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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-3-39

Middletown — Exemption of persons over the age of 65

Official textwebserver.rilegislature.govlast amended

# (a)

Notwithstanding any other provisions of a general or special law to the contrary, the town council of the town of Middletown is authorized to fix, by ordinance or resolution, the amount of exemptions with respect to the assessed value from local taxation on taxable real property situated in the town, owned and occupied by any person over the age of sixty-five (65) years, whether the real property is income-producing or not.

# (b)

The exemption shall be in an amount established by the town council, including a complete exemption, and under conditions specified by the town council including income and/or property value limitations.

Amendment history

History of Section. P.L. 1994, ch. 38, § 1; P.L. 2003, ch. 223, § 1; P.L. 2003, ch. 277, § 1; P.L. 2009, ch. 55, § 1; P.L. 2009, ch. 74, § 1; P.L. 2010, ch. 239, § 37.

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In this chapter (40 sections)
  1. 44-3-26 · Repealed
  2. 44-3-27 · South Kingstown — Certain tax exemptions
  3. 44-3-27.1 · Bristol — Certain tax exemptions
  4. 44-3-28 · North Providence — Exemption for people with paraplegia
  5. 44-3-28.1 · Smithfield — Exemption for people with paraplegia
  6. 44-3-29 · Exemption and/or valuation freeze of wholesaler’s inventory
  7. 44-3-29.1 · Wholesale and retail inventory tax phase out
  8. 44-3-30 · Burrillville — Property taxation of electricity generating…
  9. 44-3-31 · Providence — Certain tax exemptions
  10. 44-3-31.1 · Providence Freeze of certain tax
  11. 44-3-31.2 · Providence — Special property tax consideration for…
  12. 44-3-31.3 · Providence — Additional special property tax…
  13. 44-3-32 · Portsmouth — Tax exemption for the elderly
  14. 44-3-32.1 · Portsmouth — Tax exemption for farmland, forest land,…
  15. 44-3-32.2 · Cities and towns — Tax exemption for farmland,…
  16. 44-3-33 · Burrillville — Tax exemption for the Industrial Foundation…
  17. 44-3-34 · Central Falls — Homeowner exemption
  18. 44-3-35 · Burrillville — Real estate tax exemption for persons who…
  19. 44-3-36 · Portsmouth — Real estate tax exemption for persons who are…
  20. 44-3-37 · Burrillville — Exemption and/or valuation freeze of…
  21. 44-3-39 · Middletown — Exemption of persons over the age of 65
  22. 44-3-40 · Cities and towns — Authorization to exempt retailer’s…
  23. 44-3-41 · Glocester — Historic district exemption
  24. 44-3-42 · Cumberland — Fixed tax assessment for farmland
  25. 44-3-43 · Historic stone wall exemption
  26. 44-3-44 · Qualifying stock options — Exemption
  27. 44-3-45 · “Qualifying taxpayer” defined
  28. 44-3-46 · “Qualifying corporation” and “full-time equivalent…
  29. 44-3-47 · Cranston — Economic development tax incentive program…
  30. 44-3-48 · Burrillville — Certain tax exemptions
  31. 44-3-49 · Burrillville — Fixed tax rate
  32. 44-3-50 · Pawtucket — Certain tax exemptions
  33. 44-3-51 · North Smithfield — Tax exemptions
  34. 44-3-52 · Cumberland — Exemption for persons interned in…
  35. 44-3-53 · Club Sport Uniao Madeirense in the city of Central Falls —…
  36. 44-3-54 · “Sons of the Revolution” society located in the town of…
  37. 44-3-55 · South Kingstown — certain non-profit charitable…
  38. 44-3-56 · Tax credit in lieu of tax exemption in the town of…
  39. 44-3-57 · Deferment of payment of tax for the elderly — Bristol
  40. 44-3-58 · Tax deferment of elderly persons in the town of Narragansett
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