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Section 44-3-1. - Real and personal property subject to taxation. - § 44-3-1. Real and personal property subject to taxation. All...
Section 44-3-2. - “Personal property” defined. - § 44-3-2. “Personal property” defined. “Personal property”, for the purposes...
Section 44-3-2.1. - Tax on intangible personal property prohibited. - § 44-3-2.1. Tax on intangible personal property prohibited. Notwithstanding any...
Section 44-3-2.2. - Tax on certain vehicles and trailers prohibited. - § 44-3-2.2. Tax on certain vehicles and trailers prohibited. Notwithstanding...
Section 44-3-3. - Property exempt. - § 44-3-3. Property exempt. (a) The following property is exempt...
Section 44-3-3.1. - Exemption of office equipment used for manufacturing or commercial purposes. - § 44-3-3.1. Exemption of office equipment used for manufacturing or...
Section 44-3-4. - Veterans’ exemptions. - § 44-3-4. Veterans’ exemptions. (a)(1) The property of each person...
Section 44-3-4.1. - Repealed. - § 44-3-4.1. Repealed. History of Section.P.L. 1984, ch. 61, §...
Section 44-3-4.2. - Conflicts eligible for veterans’ property tax relief. - § 44-3-4.2. Conflicts eligible for veterans’ property tax relief. (a)...
Section 44-3-5. - Gold star parents’ exemption. - § 44-3-5. Gold star parents’ exemption. (a) The property of...
Section 44-3-5.1. - Exemptions in South Kingstown. - § 44-3-5.1. Exemptions in South Kingstown. (a) The town council...
Section 44-3-5.2. - Exemptions in Barrington. - § 44-3-5.2. Exemptions in Barrington. (a) The town council of...
Section 44-3-6. - General exemptions inapplicable to property used for manufacturing. - § 44-3-6. General exemptions inapplicable to property used for manufacturing....
Section 44-3-7. - Repealed. - § 44-3-7. Repealed. History of Section.G.L. 1938, ch. 29, §...
Section 44-3-8. - Exemption of land planted to forestry. - § 44-3-8. Exemption of land planted to forestry. (a) Whenever...
Section 44-3-9. - Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes. - § 44-3-9. Exemption or stabilizing of taxes on property used...
Section 44-3-9.1. - Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city. - § 44-3-9.1. Woonsocket — Exemption or stabilizing of taxes on...
Section 44-3-9.1.1. - Woonsocket — Rehabilitation exemption for qualified residential structures in the city. - § 44-3-9.1.1. Woonsocket — Rehabilitation exemption for qualified residential structures...
Section 44-3-9.2. - North Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes. - § 44-3-9.2. North Smithfield — Exemption or stabilizing of taxes...
Section 44-3-9.2.1. - North Smithfield — Exemption or partial abatement of taxes for Rankin Estates. - § 44-3-9.2.1. North Smithfield — Exemption or partial abatement of...
Section 44-3-9.3. - Burrillville — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes. - § 44-3-9.3. Burrillville — Exemption or stabilizing of taxes on...
Section 44-3-9.4. - Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes. - § 44-3-9.4. Middletown — Economic development tax incentive program —...
Section 44-3-9.5. - North Providence — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes. - § 44-3-9.5. North Providence — Exemption or stabilizing of taxes...
Section 44-3-9.6. - Richmond — Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond. - § 44-3-9.6. Richmond — Exemption or stabilization tax on qualified...
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. - § 44-3-9.7. South Kingstown — Exemption or stabilization of tax...
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. - § 44-3-9.8. West Greenwich — Exemption or stabilization of tax...
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. - § 44-3-9.9. Exemption or stabilizing of taxes on property used...
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. - § 44-3-9.10. Portsmouth — Exemption or stabilizing of taxes on...
Section 44-3-9.11. - Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes. - § 44-3-9.11. Smithfield — Exemption or stabilizing of taxes on...
Section 44-3-10. - Idle manufacturing or mill property — Exemption. - § 44-3-10. Idle manufacturing or mill property — Exemption. The...
Section 44-3-11. - South Kingstown and Narragansett — Exemption of railroad property. - § 44-3-11. South Kingstown and Narragansett — Exemption of railroad...
Section 44-3-12. - Visually impaired persons — Exemption. - § 44-3-12. Visually impaired persons — Exemption. (a) The property...
Section 44-3-13. - Persons over the age of 65 years — Exemption. - § 44-3-13. Persons over the age of 65 years —...
