Chapter

Property Subject to Taxation

R.I. Gen. Laws § 44-3-1— Real and personal property subject to taxation
R.I. Gen. Laws § 44-3-2— “Personal property” defined
R.I. Gen. Laws § 44-3-2.1— Tax on intangible personal property prohibited
R.I. Gen. Laws § 44-3-2.2— Tax on certain vehicles and trailers prohibited
R.I. Gen. Laws § 44-3-3— Property exempt
R.I. Gen. Laws § 44-3-3.1— Exemption of office equipment used for manufacturing or commercial purposes
R.I. Gen. Laws § 44-3-4— Veterans’ exemptions
R.I. Gen. Laws § 44-3-4.1— Repealed
R.I. Gen. Laws § 44-3-4.2— Conflicts eligible for veterans’ property tax relief
R.I. Gen. Laws § 44-3-5— Gold star parents’ exemption
R.I. Gen. Laws § 44-3-5.1— Exemptions in South Kingstown
R.I. Gen. Laws § 44-3-5.2— Exemptions in Barrington
R.I. Gen. Laws § 44-3-6— General exemptions inapplicable to property used for manufacturing
R.I. Gen. Laws § 44-3-7— Repealed
R.I. Gen. Laws § 44-3-8— Exemption of land planted to forestry
R.I. Gen. Laws § 44-3-9— Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes
R.I. Gen. Laws § 44-3-9.1— Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city
R.I. Gen. Laws § 44-3-9.1.1— Woonsocket — Rehabilitation exemption for qualified residential structures in the city
R.I. Gen. Laws § 44-3-9.2— North Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes
R.I. Gen. Laws § 44-3-9.2.1— North Smithfield — Exemption or partial abatement of taxes for Rankin Estates
R.I. Gen. Laws § 44-3-9.3— Burrillville — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes
R.I. Gen. Laws § 44-3-9.4— Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes
R.I. Gen. Laws § 44-3-9.5— North Providence — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes
R.I. Gen. Laws § 44-3-9.6— Richmond — Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond
R.I. Gen. Laws § 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
R.I. Gen. Laws § 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
R.I. Gen. Laws § 44-3-9.8.1— Exemption or stabilization of tax on qualified property used for residential purposes in the town of West Greenwich
R.I. Gen. Laws § 44-3-9.9— Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone
R.I. Gen. Laws § 44-3-9.10— Portsmouth — Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth
R.I. Gen. Laws § 44-3-9.11— Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing, industrial, or commercial purposes
R.I. Gen. Laws § 44-3-9.12— Cumberland — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes
R.I. Gen. Laws § 44-3-9.13— Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes
R.I. Gen. Laws § 44-3-10— Idle manufacturing or mill property — Exemption
R.I. Gen. Laws § 44-3-11— South Kingstown and Narragansett — Exemption of railroad property
R.I. Gen. Laws § 44-3-12— Visually impaired persons — Exemption
R.I. Gen. Laws § 44-3-13— Persons over the age of 65 years — Exemption
R.I. Gen. Laws § 44-3-13.1— West Warwick — Exemption of persons over the age of 65 years
R.I. Gen. Laws § 44-3-13.2— Cumberland — Exemption of persons over the age of 65 years
R.I. Gen. Laws § 44-3-13.3— North Kingstown — Exemption of property of totally disabled persons
R.I. Gen. Laws § 44-3-13.4— Low or moderate income housing — Exemption
R.I. Gen. Laws § 44-3-13.5— Glocester — Exemption of elderly and disabled persons
R.I. Gen. Laws § 44-3-13.6— Jamestown — Exemption of persons 65 years and over
R.I. Gen. Laws § 44-3-13.7— Exeter — Exemption of real property from taxation for totally disabled persons
R.I. Gen. Laws § 44-3-13.8— Repealed
R.I. Gen. Laws § 44-3-13.9— North Kingstown — Exemption of elderly persons
R.I. Gen. Laws § 44-3-13.10— North Kingstown — Exemption of certain real estate. [Contingent effective date; see notes.]
