Property Tax Relief Act


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. The maximum credit is $305. 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.

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.

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




R.I. Gen. Laws § 44-33-1 ~ § 44-33-19 (in effect for 2015)
Rhode Island, Department of Taxation, Changes enacted for property tax relief, 2015 [ Accessed 07/15/2016] View Archived Source

2015 Form RI-1040H Application and Instructions (2015) Rhode Island Division of Taxation [ Accessed on 07/14/2016] View Archived Source

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