R.I. Gen. Laws § 44-30.3-1 — Residential lead abatement tax relief — Limitation

(a) Appropriations from the general fund for property tax relief provided by this chapter
are in the amount of two hundred and fifty thousand dollars ($250,000) for the year
commencing on July 1, 2004, and for each subsequent fiscal year.
(b) A claimant shall be entitled to tax relief for residential lead removal or lead hazard
reduction when the claimant: (1) Obtains a department of health regulated certificate
of conformance for mitigation, pursuant to chapter 24.6 of title 23; or (2) Obtains a department of health regulated lead safe certificate for abatement,
pursuant to chapter 24.6 of title 23. The lead paint tax relief shall only apply to residential premises. Residential
premises shall include single-family homes, individual condominiums, and individual
units in either apartment buildings or multi-family homes.
(c) The tax relief shall be equal to the amount actually paid for the required lead abatement
or lead hazard mitigation up to a maximum of one thousand five hundred dollars ($1,500)
per dwelling unit for mitigation and up to five thousand dollars ($5,000) per dwelling
unit for abatement, as specified under subsection (b) above. In the event that: (1)
Multiple owners of the dwelling unit; or (2) Owner(s) along with the renter(s)/lessee(s)
of the dwelling unit have jointly incurred costs and paid for the lead abatement/lead
hazard mitigation, each individual must apply for relief as a separate claimant, and
must include all required proof of payment and certifications, based on their respective
contributions to the cost of lead abatement/lead hazard mitigation.