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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-89

South Kingstown homestead exemption

Official textwebserver.rilegislature.govlast amended

# (a)

The town council of the town of South Kingstown is authorized to annually fix the amount, if any, of a homestead exemption, with respect to assessed value, from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in the town of South Kingstown, and to grant homestead exemptions to the owner, or owners, of residential real estate, or combination residential and commercial real estate, in an amount not to exceed ten percent (10%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units, or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes, multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

# (b)

In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of South Kingstown, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.

Amendment history

History of Section. P.L. 2025, ch. 3, § 1, effective December 31, 2025; P.L. 2025, ch. 4, § 1, effective December 31, 2025.

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In this chapter (40 sections)
  1. 44-5-67.1 · Warwick — Property tax classification — List of ratable…
  2. 44-5-67.2 · Warwick — Property tax classification — Duties of…
  3. 44-5-67.3 · Warwick — Reduction in assessed value of real estate upon…
  4. 44-5-68 · [Repealed.]
  5. 44-5-68.1 · Warren — Property tax classification. — Tax levy…
  6. 44-5-68.2 · Warren — Property tax classification. — Tax levy…
  7. 44-5-69 · Local fire districts — Requirements of annual budget —…
  8. 44-5-69.1 · Property tax classification — Albion fire district within…
  9. 44-5-70 · East Providence — Homestead exemption
  10. 44-5-71 · Jamestown — Reduction in assessed value of real estate upon…
  11. 44-5-72 · Jamestown — Assessment and taxation of new real estate…
  12. 44-5-73 · Authority granted to city and town collectors to sell, assign…
  13. 44-5-74 · Woonsocket — Property tax classification — Authorization
  14. 44-5-74.1 · Woonsocket — List of ratable property
  15. 44-5-74.2 · Woonsocket — Valuation of ratable property
  16. 44-5-74.3 · Woonsocket — Procedure for adopting tax rates
  17. 44-5-74.4 · Woonsocket — Supplemental tax
  18. 44-5-74.5 · Woonsocket — Exemption for elderly residents
  19. 44-5-75 · Woonsocket — Homestead exemption
  20. 44-5-75.1 · Glocester — Supplemental tax
  21. 44-5-76 · East Greenwich — Reduction in assessed value of real estate…
  22. 44-5-76.1 · Newport — Property tax classification — List of ratable…
  23. 44-5-76.2 · Newport — Property tax classification
  24. 44-5-76.3 · Newport — Property tax classification — Procedure for…
  25. 44-5-77 · Providence — Cooperative housing corporation property…
  26. 44-5-77.1 · Providence — Cooperative housing corporation — Tax rates
  27. 44-5-78 · Newport — Homestead exemption
  28. 44-5-78.1 · Newport — Exemption for elderly and disabled residents
  29. 44-5-79 · Little Compton — Property tax classification
  30. 44-5-80 · Homestead exemption in the town of West Greenwich
  31. 44-5-81 · Pawtucket — Waiver of interest
  32. 44-5-82 · Cumberland homestead exemption
  33. 44-5-83 · Annual training institute for local tax collectors
  34. 44-5-84 · Town of East Greenwich — Exemption for elderly, disabled,…
  35. 44-5-85 · Narragansett homestead exemption
  36. 44-5-86 · The Neil J. Houston, Jr. Residential Re-entry Center
  37. 44-5-87 · Property tax credit in exchange for volunteer services…
  38. 44-5-88 · Tax amnesty
  39. 44-5-89 · South Kingstown homestead exemption
  40. 44-5-90 · Charlestown homestead exemption
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