Local Exemptions

State

Rhode Island

Year

2006

Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

The state has authorized exemptions for 29 towns. There are five Veterans' exemptions: (1) the general veterans’ exemption varies from $170 to $46,500 but is $1,000 for most towns; (2) the disabled veterans’ exemption varies from $7,500 to $40,500; (3) the veterans’ exemption from taxation by any fire or lighting district varies from $39,000 to $47,544; (4) the prisoners of war exemption varies from $15,000 to $68,000; and (5) the Gold Star exemption for parents who lost a child in active duty varies from $225 to $39,000. Blind resident receive an exemption that varies from $6,000 to $74,300. Elderly residents can receive (1) a general exemption that varies from $500 to $62,000, or (2) an exemption tied to income that varies from $500 to a full exemption. Citizens of Cumberland, who have been determined to have been interned in a concentration camp are eligible for an exemption that is not to exceed $58,111.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Property Value Limit

Veteran

Other Criteria

Description of Eligibility Criteria

Exemptions are available to those 65 and older in 6 towns. Additional eligibility requirements include property value limits, residency duration, being a veteran of the armed forces, having lost a child in active duty, income limits as determined by the local government, disability, and having been in a concentration camp.

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 statute is silent on state reimbursement.

Record ID

RI106_RR06

Footnotes

Towns in this program include Barrington, Bristol, Burrillville, Central Falls, Coventry, Cranston, Cumberland, East Greenwich, Exeter, Jamestown, Lincoln, Little Compton, Middletown, Narragansett, Newport, New Shoreham, North Kingston, North Providence, North Smithfield, Pawtucket, Portsmouth, Smithfield, South Kingstown, Tiverton, Warren, Warwick, Westerly, West Greenwich, and West Warwick. Because there are multiple local programs, there are two different types of variation in benefits (i.e., no variation, and varies by income).

Sources

R.I. Gen. Laws § 44-3-3 (16) (in effect for 2006); R.I. Gen. Laws § 44-3-4 (in effect for 2006); R.I. Gen. Laws § 44-3-4.2 (in effect for 2006); R.I. Gen. Laws § 44-3-5 (in effect for 2006); R.I. Gen. Laws § 44-3-5.1 (in effect for 2006); R.I. Gen. Laws § 44-3-12 (in effect for 2006); R.I. Gen. Laws § 44-3-13.9 (in effect for 2006); R.I. Gen. Laws § 44-3-13.12 (in effect for 2006); R.I. Gen. Laws § 44-3-13.13 (in effect for 2006); R.I. Gen. Laws § 44-3-15.2 (in effect for 2006); R.I. Gen. Laws § 44-3-16 (in effect for 2006); R.I. Gen. Laws § 44-3-22 (in effect for 2006); R.I. Gen. Laws § 44-3-23 (in effect for 2006); R.I. Gen. Laws § 44-3-25 (in effect for 2006); R.I. Gen. Laws § 44-3-25.1 (in effect for 2006); R.I. Gen. Laws § 44-3-27 (in effect for 2006); R.I. Gen. Laws § 44-3-27.1 (in effect for 2006); R.I. Gen. Laws § 44-3-28 (in effect for 2006); R.I. Gen. Laws § 44-3-31 (in effect for 2006); R.I. Gen. Laws § 44-3-32 (in effect for 2006); R.I. Gen. Laws § 44-3-34 (in effect for 2006); R.I. Gen. Laws § 44-3-35 (in effect for 2006); R.I. Gen. Laws § 44-3-36 (in effect for 2006); R.I. Gen. Laws § 44-3-39 (in effect for 2006); R.I. Gen. Laws § 44-3-50 (in effect for 2006); R.I. Gen. Laws § 44-3-51 (in effect for 2006); R.I. Gen. Laws § 44-3-52 (in effect for 2006); R.I. Gen. Laws § 44-3-61 (in effect for 2006)

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