CHAPTER 44-3 - Property Subject to Taxation
- § 44-3-1 - Real and personal property subject to taxation.
- § 44-3-2 - "Personal property" defined.
- § 44-3-2.1 - Tax on intangible personal property prohibited.
- § 44-3-2.2 - Tax on certain vehicles and trailers prohibited.
- § 44-3-3 - Property exempt.
- § 44-3-3.1 - Exemption of office equipment used for manufacturing or commercial purposes.
- § 44-3-4 - Veterans' exemptions.
- § 44-3-4.1 - [Repealed.].
- § 44-3-4.2 - Conflicts eligible for veterans' property tax relief.
- § 44-3-5 - Gold star parents' exemption.
- § 44-3-5.1 - Exemptions in South Kingstown.
- § 44-3-6 - General exemptions inapplicable to property used for manufacturing.
- § 44-3-7 - [Repealed.].
- § 44-3-8 - Exemption of land planted to forestry.
- § 44-3-9 - Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.
- § 44-3-9.1 - Woonsocket – Exemption or stabilizing of taxes on qualifying property located in designated districts in the city.
- § 44-3-9.1.1 - Woonsocket – Rehabilitation exemption for qualified residential structures in the city.
- § 44-3-9.2 - North Smithfield – Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
- § 44-3-9.3 - Burrillville – Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
- § 44-3-9.4 - Middletown – Economic development tax incentive program – Assessed valuation exemptions or stabilizing of taxes.
- § 44-3-9.5 - North Providence – Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
- § 44-3-9.6 - Richmond – Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond.
- § 44-3-9.7 - South Kingstown – Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of South Kingstown.
- § 44-3-10 - Idle manufacturing or mill property – Exemption.
- § 44-3-11 - South Kingstown and Narragansett – Exemption of railroad property.
- § 44-3-12 - Visually impaired persons – Exemption.
- § 44-3-13 - Persons over the age of 65 years – Exemption.
- § 44-3-13.1 - West Warwick – Exemption of persons over the age of 65 years.
- § 44-3-13.2 - Cumberland – Exemption of persons over the age of 65 years.
- § 44-3-13.3 - North Kingstown – Exemption of property of totally disabled persons.
- § 44-3-13.4 - Low or moderate income housing – Exemption.
- § 44-3-13.5 - Glocester – Exemption of elderly and disabled persons.
- § 44-3-13.6 - Jamestown – Exemption of persons 65 years and over.
- § 44-3-13.7 - Exeter – Exemption of real property from taxation for totally disabled persons.
- § 44-3-13.8 - [Repealed.].
- § 44-3-13.9 - North Kingstown – Exemption of elderly persons.
- § 44-3-13.10 - North Kingstown – Exemption of certain real estate. [Contingent effective date; see notes.].
- § 44-3-13.11 - Exeter – Property tax exemptions for active volunteer members of fire and rescue companies within the town of.
- § 44-3-13.12 - Exemption of persons over the age of 65 years or fully disabled in the town of Exeter.
- § 44-3-13.13 - Jamestown – Exemption of property of totally disabled persons.
- § 44-3-14 - Notice to tax assessor on conveyance of tax-exempt realty.
- § 44-3-15 - Persons who are totally disabled.
- § 44-3-15.1 - Hopkinton – Freezing of tax rates for persons who are totally disabled.
- § 44-3-15.2 - Bristol – Persons who are totally disabled.
- § 44-3-15.3 - Smithfield – Tax credit for persons who are totally disabled.
- § 44-3-15.4 - Lincoln – Tax credit for persons who are totally disabled.
- § 44-3-16 - Elderly – Freeze of tax rate and valuation.
- § 44-3-16.1 - Portsmouth – Tax deferral for certain persons age sixty-five (65) and for persons with a disability.
- § 44-3-16.2 - North Smithfield – Tax stabilization for certain persons age sixty-five (65) and over.
- § 44-3-17 - Tax exempt property – Listing and valuation.
- § 44-3-18 - [Repealed.].
- § 44-3-19 - List of tax exemptions – Notification.
- § 44-3-20 - Middletown – Deferment of payment of tax for the elderly.
- § 44-3-20.1 - Coventry – Deferment of payment of tax for the elderly or certain disabled residents.
