§ 44-33-1 Short title
§ 44-33-2 Purpose
§ 44-33-2.1 Repealed
§ 44-33-3 Definitions
§ 44-33-4 Claim is personal
§ 44-33-5 Claim as income tax credit or rebate from state funds
§ 44-33-6 Filing date
§ 44-33-7 Satisfaction of outstanding liabilities
§ 44-33-8 One claim per household
§ 44-33-9 Computation of credit
§ 44-33-10 Administration
§ 44-33-11 Proof of claim
§ 44-33-12 Audits of claim
§ 44-33-13 Denial of claim
§ 44-33-14 Rental determination
§ 44-33-15 Appeals
§ 44-33-16 Public assistance funds excluded
§ 44-33-17 Disallowance of certain claims
§ 44-33-18 Extension of time for filing claims
§ 44-33-19 Severability

Terms Used In Rhode Island General Laws > Chapter 44-33 - Property Tax Relief

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Claimant: means a homeowner or renter, sixty-five (65) years of age or older, and/or disabled, who has filed a claim under this chapter and was domiciled in this state for the entire calendar year for which he or she files a claim for relief under this chapter. See Rhode Island General Laws 44-33-3
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Disabled: means those persons who are receiving a social security disability benefit. See Rhode Island General Laws 44-33-3
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gross rent: includes the rental of space paid to a landlord for parking of a mobile home, or docking or mooring a houseboat, exclusive of any charges for utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental. See Rhode Island General Laws 44-33-3
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Homestead: means the dwelling, whether owned or rented, and so much of the land surrounding it, not exceeding one acre, as is reasonably necessary for use of the dwelling as a home, and may consist of a part of the multi-dwelling or multi-purpose building and a part of the land upon which it is built ("owned" includes a vendee in possession under a land contract and one or more joint tenants or tenants in common). See Rhode Island General Laws 44-33-3
  • Household: means one or more persons occupying a dwelling unit and living as a single nonprofit housekeeping unit. See Rhode Island General Laws 44-33-3
  • Household income: means all income received by all persons of a household in a calendar year while members of the household. See Rhode Island General Laws 44-33-3
  • Income: means the sum of federal adjusted gross income as defined in the Internal Revenue Code of the United States, 26 U. See Rhode Island General Laws 44-33-3
  • owned: includes a vendee in possession under a land contract and one or more joint tenants or tenants in common). See Rhode Island General Laws 44-33-3
  • 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.
  • 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
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • unit: refers to the parcel of property covered by a single tax statement of which the homestead is a part. See Rhode Island General Laws 44-33-3
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8