Rhode Island General Laws
Chapter 44-3 - Property Subject to Taxation
Section 44-3-27. - South Kingstown — Certain tax exemptions.

Rhode Island General Laws

Title 44 - Taxation

Chapter 44-3 - Property Subject to Taxation

Section 44-3-1. - Real and personal property subject to taxation.

Section 44-3-2. - “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.

Section 44-3-3. - Property exempt.

Section 44-3-3.1. - Exemption of office equipment used for manufacturing or commercial purposes.

Section 44-3-4. - Veterans’ exemptions.

Section 44-3-4.1. - Repealed.

Section 44-3-4.2. - Conflicts eligible for veterans’ property tax relief.

Section 44-3-5. - Gold star parents’ exemption.

Section 44-3-5.1. - Exemptions in South Kingstown.

Section 44-3-5.2. - Exemptions in Barrington.

Section 44-3-6. - General exemptions inapplicable to property used for manufacturing.

Section 44-3-7. - Repealed.

Section 44-3-8. - Exemption of land planted to forestry.

Section 44-3-9. - 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 44-3-9.11. - Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.

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 44-3-39. - 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.

Section 44-3-66. - East Providence — Disabled veterans tax exemption classification.