Section 44-3-13.1. - West Warwick — Exemption of persons over the age of 65 years. - § 44-3-13.1. West Warwick — Exemption of persons over the...
Section 44-3-13.2. - Cumberland — Exemption of persons over the age of 65 years. - § 44-3-13.2. Cumberland — Exemption of persons over the age...
Section 44-3-13.3. - North Kingstown — Exemption of property of totally disabled persons. - § 44-3-13.3. North Kingstown — Exemption of property of totally...
Section 44-3-13.4. - Low or moderate income housing — Exemption. - § 44-3-13.4. Low or moderate income housing — Exemption. The...
Section 44-3-13.5. - Glocester — Exemption of elderly and disabled persons. - § 44-3-13.5. Glocester — Exemption of elderly and disabled persons....
Section 44-3-13.6. - Jamestown — Exemption of persons 65 years and over. - § 44-3-13.6. Jamestown — Exemption of persons 65 years and...
Section 44-3-13.7. - Exeter — Exemption of real property from taxation for totally disabled persons. - § 44-3-13.7. Exeter — Exemption of real property from taxation...
Section 44-3-13.8. - Repealed. - § 44-3-13.8. Repealed. History of Section.P.L. 1999, ch. 211, §...
Section 44-3-13.9. - North Kingstown — Exemption of elderly persons. - § 44-3-13.9. North Kingstown — Exemption of elderly persons. The...
Section 44-3-13.10. - North Kingstown — Exemption of certain real estate. [Contingent effective date; see notes.] - § 44-3-13.10. North Kingstown — Exemption of certain real estate....
Section 44-3-13.11. - Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of. - § 44-3-13.11. Exeter — Property tax exemptions for active volunteer...
Section 44-3-13.12. - Exemption of persons over the age of 65 years or fully disabled in the town of Exeter. - § 44-3-13.12. Exemption of persons over the age of 65...
Section 44-3-13.13. - Jamestown — Exemption of property of totally disabled persons. - § 44-3-13.13. Jamestown — Exemption of property of totally disabled...
Section 44-3-13.14. - Foster — Exemption of elderly and disabled persons. - § 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. - § 44-3-14. Notice to tax assessor on conveyance of tax-exempt...
Section 44-3-14.1. - Tiverton — Taxation of exempt property upon transfer. - § 44-3-14.1. Tiverton — Taxation of exempt property upon transfer....
Section 44-3-15. - Persons who are totally disabled. - § 44-3-15. Persons who are totally disabled. The city or...
Section 44-3-15.1. - Hopkinton — Freezing of tax rates for persons who are totally disabled. - § 44-3-15.1. Hopkinton — Freezing of tax rates for persons...
Section 44-3-15.2. - Bristol — Persons who are totally disabled. - § 44-3-15.2. Bristol — Persons who are totally disabled. (a)...
Section 44-3-15.3. - Smithfield — Tax credit for persons who are totally disabled. - § 44-3-15.3. Smithfield — Tax credit for persons who are...
Section 44-3-15.3.1. - Smithfield — Exemption of Special Olympics Rhode Island, Inc. - § 44-3-15.3.1. Smithfield — Exemption of Special Olympics Rhode Island,...
Section 44-3-15.4. - Lincoln — Tax credit for persons who are totally disabled. - § 44-3-15.4. Lincoln — Tax credit for persons who are...
Section 44-3-15.5. - Lincoln — Tax credit for persons over the age of 65 years. - § 44-3-15.5. Lincoln — Tax credit for persons over the...
Section 44-3-15.6. - Bristol volunteer firefighters exemption. - § 44-3-15.6. Bristol volunteer firefighters exemption. The town of Bristol...
Section 44-3-16. - Elderly — Freeze of tax rate and valuation. - § 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. - § 44-3-16.1. Portsmouth — Tax deferral for certain persons age...
Section 44-3-16.2. - North Smithfield — Tax stabilization for certain persons age sixty-five (65) and over. - § 44-3-16.2. North Smithfield — Tax stabilization for certain persons...
Section 44-3-17. - Tax exempt property — Listing and valuation. - § 44-3-17. Tax exempt property — Listing and valuation. The...
Section 44-3-18. - Repealed. - § 44-3-18. Repealed. History of Section.P.L. 1977, ch. 202, §...
Section 44-3-19. - List of tax exemptions — Notification. - § 44-3-19. List of tax exemptions — Notification. The tax...
