Property Tax Relief for Elderly and Disabled (Circuit Breaker)


Rhode Island



Variations in Receipt of Benefit

Benefit Varies with Income

Minimum Tax Amount Must be Paid

Benefit Type

Circuit Breaker


This program provides a refundable tax credit to eligible homeowners and renters. The credit is based on property taxes in excess of income. For tax year 2018 filing in 2019, the maximum property tax relief credit is $365. There are 5 income brackets for all filers. For those with income less than $6,000, the credit is the taxes in excess of 3% of income. For those in the top bracket, $15,001 to $30,000, the credit is the taxes in excess of 6% of income. For renters, property taxes are assumed to be 20% of gross rent, excluding utilities. Applications for the 2018 credit must be filed by 15 April 2019 in order to qualify for a credit in that year.

How is Benefit Disbursed

Credit to the income tax bill

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria




Income Ceiling


Description of Eligibility Criteria

Must be 65 years or older and/or disabled. Eligible renters must have rented the home for the entire year. To be eligible for the disability requirement an individual must be receiving a social security disability benefit or Supplemental Security Income (SSI) payments. Total household income may not exceed $30,000.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state makes the payment to the taxpayer.

Record ID



Maximum credit may increase based on a formula of net terminal income generated by the state authorized video lottery games.


R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2019)
Rhode Island Division of Taxation 2018 Form RI-1040H Application and Instructions (filed in 2019, based on 2018 income)
[ Accessed 11/24/2020]
View Archived Source

Rhode Island, Department of Taxation, Rhode Island Tax News, p.14, 2018
[ Accessed 11/24/2020] View Archived Source

Rhode Island Division of Taxation Personal Income Tax Forms
[ Accessed 02/26/2018]
View Archived Source

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