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U.S. State Codes
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Rhode-Island
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Title 44 - Taxation
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Chapter 44-3 Property Subject to 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Section 44-3-4.1 Repealed.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Section 44-3-7 Repealed.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 44-3-10 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 44-3-38.1 Transfer of property to trust. [As amended by P.L. 2012, ch. 392, § 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.