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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-3-1

Real and personal property subject to taxation

Official textwebserver.rilegislature.govlast amended

All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.

Amendment history

History of Section. G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, § 44-3-1.

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In this chapter (40 sections)
  1. 44-3-1 · Real and personal property subject to taxation
  2. 44-3-2 · “Personal property” defined
  3. 44-3-2.1 · Tax on intangible personal property prohibited
  4. 44-3-2.2 · Tax on certain vehicles and trailers prohibited
  5. 44-3-3 · Property exempt
  6. 44-3-3.1 · Exemption of office equipment used for manufacturing or…
  7. 44-3-4 · Veterans’ exemptions
  8. 44-3-4.1 · Repealed
  9. 44-3-4.2 · Conflicts eligible for veterans’ property tax relief
  10. 44-3-5 · Gold star parents’ exemption
  11. 44-3-5.1 · Exemptions in South Kingstown
  12. 44-3-5.2 · Exemptions in Barrington
  13. 44-3-6 · General exemptions inapplicable to property used for…
  14. 44-3-7 · Repealed
  15. 44-3-8 · Exemption of land planted to forestry
  16. 44-3-9 · Exemption or stabilizing of taxes on property used for…
  17. 44-3-9.1 · Woonsocket — Exemption or stabilizing of taxes on…
  18. 44-3-9.1.1 · Woonsocket — Rehabilitation exemption for qualified…
  19. 44-3-9.2 · North Smithfield — Exemption or stabilizing of taxes on…
  20. 44-3-9.2.1 · North Smithfield — Exemption or partial abatement of…
  21. 44-3-9.3 · Burrillville — Exemption or stabilizing of taxes on…
  22. 44-3-9.4 · Middletown — Economic development tax incentive program…
  23. 44-3-9.5 · North Providence — Exemption or stabilizing of taxes on…
  24. 44-3-9.6 · Richmond — Exemption or stabilization tax on qualified…
  25. 44-3-9.7 · South Kingstown — Exemption or stabilization of tax on…
  26. 44-3-9.8 · West Greenwich — Exemption or stabilization of tax on…
  27. 44-3-9.8.1 · Exemption or stabilization of tax on qualified property…
  28. 44-3-9.9 · Exemption or stabilizing of taxes on property used for…
  29. 44-3-9.10 · Portsmouth — Exemption or stabilizing of taxes on…
  30. 44-3-9.11 · Smithfield — Exemption or stabilizing of taxes on…
  31. 44-3-9.12 · Cumberland — Exemption or stabilizing of taxes on…
  32. 44-3-9.13 · Coventry — Exemption or stabilizing of taxes on…
  33. 44-3-10 · Idle manufacturing or mill property — Exemption
  34. 44-3-11 · South Kingstown and Narragansett — Exemption of railroad…
  35. 44-3-12 · Visually impaired persons — Exemption
  36. 44-3-13 · Persons over the age of 65 years — Exemption
  37. 44-3-13.1 · West Warwick — Exemption of persons over the age of 65…
  38. 44-3-13.2 · Cumberland — Exemption of persons over the age of 65 years
  39. 44-3-13.3 · North Kingstown — Exemption of property of totally…
  40. 44-3-13.4 · Low or moderate income housing — Exemption
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