Section 44-3-20. - Middletown — Deferment of payment of tax for the elderly. - § 44-3-20. Middletown — Deferment of payment of tax for...
Section 44-3-20.1. - Coventry — Deferment of payment of tax for the elderly or certain disabled residents. - § 44-3-20.1. Coventry — Deferment of payment of tax for...
Section 44-3-20.2. - Bristol — Deferment of partial payment of tax for low-income residents. - § 44-3-20.2. Bristol — Deferment of partial payment of tax...
Section 44-3-20.3. - Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.] - § 44-3-20.3. Jamestown — Deferment of payment of tax for...
Section 44-3-20.4. - Deferment of payment of tax for low income — Warren. - § 44-3-20.4. Deferment of payment of tax for low income...
Section 44-3-21. - Renewable energy systems — Exemption. - § 44-3-21. Renewable energy systems — Exemption. The city or...
Section 44-3-22. - Cranston — Real estate and excise tax exemption for persons who are disabled. - § 44-3-22. Cranston — Real estate and excise tax exemption...
Section 44-3-23. - Narragansett — Tax exemptions in the town. - § 44-3-23. Narragansett — Tax exemptions in the town. The...
Section 44-3-24. - Reevaluation of real property — Adjustment of exemption upon. - § 44-3-24. Reevaluation of real property — Adjustment of exemption...
Section 44-3-25. - Cumberland — Maximum exemptions. - § 44-3-25. Cumberland — Maximum exemptions. The maximum exemption from...
Section 44-3-25.1. - Bristol — Maximum exemptions. - § 44-3-25.1. Bristol — Maximum exemptions. The maximum exemption from...
Section 44-3-26. - Repealed. - § 44-3-26. Repealed. History of Section.P.L. 1985, ch. 110, §...
Section 44-3-27. - South Kingstown — Certain tax exemptions. - § 44-3-27. South Kingstown — Certain tax exemptions. Each exemption...
Section 44-3-27.1. - Bristol — Certain tax exemptions. - § 44-3-27.1. Bristol — Certain tax exemptions. Each exemption granted...
Section 44-3-28. - North Providence — Exemption for people with paraplegia. - § 44-3-28. North Providence — Exemption for people with paraplegia....
Section 44-3-29. - Exemption and/or valuation freeze of wholesaler’s inventory. - § 44-3-29. Exemption and/or valuation freeze of wholesaler’s inventory. (a)(1)...
Section 44-3-29.1. - Wholesale and retail inventory tax phase out. - § 44-3-29.1. Wholesale and retail inventory tax phase out. (a)...
Section 44-3-30. - Burrillville — Property taxation of electricity generating facilities located in the town. - § 44-3-30. Burrillville — Property taxation of electricity generating facilities...
Section 44-3-31. - Providence — Certain tax exemptions. - § 44-3-31. Providence — Certain tax exemptions. (a) Notwithstanding any...
Section 44-3-31.1. - Providence Freeze of certain tax. - § 44-3-31.1. Providence Freeze of certain tax. (a) The city...
Section 44-3-31.2. - Providence — Special property tax consideration for designated properties. - § 44-3-31.2. Providence — Special property tax consideration for designated...
Section 44-3-31.3. - Providence — Additional special property tax consideration for designated properties. - § 44-3-31.3. Providence — Additional special property tax consideration for...
Section 44-3-32. - Portsmouth — Tax exemption for the elderly. - § 44-3-32. Portsmouth — Tax exemption for the elderly. (a)...
Section 44-3-32.1. - Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site. - § 44-3-32.1. Portsmouth — Tax exemption for farmland, forest land,...
Section 44-3-32.2. - Cities and towns — Tax exemption for farmland, forestland, or open space land. - § 44-3-32.2. Cities and towns — Tax exemption for farmland,...
Section 44-3-33. - Burrillville — Tax exemption for the Industrial Foundation of Burrillville. - § 44-3-33. Burrillville — Tax exemption for the Industrial Foundation...
Section 44-3-34. - Central Falls — Homeowner exemption. - § 44-3-34. Central Falls — Homeowner exemption. (a) The city...
Section 44-3-35. - Burrillville — Real estate tax exemption for persons who are disabled. - § 44-3-35. Burrillville — Real estate tax exemption for persons...
Section 44-3-36. - Portsmouth — Real estate tax exemption for persons who are disabled. - § 44-3-36. Portsmouth — Real estate tax exemption for persons...
