§ 44-3-50. Pawtucket — Certain tax exemptions.
(a) Notwithstanding any other provisions of general or special law to the contrary, the city council of the city of Pawtucket is authorized to fix, by ordinance or resolution, the amount of the exemptions with respect to assessed value from local taxation on taxable property to the following persons: for veterans and the unmarried widow or widower of veterans as defined in § 44-3-4 at twelve thousand four hundred dollars ($12,400); for persons who are visually impaired as defined in § 44-3-12 at seventy-four thousand three hundred dollars ($74,300); for veterans or the unmarried widow or widower of veterans who are totally disabled as defined in § 44-3-4 at twenty-four thousand eight hundred dollars ($24,800); for gold star parents as defined in § 44-3-5 at eighteen thousand six hundred dollars ($18,600); for specially adapted housing for veterans with paraplegia as defined in § 44-3-4 at twenty-four thousand eight hundred dollars ($24,800); for any person of age sixty-five (65) years or over at thirty-seven thousand one hundred dollars ($37,100). Beginning in fiscal year 2008, the age exemption shall increase by three thousand dollars ($3,000) per year for three (3) years and then shall remain at forty-six thousand one hundred dollars ($46,100); for any person under the age of sixty-five (65) who is totally disabled and who has been receiving social security disability benefits for a period of at least two (2) years at twenty-four thousand eight hundred dollars ($24,800); for any person who owns real estate which is occupied by at least one owner, or one principal, shareholder or member of the owner, if said owner is a corporation, limited liability company or other legal entity recognized under the laws of the State of Rhode Island, and which is individually listed or a contributing structure in a National Register of Historic Places and is listed on the city of Pawtucket’s local historic district as defined in § 45-24.1-1.1, or is individually listed as a local historic district, but shall not include individual condominium units located within a qualifying structure, at seventy-four thousand three hundred dollars ($74,300).
(b) Notwithstanding the language in § 44-5-13.2.5, all individuals who are receiving the three (3) year exemption for increases in the assessed value of their real property, not exceeding thirty-seven thousand one hundred dollars ($37,100) cumulatively, resulting from alterations and improvements to their real property as provided for under this section shall not have the three (3) year time period reduced by the implementation of revaluation.
(c) Notwithstanding subsection (a) of this section, exemptions on motor vehicles and trailers shall be determined as prescribed in § 44-34.1-1 regarding the phasing out of taxes on that property.
(d) The city council of the city of Pawtucket may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.
History of Section.P.L. 2000, ch. 22, § 1; P.L. 2002, ch. 336, § 1; P.L. 2007, ch. 20, § 1; P.L. 2007, ch. 21, § 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.