Section 44-34-5 Veterans' and other property tax exemptions.

RI Gen L § 44-34-5 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

§ 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.)