§ 44-34-5. Veterans’ and other property tax exemptions.
(a) Those veterans, gold star parents, and blind persons who qualify for property tax exemption under §§ 30-22-1 — 30-22-4 and §§ 44-3-4, 44-3-5, and 44-3-12 shall have the exemption applied to their real estate and tangible personal property, other than registered vehicles or trailers, in the communities where they reside as prescribed in those sections. However, if there is not sufficient property to exhaust the exemption, the balance of the exemption shall be applied to the excise tax on his or her motor vehicle or trailer.
(b) The amount of exemption shall not exceed the amount of excise levied on those vehicles owned by the person.
History of Section.P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.
Structure Rhode Island General Laws
Chapter 44-34 - Excise on Motor Vehicles and Trailers
Section 44-34-1. - Motor vehicle and trailer excise tax.
Section 44-34-3. - Assessment roll — Rate — Payment — Penalty upon non-payment.
Section 44-34-4. - Vehicle and trailer tax situs — Apportionment for interstate fleets.
Section 44-34-4.1. - Exemptions for buses, trucks and trailers in interstate commerce.
Section 44-34-5. - Veterans’ and other property tax exemptions.
Section 44-34-6. - Fire districts.
Section 44-34-7. - Severability.
Section 44-34-8. - Appeal procedure.
Section 44-34-9. - Valuation of motor vehicles.
Section 44-34-10 - — 44-34-10.2. Repealed.
Section 44-34-11. - Rhode Island vehicle value commission.
Section 44-34-12. - Cooperation of state agencies.
Section 44-34-13. - Tax exemption on vehicles adapted for persons who are disabled.
Section 44-34-14. - Exemption for certain vehicles in the town of Warren.