§ 44-33-3. Definitions.
As used in this chapter:
(1) "Claimant� means a homeowner or renter, sixty-five (65) years of age or older, and/or
disabled, who has filed a claim under this chapter and was domiciled in this state
for the entire calendar year for which he or she files a claim for relief under this
chapter. In the case of claim for rent constituting property taxes accrued, the claimant
shall have rented property during the preceding year for which he or she files for
relief under this chapter. Claimant shall not mean or include any person claimed as
a dependent by any taxpayer under the Internal Revenue Code of the United States,
26 U.S.C. § 1 et seq. When two (2) individuals of a household are able to meet the qualifications
for a claimant, they may determine between themselves as to who the claimant is. If
they are unable to agree, the matter is referred to the tax administrator and his
or her decision is final. If a homestead is occupied by two (2) or more individuals,
and more than one individual is able to qualify as a claimant, and some or all of
the qualified individuals are not related, the individuals may determine among themselves
as to who the claimant is. If they are unable to agree, the matter is referred to
the tax administrator, and his or her decision is final.
(2) "Disabled� means those persons who are receiving a social security disability benefit.
(3) "Gross rent� means rental paid in cash or its equivalent solely for the right of occupancy
of a homestead, exclusive of charges for any utilities, services, furniture, furnishings,
or personal property appliances furnished by the landlord as a part of the rental
agreement. If the landlord and tenant have not dealt with each other at arm's length,
and the tax administrator is satisfied that the gross rent charged was excessive,
he or she may adjust the gross rent to a reasonable amount for purposes of this chapter.
"Gross rent� includes the rental of space paid to a landlord for parking of a mobile
home, or docking or mooring a houseboat, exclusive of any charges for utilities, services,
furniture, furnishings, or personal appliances furnished by the landlord as a part
of the rental. Twenty percent (20%) of the annual gross rental plus the space rental
fees paid during the year are the annual "property taxes accrued.�
(4) "Homestead� means the dwelling, whether owned or rented, and so much of the land surrounding
it, not exceeding one acre, as is reasonably necessary for use of the dwelling as
a home, and may consist of a part of the multi-dwelling or multi-purpose building
and a part of the land upon which it is built ("owned� includes a vendee in possession
under a land contract and one or more joint tenants or tenants in common). It does
not include personal property such as furniture, furnishings, or appliances, but a
mobile home or a houseboat may be a homestead.
(5) "Household� means one or more persons occupying a dwelling unit and living as a single
nonprofit housekeeping unit. "Household� shall not include bona fide lessees, tenants,
or roomers, and boarders on contract.
(6) "Household income� means all income received by all persons of a household in a calendar
year while members of the household.
(7) "Income� means the sum of federal adjusted gross income as defined in the Internal
Revenue Code of the United States, 26 U.S.C. § 1 et seq., and all non-taxable income including, but not limited to, the amount of
capital gains excluded from adjusted gross income, alimony, support money, non-taxable
strike benefits, cash public assistance and relief (not including relief granted under
this chapter), the gross amount of any pension or annuity (including Railroad Retirement
Act (see 45 U.S.C. § 231 et seq.) benefits, all payments received under the federal Social Security Act, 42 U.S.C. § 301 et seq., state unemployment insurance laws, and veterans' disability pensions (see
38 U.S.C. § 301 et seq.), non-taxable interest received from the federal government or any of its
instrumentalities, workers' compensation, and the gross amount of "loss of time� insurance.
It shall not include gifts from nongovernmental sources, or surplus foods or other
relief in kind supplied by a public or private agency. For the purpose of this chapter,
the calculation of "income� shall not include any deductions for rental losses, business
losses, capital losses, exclusion for foreign income, and any losses received from
pass-through entities.
(8) "Property taxes accrued� means property taxes (exclusive of special assessments, delinquent
interest, and charges for service) levied on a claimant's homestead in this state
in 1977 or any calendar year thereafter. If a homestead is owned by two (2) or more
persons or entities as joint tenants or tenants in common, and one or more persons
or entities are not a member of claimant's household, "property taxes accrued� is
that part of property taxes levied on the homestead which reflects the ownership percentage
of the claimant and his or her household. For purposes of this subdivision, property
taxes are "levied� when the tax roll is certified by the city or town assessor. When
a homestead is sold during the calendar year of the levy, the "property taxes accrued�
for the seller and buyer is the amount of the tax levy prorated to each in the closing
agreement pertaining to the sale of the homestead or, if not provided for in the closing
agreement, the tax levy is prorated between seller and buyer based upon the delivery
date of the deed of conveyance. When a household owns and occupies two (2) or more
homesteads in the same calendar year, "property taxes accrued� is the sum of the prorated
taxes attributable to the household for each of the homesteads. If the household owns
and occupies the homestead for the part of the calendar year and rents a household
for part of the calendar year, it may include both the proration of taxes on the homestead
owned and "rent constituting property taxes accrued� with respect to the months the
homestead is rented, in computing the amount of the claim. All prorations are made
on the basis of the gross tax levy after all exemptions. If a homestead is an integral
part of a larger unit such as a farm, or a multi-purpose or multi-dwelling building,
property taxes accrued is that percentage of the total property taxes accrued as the
value of the homestead is of the total value. For the purposes of this subdivision,
"unit� refers to the parcel of property covered by a single tax statement of which
the homestead is a part.
(9) "Rent constituting property taxes accrued� means twenty percent (20%) of the gross
rent actually paid in cash or its equivalent in any calendar year by a claimant and
his or her household solely for the right of occupancy of their Rhode Island homestead
in the calendar year, and which rent constitutes the basis, in the succeeding calendar
year, of a claim for relief under this chapter by the claimant, but shall not include
any part of the rent paid for occupancy of premises which are legally exempt from
the payment of property taxes.