- § 44-3-20.2 - Bristol – Deferment of partial payment of tax for low-income residents.
- § 44-3-20.3 - Jamestown – Deferment of payment of tax for the elderly. [Contingent Repeal – See notes.].
- § 44-3-20.4 - Deferment of payment of tax for low income – Warren.
- § 44-3-21 - Renewable energy systems – Exemption.
- § 44-3-22 - Cranston – Real estate and excise tax exemption for persons who are disabled.
- § 44-3-23 - Narragansett – Tax exemptions in the town.
- § 44-3-24 - Reevaluation of real property – Adjustment of exemption upon.
- § 44-3-25 - Cumberland – Maximum exemptions.
- § 44-3-25.1 - Bristol – Maximum exemptions.
- § 44-3-26 - [Repealed.].
- § 44-3-27 - South Kingstown – Certain tax exemptions.
- § 44-3-27.1 - Bristol – Certain tax exemptions.
- § 44-3-28 - North Providence – Exemption for people with paraplegia.
- § 44-3-29 - Exemption and/or valuation freeze of wholesaler's inventory.
- § 44-3-29.1 - Wholesale and retail inventory tax phase out.
- § 44-3-30 - Burrillville – Property taxation of electricity generating facilities located in the town.
- § 44-3-31 - Providence – Certain tax exemptions.
- § 44-3-31.1 - Providence Freeze of certain tax.
- § 44-3-31.2 - Providence – Special property tax consideration for designated properties.
- § 44-3-32 - Portsmouth – Tax exemption for the elderly.
- § 44-3-32.1 - Portsmouth – Tax exemption for farmland, forest land or open space.
- § 44-3-32.2 - Cities and towns – Tax exemption for farmland, forestland or open space land.
- § 44-3-33 - Burrillville – Tax exemption for the Industrial Foundation of Burrillville.
- § 44-3-34 - Central Falls – Homeowner exemption.
- § 44-3-35 - Burrillville – Real estate tax exemption for persons who are disabled.
- § 44-3-36 - Portsmouth – Real estate tax exemption for persons who are disabled.
- § 44-3-37 - Burrillville – Exemption and/or valuation freeze of retailer's inventory.
- § 44-3-38 - Transfer of property to trust.
- § 44-3-39 - Middletown – Exemption of persons over the age of 65.
- § 44-3-40 - Cities and towns – Authorization to exempt retailer's inventory.
- § 44-3-41 - Glocester – Historic district exemption.
- § 44-3-42 - Cumberland – Fixed tax assessment for farmland.
- § 44-3-43 - Historic stone wall exemption.
- § 44-3-44 - Qualifying stock options – Exemption.
- § 44-3-45 - "Qualifying taxpayer" defined.
- § 44-3-46 - "Qualifying corporation" and "full-time equivalent active employee" defined.
- § 44-3-47 - Cranston – Economic development tax incentive program Exemptions.
- § 44-3-48 - Burrillville – Certain tax exemptions.
- § 44-3-49 - Burrillville – Fixed tax rate.
- § 44-3-50 - Pawtucket – Certain tax exemptions.
- § 44-3-51 - North Smithfield – Tax exemptions.
- § 44-3-52 - Cumberland – Exemption for persons interned in concentration camps.
- § 44-3-53 - Club Sport Uniao Madeirense in the city of Central Falls – Tax exemption.
- § 44-3-54 - "Sons of the Revolution" society located in the town of Middletown – Tax exemption.
- § 44-3-55 - South Kingstown – certain non-profit charitable organizations – Tax exemptions or payment in lieu of tax agreements.
- § 44-3-56 - Tax credit in lieu of tax exemption in the town of Burrillville.
- § 44-3-57 - Deferment of payment of tax for the elderly – Bristol.
- § 44-3-58 - Tax deferment of elderly persons in the town of Narragansett.
- § 44-3-58.1 - Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.
- § 44-3-59 - Tax exemption in the town of Burrillville – The Columbus Club of Burrillville.
- § 44-3-60 - Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.
- § 44-3-61 - [Renumbered.].
- § 44-3-62 - Lincoln – Tangible business property tax exemption for new investments.