Current through December 26, 2024
Section 280-RICR-20-55-4.8 - Property Tax Relief CreditA. Pursuant to R.I. Gen. Laws Chapter 44-33, Property Tax Relief Credit provides relief to Rhode Island taxpayers paying property tax who own or rent their homes.B. In order to qualify for Property Tax Relief Credit a Claimant shall meet all of the following conditions: 1. The Claimant shall be domiciled in Rhode Island for the entire calendar year;2. The Claimant's total Household Income shall have been $30,000 or less;3. The Claimant's Homestead shall be subject to property taxes;4. The Claimant shall be current on all property tax or rent/lease payments due on the Homestead for all prior years and on any current installments;5. The Claimant shall timely file Form RI-1040H by April 15 of the following year; and6. Only one (1) property tax relief claim is allowed per household.C. Under R.I. Gen. Laws § 44-33-16, a claim for property tax relief shall exclude all taxes or rent paid with public assistance;D. The right to file a claim for Property Tax Relief does not survive a person's death; therefore, a claim filed on behalf of a deceased person cannot be allowed. If the Claimant dies after having filed a timely claim, the amount thereof will be disbursed to another member of the Household as determined by the Tax Administrator.280 R.I. Code R. 280-RICR-20-55-4.8