Section 44-3-37. - Burrillville — Exemption and/or valuation freeze of retailer’s inventory. - § 44-3-37. Burrillville — Exemption and/or valuation freeze of retailer’s...
Section 44-3-38. - Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.] - § 44-3-38. Transfer of property to trust. [As amended by...
Section 44-3-39. - Middletown — Exemption of persons over the age of 65. - § 44-3-39. Middletown — Exemption of persons over the age...
Section 44-3-40. - Cities and towns — Authorization to exempt retailer’s inventory. - § 44-3-40. Cities and towns — Authorization to exempt retailer’s...
Section 44-3-41. - Glocester — Historic district exemption. - § 44-3-41. Glocester — Historic district exemption. The town council...
Section 44-3-42. - Cumberland — Fixed tax assessment for farmland. - § 44-3-42. Cumberland — Fixed tax assessment for farmland. (a)...
Section 44-3-43. - Historic stone wall exemption. - § 44-3-43. Historic stone wall exemption. The city and town...
Section 44-3-44. - Qualifying stock options — Exemption. - § 44-3-44. Qualifying stock options — Exemption. For purposes of...
Section 44-3-45. - “Qualifying taxpayer” defined. - § 44-3-45. “Qualifying taxpayer” defined. A “qualifying taxpayer” is a...
Section 44-3-46. - “Qualifying corporation” and “full-time equivalent active employee” defined. - § 44-3-46. “Qualifying corporation” and “full-time equivalent active employee” defined....
Section 44-3-47. - Cranston — Economic development tax incentive program Exemptions. - § 44-3-47. Cranston — Economic development tax incentive program Exemptions....
Section 44-3-48. - Burrillville — Certain tax exemptions. - § 44-3-48. Burrillville — Certain tax exemptions. (a) Each exemption...
Section 44-3-49. - Burrillville — Fixed tax rate. - § 44-3-49. Burrillville — Fixed tax rate. The town council...
Section 44-3-50. - Pawtucket — Certain tax exemptions. - § 44-3-50. Pawtucket — Certain tax exemptions. (a) Notwithstanding any...
Section 44-3-51. - North Smithfield — Tax exemptions. - § 44-3-51. North Smithfield — Tax exemptions. (a) The town...
Section 44-3-52. - Cumberland — Exemption for persons interned in concentration camps. - § 44-3-52. Cumberland — Exemption for persons interned in concentration...
Section 44-3-53. - Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption. - § 44-3-53. Club Sport Uniao Madeirense in the city of...
Section 44-3-54. - “Sons of the Revolution” society located in the town of Middletown — Tax exemption. - § 44-3-54. “Sons of the Revolution” society located in the...
Section 44-3-55. - South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements. - § 44-3-55. South Kingstown — certain non-profit charitable organizations —...
Section 44-3-56. - Tax credit in lieu of tax exemption in the town of Burrillville. - § 44-3-56. Tax credit in lieu of tax exemption in...
Section 44-3-57. - Deferment of payment of tax for the elderly — Bristol. - § 44-3-57. Deferment of payment of tax for the elderly...
Section 44-3-58. - Tax deferment of elderly persons in the town of Narragansett. - § 44-3-58. Tax deferment of elderly persons in the town...
Section 44-3-58.1. - Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older. - § 44-3-58.1. Tax deferment of increase in property taxes of...
Section 44-3-59. - Tax exemption in the town of Burrillville — The Columbus Club of Burrillville. - § 44-3-59. Tax exemption in the town 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. - § 44-3-60. Tax exemption extended to motor vehicle excise tax...
Section 44-3-61. - [Renumbered.] - § 44-3-61. [Renumbered.]
Section 44-3-62. - Lincoln — Tangible business property tax exemption for new investments. - § 44-3-62. Lincoln — Tangible business property tax exemption for...
Section 44-3-63. - Historical cemeteries. - § 44-3-63. Historical cemeteries. City and town councils are authorized...
Section 44-3-64. - Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre. - § 44-3-64. Tax exemption in the City of Pawtucket —...
Section 44-3-65. - Narragansett and East Greenwich — Tangible business property tax exemption. - § 44-3-65. Narragansett and East Greenwich — Tangible business property...
Section 44-3-66. - East Providence — Disabled veterans tax exemption classification. - § 44-3-66. East Providence — Disabled veterans tax exemption classification....