Rhode Island General Laws 44-33-6. Filing date
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No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is applied or a rebate granted on the property taxes accrued the preceding calendar year.
History of Section.
P.L. 1977, ch. 237, § 1.
Terms Used In Rhode Island General Laws 44-33-6
- Property taxes accrued: means property taxes (exclusive of special assessments, delinquent interest, and charges for service) levied on a claimant's homestead in this state in 1977 or any calendar year thereafter. See Rhode Island General Laws 44-33-3
- Rent constituting property taxes accrued: means twenty percent (20%) of the gross rent actually paid in cash or its equivalent in any calendar year by a claimant and his or her household solely for the right of occupancy of their Rhode Island homestead in the calendar year, and which rent constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter by the claimant, but shall not include any part of the rent paid for occupancy of premises which are legally exempt from the payment of property taxes. See Rhode Island General Laws 44-33-3