CHAPTER 44-3
Property Subject to Taxation
Index Of Sections
§ 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§ 44-3-4.1 Repealed.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§ 44-3-7 Repealed.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.
§ 44-3-15.5 Lincoln – Tax credit for persons over the age of 65 years.
§ 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.
§ 44-3-31.3 Providence – Additional 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.
§ 44-3-63 Historical cemeteries.