Rhode Island § 44-3-5 § 44-3-5. Gold star parents' exemption.

Rhode Island Statutes

§ 44-3-5 — § 44-3-5. Gold star parents' exemption.

Rhode Island § 44-3-5

Title 44Taxation

Ch. 44-3Property Subject to Taxation

This text of Rhode Island § 44-3-5 (§ 44-3-5. Gold star parents' exemption.) 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 § 44-3-5 (2026).

Text

§ 44-3-5. Gold star parents' exemption.
(a) The property of every person whose son or daughter has served with the armed forces
            of the United States of America and has lost his or her life as a result of his or
            her service with the armed forces of the United States of America, providing the death
            was determined to be in the line of duty, shall be exempted from taxation to the amount
            of three thousand dollars ($3,000) in accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there
            shall be but one exemption granted where both parents of the deceased son or daughter
            are livin

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§ 44-3-5. Gold star parents' exemption.

(a) The property of every person whose son or daughter has served with the armed forces of the United States of America and has lost his or her life as a result of his or her service with the armed forces of the United States of America, providing the death was determined to be in the line of duty, shall be exempted from taxation to the amount of three thousand dollars ($3,000) in accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there shall be but one exemption granted where both parents of the deceased son or daughter are living; provided:

(1) Cranston.

(2) Warren.

(3) Cumberland.

(4) North Providence.

(5) Smithfield.

(6) Westerly.

(7) Barrington.

(8) Jamestown.

(9) Lincoln.

(10) West Warwick.

(11) Narragansett.

(12) Tiverton.

(13) Charlestown.

(14) North Smithfield.

(15) North Kingstown.

(b) The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property. If any provision of this section is held invalid, the remainder of this section and the application of its provisions shall not be affected by that invalidity.

Legislative History

G.L. 1938, ch. 29, § 6; P.L. 1949, ch. 2288, § 1; P.L. 1950, ch. 2560, § 1; G.L. 1956, § 44-3-5; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 139, § 1; P.L. 1984, ch. 342, § 1; P.L. 1984, ch. 315, § 1; P.L. 1984, ch. 358, § 1; P.L. 1985, ch. 24, § 1: P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1994, ch. 320, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1996, ch. 223, § 1; P.L. 1997, ch. 335, § 1; P.L. 1999, ch. 9, § 1; P.L. 1999, ch. 19, § 1; P.L. 2002, ch. 32, § 1; P.L. 2002, ch. 308, § 1; P.L. 2003, ch. 22, § 1; P.L. 2003, ch. 39, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2016, ch. 312, § 2; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2022, ch. 196, § 1, effective June 27, 2022; P.L. 2022, ch. 197, § 1, effective June 27, 2022; P.L. 2024, ch. 17, § 1, effective May 10, 2024; P.L. 2024, ch. 18, § 1, effective May 10, 2024; P.L. 2025, ch. 189, § 1, effective July 1, 2025; P.L. 2025, ch. 220, § 1, effective July 1, 2025.