Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-3-5
Gold star parentsâ 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.
Amendment history
History of Section. 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
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In this chapter (40 sections)
- 44-3-1 · Real and personal property subject to taxation
- 44-3-2 · âPersonal propertyâ defined
- 44-3-2.1 · Tax on intangible personal property prohibited
- 44-3-2.2 · Tax on certain vehicles and trailers prohibited
- 44-3-3 · Property exempt
- 44-3-3.1 · Exemption of office equipment used for manufacturing or…
- 44-3-4 · Veteransâ exemptions
- 44-3-4.1 · Repealed
- 44-3-4.2 · Conflicts eligible for veteransâ property tax relief
- 44-3-5 · Gold star parentsâ exemption
- 44-3-5.1 · Exemptions in South Kingstown
- 44-3-5.2 · Exemptions in Barrington
- 44-3-6 · General exemptions inapplicable to property used for…
- 44-3-7 · Repealed
- 44-3-8 · Exemption of land planted to forestry
- 44-3-9 · Exemption or stabilizing of taxes on property used for…
- 44-3-9.1 · Woonsocket â Exemption or stabilizing of taxes on…
- 44-3-9.1.1 · Woonsocket â Rehabilitation exemption for qualified…
- 44-3-9.2 · North Smithfield â Exemption or stabilizing of taxes on…
- 44-3-9.2.1 · North Smithfield â Exemption or partial abatement of…
- 44-3-9.3 · Burrillville â Exemption or stabilizing of taxes on…
- 44-3-9.4 · Middletown â Economic development tax incentive program…
- 44-3-9.5 · North Providence â Exemption or stabilizing of taxes on…
- 44-3-9.6 · Richmond â Exemption or stabilization tax on qualified…
- 44-3-9.7 · South Kingstown â Exemption or stabilization of tax on…
- 44-3-9.8 · West Greenwich â Exemption or stabilization of tax on…
- 44-3-9.8.1 · Exemption or stabilization of tax on qualified property…
- 44-3-9.9 · Exemption or stabilizing of taxes on property used for…
- 44-3-9.10 · Portsmouth â Exemption or stabilizing of taxes on…
- 44-3-9.11 · Smithfield â Exemption or stabilizing of taxes on…
- 44-3-9.12 · Cumberland â Exemption or stabilizing of taxes on…
- 44-3-9.13 · Coventry â Exemption or stabilizing of taxes on…
- 44-3-10 · Idle manufacturing or mill property â Exemption
- 44-3-11 · South Kingstown and Narragansett â Exemption of railroad…
- 44-3-12 · Visually impaired persons â Exemption
- 44-3-13 · Persons over the age of 65 years â Exemption
- 44-3-13.1 · West Warwick â Exemption of persons over the age of 65…
- 44-3-13.2 · Cumberland â Exemption of persons over the age of 65 years
- 44-3-13.3 · North Kingstown â Exemption of property of totally…
- 44-3-13.4 · Low or moderate income housing â Exemption