Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 4 - Tax Preparer Penalties (280-RICR-20-55-4)
Section 280-RICR-20-55-4.8 - Property Tax Relief Credit

Universal Citation: 280 RI Code of Rules 20 55 4.8

Current through September 18, 2024

A. Pursuant to R.I. Gen. Laws Chapter 44-33, Property Tax Relief Credit provides relief to Rhode Island taxpayers paying property tax who own or rent their homes.

B. In order to qualify for Property Tax Relief Credit a Claimant shall meet all of the following conditions:

1. The Claimant shall be domiciled in Rhode Island for the entire calendar year;

2. The Claimant's total Household Income shall have been $30,000 or less;

3. The Claimant's Homestead shall be subject to property taxes;

4. The Claimant shall be current on all property tax or rent/lease payments due on the Homestead for all prior years and on any current installments;

5. The Claimant shall timely file Form RI-1040H by April 15 of the following year; and

6. Only one (1) property tax relief claim is allowed per household.

C. Under R.I. Gen. Laws § 44-33-16, a claim for property tax relief shall exclude all taxes or rent paid with public assistance;

D. The right to file a claim for Property Tax Relief does not survive a person's death; therefore, a claim filed on behalf of a deceased person cannot be allowed. If the Claimant dies after having filed a timely claim, the amount thereof will be disbursed to another member of the Household as determined by the Tax Administrator.

Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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