(a)  Those veterans, gold star parents, and blind persons who qualify for property tax exemption under § 30-22-1 — § 30-22-4 and §§ 44-3-4, 44-3-5, and 44-3-12 shall have the exemption applied to their real estate and tangible personal property, other than registered vehicles or trailers, in the communities where they reside as prescribed in those sections. However, if there is not sufficient property to exhaust the exemption, the balance of the exemption shall be applied to the excise tax on his or her motor vehicle or trailer.

Terms Used In Rhode Island General Laws 44-34-5

  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10

(b)  The amount of exemption shall not exceed the amount of excise levied on those vehicles owned by the person.

History of Section.
P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.