Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-4.1-4 — Completion â Certification
Upon completion of maintenance or rehabilitation for which the owner of a historic
residence, or historic commercial structure, seeks property tax reduction, the owner
shall apply to the local tax assessor for relief under this chapter. Upon receiving
the application, the city or town tax assessor shall notify the commission. The commission
shall inspect the maintenance or rehabilitation of the historic residence, or historic
commercial structure, and make a recommendation to the tax assessor who shall certify
if it complies with the commission guidelines. The commission may establish a schedule
of reasonable fees for the processing of inspection of maintenance and rehabilitation.
The property tax reduction commences in the year that the inspection certifies approval
of the maintenance or rehabilitation. An owner who receives a property tax reduction
pursuant to this chapter shall, upon completion of further maintenance or rehabilitation,
which again fulfills the necessary requirements of this chapter, receive a new five
(5) year property tax reduction commencing on approval of the most recent application.
Source: official text