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. [effective january 1, 2024.]
- Section 44-3-3.1 - Exemption of office equipment used for manufacturing or commercial purposes
- Section 44-3-4 - [Effective Until 12/31/2024] Veterans' exemptions
- Section 44-3-4 - [Effective 12/31/2024] 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- Section 44-3-4.1 - [Repealed]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- Section 44-3-7 - [Repealed]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 or commercial 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 - Portsmouth - Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth
- Section 44-3-9.10 - Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone
- Section 44-3-9.11 - Smithfield - exemption or stabilizing of taxes on qualifying property used for manufacturing, industrial, or commercial purposes
- Section 44-3-9.12 - Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential or mixed-use purposes
- 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, Section 2.]
- Section 44-3-38 - Transfer of property to trust. [As amended by P.L. 2012, ch. 392, Section 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
- Section 44-3-66 - East Providence - disabled veterans tax exemption classification
- Section 44-3-67 - [See Note] Jamestown - firefighters tax abatement
- Section 44-3-68 - Portsmouth - tax exemptions, abatements or payments in lieu of tax agreements
- Section 44-3-69 - Tax exemptions in the city of woonsocket