R.I. Gen. Laws § 44-4.1-1 — Declaration of purpose

The general assembly finds and declares that preservation of Rhode Island’s historic
residences enhances an understanding of the state’s heritage, improves property values,
fosters civic beauty, and promotes public education, pleasure, and welfare. The purpose
of this chapter is to allow cities and towns to provide property tax relief to mitigate
against the increased assessment of historic houses when they undergo substantial
maintenance or rehabilitation.