Local Option Tax Rate and Valuation Freeze for Disabled Persons

State

Rhode Island

Year

2015

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Credit

Benefit

A city or town council may freeze the rate and valuation of taxes on the real and personal property for any head of a household who 100% disabled and unable to work as of the date of the disability. In the Town of Warren, the exemption is $19,291.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Disability

Income Ceiling

Description of Eligibility Criteria

An individual must be 100% disabled and unable to work as determined by the social security administration. The applicant must also meet income requirements established by ordinance which can be amended. Once an individual is 65 they are no longer eligible for the program.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

The state statute is silent on this.

Record ID

RI102_RR15

Footnotes

Sources

R.I. Gen. Laws § 44-3-15 (in effect for 2015)

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