R.I. Gen. Laws § 44-3-13.11— Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of
R.I. Gen. Laws § 44-3-13.12— Exemption of persons over the age of 65 years or fully disabled in the town of Exeter
R.I. Gen. Laws § 44-3-13.13— Jamestown — Exemption of property of totally disabled persons
R.I. Gen. Laws § 44-3-13.14— Foster — Exemption of elderly and disabled persons
R.I. Gen. Laws § 44-3-14— Notice to tax assessor on conveyance of tax-exempt realty
R.I. Gen. Laws § 44-3-14.1— Tiverton — Taxation of exempt property upon transfer
R.I. Gen. Laws § 44-3-15— Persons who are totally disabled
R.I. Gen. Laws § 44-3-15.1— Hopkinton — Freezing of tax rates for persons who are totally disabled
R.I. Gen. Laws § 44-3-15.2— Bristol — Persons who are totally disabled
R.I. Gen. Laws § 44-3-15.3— Smithfield — Tax credit for persons who are totally disabled
R.I. Gen. Laws § 44-3-15.3.1— Smithfield — Exemption of Special Olympics Rhode Island, Inc
R.I. Gen. Laws § 44-3-15.4— Lincoln — Tax credit for persons who are totally disabled
R.I. Gen. Laws § 44-3-15.5— Lincoln — Tax credit for persons over the age of 65 years
R.I. Gen. Laws § 44-3-15.6— Bristol volunteer firefighters exemption
R.I. Gen. Laws § 44-3-16— Elderly — Freeze of tax rate and valuation
R.I. Gen. Laws § 44-3-16.1— Portsmouth — Tax deferral for certain persons age sixty-five (65) and for persons with a disability
R.I. Gen. Laws § 44-3-16.2— North Smithfield — Tax stabilization for certain persons age sixty-five (65) and over
R.I. Gen. Laws § 44-3-17— Tax exempt property — Listing and valuation
R.I. Gen. Laws § 44-3-18— Repealed
R.I. Gen. Laws § 44-3-19— List of tax exemptions — Notification
R.I. Gen. Laws § 44-3-20— Middletown — Deferment of payment of tax for the elderly
R.I. Gen. Laws § 44-3-20.1— Coventry — Deferment of payment of tax for the elderly or certain disabled residents
R.I. Gen. Laws § 44-3-20.2— Bristol — Deferment of partial payment of tax for low-income residents
R.I. Gen. Laws § 44-3-20.3— Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]
R.I. Gen. Laws § 44-3-20.4— Deferment of payment of tax for low income — Warren
R.I. Gen. Laws § 44-3-21— Renewable energy systems — Exemption
R.I. Gen. Laws § 44-3-22— Cranston — Real estate and excise tax exemption for persons who are disabled
R.I. Gen. Laws § 44-3-23— Narragansett — Tax exemptions in the town
R.I. Gen. Laws § 44-3-24— Reevaluation of real property — Adjustment of exemption upon
R.I. Gen. Laws § 44-3-25— Cumberland — Maximum exemptions
R.I. Gen. Laws § 44-3-25.1— Bristol — Maximum exemptions
R.I. Gen. Laws § 44-3-26— Repealed
R.I. Gen. Laws § 44-3-27— South Kingstown — Certain tax exemptions
R.I. Gen. Laws § 44-3-27.1— Bristol — Certain tax exemptions
R.I. Gen. Laws § 44-3-28— North Providence — Exemption for people with paraplegia
R.I. Gen. Laws § 44-3-28.1— Smithfield — Exemption for people with paraplegia
R.I. Gen. Laws § 44-3-29— Exemption and/or valuation freeze of wholesaler’s inventory
R.I. Gen. Laws § 44-3-29.1— Wholesale and retail inventory tax phase out
R.I. Gen. Laws § 44-3-30— Burrillville — Property taxation of electricity generating facilities located in the town
R.I. Gen. Laws § 44-3-31— Providence — Certain tax exemptions
R.I. Gen. Laws § 44-3-31.1— Providence Freeze of certain tax
R.I. Gen. Laws § 44-3-31.2— Providence — Special property tax consideration for designated properties
