§ 44-3-4.2. Conflicts eligible for veterans’ property tax relief.
(a) In addition to those wars and conflicts listed in subsection 44-3-4(a)(1), any person who served in the military or naval service of the United States in the following places shall be entitled to the veteran exemptions in § 44-3-4:
(1) Berlin: May 9, 1945 to October 2, 1990. Cold War/Show of Strength.
(2) Korea: June 27, 1950 to November 8, 1950. President Orders Intervention.
(3) Quemay and Matsu: August 23, 1956 to June 1, 1963. Show of Force and Escort.
(4) Lebanon: July 1, 1958 to November 1, 1958. Operation Bluebat, Peacekeeping.
(5) Vietnam: July 1, 1958 to July 3, 1965. Advisory/U.S. Troops Ordered to Undertake Offensive Position.
(6) Taiwan Straits: August 23, 1958 to January 1, 1959. Show of Force.
(7) Congo (Zaire): July 14, 1960 to September 1, 1962. Operation Newtape, U.N. Peacekeeping.
(8) Laos: April 19, 1961 to October 7, 1962. Counter Insurgency.
(9) Berlin: August 14, 1961 to June 1, 1963. Show of Strength.
(10) Cuba: October 24, 1962 to June 1, 1963. Missile Crisis.
(11) Congo: November 23-27, 1964. Operation Dragon, Red & Black Rescue.
(12) Vietnam Conflict & RVNCM: July 3, 1965 to March 8, 1973. U.S. Troops Ordered to Offensive Position.
(13) Dominican Republic: April 28, 1965 to September 21, 1966. Evacuation and Peacekeeping.
(14) Korea: October 1, 1966 to June 30, 1974. Treaty Commitment.
(15) Cambodia Thailand: March 29, 1973 to August 15, 1973. Bombing Campaign.
(16) Cambodia: April 11-13, 1975. Operation Eagle Pull, Evacuation.
(17) Vietnam: April 29-30, 1975. Operation Frequent Wind, Evacuation.
(18) Cambodia: May 5, 1975. Mayaguez Hostage Rescue.
(19) Sinai, Egypt: August 3, 1981 to present. Peacekeeping.
(20) Lebanon: June 1, 1983 to December 1, 1987. Peacekeeping.
(21) Grenada: October 23, 1983 to November 21, 1983. Operation Urgent Fury, Evacuation.
(22) Libya: April 12-17, 1986. Operation Eldorado Canyon.
(23) Persian Gulf: July 24, 1987 to August 1, 1990. Operation Earnest Will, Naval Escort.
(24) Panama: December 20, 1989 to January 31, 1990. Operation Just Cause.
(25) Persian Gulf: August 2, 1990 to November 30, 1995. Operation Desert Shield & Desert Storm.
(26) Operation Sharp Edge: August 5-25, 1990. Humanitarian, Liberia.
(27) Combined Task Force “Provide Comfort”: April 5, 1991 to July 31, 1993. Humanitarian-Northern Iraq & Turkey.
(28) Combined Task Force “Provide Comfort”: December 1, 1995 to December 31, 1996. Northern Iraq & Incirlik Air Base, Turkey.
(29) Joint Task Force Guantanamo Bay: November 22, 1991 to June 30, 1992. Humanitarian, Guantanamo Bay.
(30) Operation “Provide Hope”: February 1, 1992 to April 30, 1993. Humanitarian, Russia.
(31) Joint Task Force “Provide Relief”: August 18, 1992 to December 4, 1992. Humanitarian, Kenya & Somalia.
(32) Somalia: December 5, 1992 to March 31, 1995. Operation Restore Hope & United Shield.
(33) Joint Task Force “Provide Refuge”: February 11, 1993 to March 11, 1993. Humanitarian, Kwazalern, Republic of Marshall Islands.
(34) Joint Task Force 160 Operation “Sea Signal”: May 20, 1994 to April 15, 1996. Humanitarian, Guantanamo Bay.
(35) Joint Task Force “Distant Haven”: August 19, 1994 to October 31, 1994. Humanitarian, Surname.
(36) Joint Task Force “Safe Haven”: August 26, 1994 to March 3, 1995. Humanitarian, Panama.
(37) Joint Task Force 180, 190 & MNF Operations “Uphold and Restore Democracy”: September 10, 1994 to March 31, 1995. Humanitarian, Haiti.
(38) Joint Task Force “Support Hope”: July 20, 1994 to October 7, 1994. Humanitarian, Rwanda.
(39) Haiti: September 16, 1994 to March 31, 1995. Operation Uphold Democracy.
(40) El Salvador: January 1, 1981 to February 1, 1992. Advisory raining.
(41) Former Republic of Yugoslavia: November 20, 1995 to December 19, 1996 and December 20, 1996 to June 20, 1998. Operation Joint Endeavor & Guard.
(42) Wake Island, Mid-Pacific Joint Task Force “Prompt Return”: July 12, 1995 to August 10, 1995. Humanitarian, Wake Island, Mid-Pacific.
(43) Southwest Asia: December, 1995 ongoing. Operation Southern Watch, Maritime Intercept Operation, Operation Vigilant Sentinel, Operation Northern Watch, Operation Desert Thunder, Operation Desert Fox, Exercise Intrinsic Action, Exercise Iris Gold, Operation Desert Spring.
(44) Former Republic of Yugoslavia: December 20, 1995 — ongoing. Operation Joint Endeavor, Joint Guard and Force.
(45) Haiti: April 1, 1995 to January 31, 2000. Operation: UNMHI, U.S. For Haiti, USSPTG-Haiti.
(46) Liberia Joint Task Force “Assured Response”: April 8, 1996 to August 12, 1996. Humanitarian, Liberia.
(47) Kosova: March 24, 1999 — ongoing. Operation Allied Force, Joint Guardian.
(b) Persons who served in the military or naval service of the United States “Operation Noble Eagle”, “Operation Enduring Freedom”, “Operation Iraqi Freedom”; September 12, 2001 — ongoing are entitled to the veteran exemptions in § 44-3-4.
(c) Persons who served in the military or naval service of the United States and have received the “Global War Expeditionary Medal” and the “Global War on Terrorism Medal” are entitled to the veteran exemptions in § 44-3-4.
History of Section.P.L. 2006, ch. 2, § 1; P.L. 2006, ch. 3, § 1.
Structure Rhode Island General Laws
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 44-3-4.2. - 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 44-3-8. - Exemption of land planted to forestry.
Section 44-3-9.2.1. - North Smithfield — Exemption or partial abatement of taxes for Rankin Estates.
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 44-3-13.13. - 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 44-3-17. - Tax exempt property — Listing and valuation.
Section 44-3-19. - List of tax exemptions — Notification.
Section 44-3-20. - Middletown — Deferment of payment of tax for the elderly.
Section 44-3-20.2. - Bristol — Deferment of partial payment of tax for low-income residents.
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 44-3-27. - 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 44-3-31. - 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 44-3-32. - Portsmouth — Tax exemption for the elderly.
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 44-3-56. - 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 44-3-59. - Tax exemption in the town of Burrillville — The Columbus Club of Burrillville.
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.