South Kingstown - certain non-profit charitable organizations - Tax exemptions or payment in lieu of tax agreements.

Section
44-3-56

Tax credit in lieu of tax exemption in the town of Burrillville.

Section
44-3-57

Deferment of payment of tax for the elderly - Bristol.

Section
44-3-58

Tax deferment of elderly persons in the town of Narragansett.

Section
44-3-58.1

Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.

Section
44-3-59

Tax exemption in the town of Burrillville - The Columbus Club of Burrillville.

Section
44-3-60

Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.

Section
44-3-61

[Renumbered.]

Section
44-3-62

Lincoln - Tangible business property tax exemption for new investments.

Section
44-3-63

Historical cemeteries.

Section
44-3-64

Tax exemption in the City of Pawtucket - Sandra Feinstein - Gamm Theatre.

Section
44-3-65

Narragansett and East Greenwich - Tangible business property tax exemption.