Rhode Island § 44-3-28.1 § 44-3-28.1. Smithfield — Exemption for people with paraplegia.

Rhode Island Statutes

§ 44-3-28.1 — § 44-3-28.1. Smithfield — Exemption for people with paraplegia.

Rhode Island § 44-3-28.1

Title 44Taxation

Ch. 44-3Property Subject to Taxation

This text of Rhode Island § 44-3-28.1 (§ 44-3-28.1. Smithfield — Exemption for people with paraplegia.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-3-28.1 (2026).

Text

§ 44-3-28.1. Smithfield — Exemption for people with paraplegia.
The town council of the town of Smithfield may, by ordinance, provide for a tax credit
            on real property situated in the town, owned and occupied by any person with paraplegia
            and who by reason of the paraplegic disability requires "specially adapted housingâ€�.
            For the purposes of this section, "specially adapted housingâ€� means real property
            which has been specifically altered and/or changed in some way in order to meet the
            needs of a person or persons with a paraplegic disability who reside at the property.
         

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§ 44-3-28.1. Smithfield — Exemption for people with paraplegia.

The town council of the town of Smithfield may, by ordinance, provide for a tax credit on real property situated in the town, owned and occupied by any person with paraplegia and who by reason of the paraplegic disability requires "specially adapted housingâ€�. For the purposes of this section, "specially adapted housingâ€� means real property which has been specifically altered and/or changed in some way in order to meet the needs of a person or persons with a paraplegic disability who reside at the property.