R.I. Gen. Laws § 44-3-31.3— Providence — Additional special property tax consideration for designated properties
R.I. Gen. Laws § 44-3-32— Portsmouth — Tax exemption for the elderly
R.I. Gen. Laws § 44-3-32.1— Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site
R.I. Gen. Laws § 44-3-32.2— Cities and towns — Tax exemption for farmland, forestland, or open space land
R.I. Gen. Laws § 44-3-33— Burrillville — Tax exemption for the Industrial Foundation of Burrillville
R.I. Gen. Laws § 44-3-34— Central Falls — Homeowner exemption
R.I. Gen. Laws § 44-3-35— Burrillville — Real estate tax exemption for persons who are disabled
R.I. Gen. Laws § 44-3-36— Portsmouth — Real estate tax exemption for persons who are disabled
R.I. Gen. Laws § 44-3-37— Burrillville — Exemption and/or valuation freeze of retailer’s inventory
R.I. Gen. Laws § 44-3-39— Middletown — Exemption of persons over the age of 65
R.I. Gen. Laws § 44-3-40— Cities and towns — Authorization to exempt retailer’s inventory
R.I. Gen. Laws § 44-3-41— Glocester — Historic district exemption
R.I. Gen. Laws § 44-3-42— Cumberland — Fixed tax assessment for farmland
R.I. Gen. Laws § 44-3-43— Historic stone wall exemption
R.I. Gen. Laws § 44-3-44— Qualifying stock options — Exemption
R.I. Gen. Laws § 44-3-45— “Qualifying taxpayer” defined
R.I. Gen. Laws § 44-3-46— “Qualifying corporation” and “full-time equivalent active employee” defined
R.I. Gen. Laws § 44-3-47— Cranston — Economic development tax incentive program Exemptions
R.I. Gen. Laws § 44-3-48— Burrillville — Certain tax exemptions
R.I. Gen. Laws § 44-3-49— Burrillville — Fixed tax rate
R.I. Gen. Laws § 44-3-50— Pawtucket — Certain tax exemptions
R.I. Gen. Laws § 44-3-51— North Smithfield — Tax exemptions
R.I. Gen. Laws § 44-3-52— Cumberland — Exemption for persons interned in concentration camps
R.I. Gen. Laws § 44-3-53— Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption
R.I. Gen. Laws § 44-3-54— “Sons of the Revolution” society located in the town of Middletown — Tax exemption
R.I. Gen. Laws § 44-3-55— South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements
R.I. Gen. Laws § 44-3-56— Tax credit in lieu of tax exemption in the town of Burrillville
R.I. Gen. Laws § 44-3-57— Deferment of payment of tax for the elderly — Bristol
R.I. Gen. Laws § 44-3-58— Tax deferment of elderly persons in the town of Narragansett
R.I. Gen. Laws § 44-3-58.1— Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older
R.I. Gen. Laws § 44-3-59— Tax exemption in the town of Burrillville — The Columbus Club of Burrillville
R.I. Gen. Laws § 44-3-60— Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly
R.I. Gen. Laws § 44-3-61— [Renumbered.]
R.I. Gen. Laws § 44-3-62— Lincoln — Tangible business property tax exemption for new investments
R.I. Gen. Laws § 44-3-63— Historical cemeteries
R.I. Gen. Laws § 44-3-64— Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre
R.I. Gen. Laws § 44-3-65— Narragansett and East Greenwich — Tangible business property tax exemption
R.I. Gen. Laws § 44-3-66— East Providence — Disabled veterans tax exemption classification
R.I. Gen. Laws § 44-3-67— Jamestown — Firefighters tax abatement
R.I. Gen. Laws § 44-3-68— Portsmouth — Tax exemptions, abatements, or payments in lieu of tax agreements
R.I. Gen. Laws § 44-3-69— Tax exemptions in the city of Woonsocket