Rhode Island § 44-3-31 § 44-3-31. Providence — Certain tax exemptions.

Rhode Island Statutes

§ 44-3-31 — § 44-3-31. Providence — Certain tax exemptions.

Rhode Island § 44-3-31

Title 44Taxation

Ch. 44-3Property Subject to Taxation

This text of Rhode Island § 44-3-31 (§ 44-3-31. Providence — Certain tax exemptions.) 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 § 44-3-31 (2026).

Text

§ 44-3-31. Providence — Certain tax exemptions.
(a) The city council of the city of Providence is hereby authorized, by ordinance or resolution,
            to exempt from taxation a specified dollar amount of real and/or personal property
            of qualified individuals as defined in §§ 44-3-4 and 44-3-5, who are residents of the city of Providence and are:
         
(1) Veterans of war;
         
(2) Unmarried spouses of veterans of war;
         
(3) Veterans or the unmarried widow or widower of veterans who are one hundred percent
            (100%) totally disabled through service connect

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§ 44-3-31. Providence — Certain tax exemptions.

(a) The city council of the city of Providence is hereby authorized, by ordinance or resolution, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined in §§ 44-3-4 and 44-3-5, who are residents of the city of Providence and are:

(1) Veterans of war;

(2) Unmarried spouses of veterans of war;

(3) Veterans or the unmarried widow or widower of veterans who are one hundred percent (100%) totally disabled through service connected disability;

(4) For persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability payments from sources other than the social security administration (such as employees of the railroad, federal civil service, postal service, and the Providence police and fire departments or any person receiving federal disability retirement);

(5) Persons who are blind as provided in § 44-3-12;

(6) Gold star parents as provided in § 44-3-5;

(7) Veterans who were prisoners of war;

(8) Any person sixty-five (65) years of age, or over;

(9) Any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security benefits;

(10) Using the exemption for specially adapted housing for veterans with paraplegia as defined in § 44-3-4.

(b) The city council of the city of Providence may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.

Legislative History

P.L. 1988, ch. 21, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123; P.L. 2025, ch. 9, § 1, effective May 30, 2025; P.L. 2025, ch. 10, § 1, effective May 30, 2025.