Rhode Island § 44-3-34 - Property Subject to Taxation
Full text of Rhode Island Rhode Island General Laws § 44-3-34 — Property Subject to Taxation, with citation guidance and answers to common questions.
§ 44-3-34. Property Subject to Taxation
R.I. Gen. Laws § 44-3-34
§ 44-3-34. Central Falls — Homeowner exemption.
(a) The city council of the city of Central Falls, may, by ordinance, provide that the property of each person who is a domiciled resident of the city of Central Falls and which property is the principal residence of that person is exempt from taxation as follows: owner-occupied dwellings of no more than five (5) units not to exceed sixty thousand dollars ($60,000) of assessed valuation. The exemption is applied to residential property and includes property with up to a total of five (5) residential units and may include one commercial or professional use unit as part of the total of five (5) assessed units.
(b) Each person upon application for exemption shall provide by means of a sworn statement to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption and eligibility for the exemption.
(c) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the city of Central Falls, upon approval of the city council, may provide for a proration of the homestead exemption in cases where title to a property passes from:
(1) Those not entitled to claim an exemption to those who are entitled to claim an exemption; or
(2) A person entitled to claim an exemption to those who are not entitled to claim an exemption.
(d) The city council of the city of Central Falls shall, by ordinance, establish rules and regulations governing the acceptance of evidence of residence.
History of Section.
P.L. 1989, ch. 450, § 1; P.L. 1994, ch. 32, § 1; P.L. 1995, ch. 249, § 1; P.L. 1995,
ch. 302, § 1; P.L. 2004, ch. 6, § 36; P.L. 2004, ch. 235, § 1; P.L. 2004, ch. 328,
§ 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 346, § 1; P.L.
2008, ch. 461, § 1; P.L. 2018, ch. 320, § 1; P.L. 2018, ch. 334, § 1; P.L. 2020, ch.
42, § 2; P.L. 2020, ch. 58, § 2.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-3-34
What does Rhode Island General Laws § 44-3-34 cover?
Section 44-3-34 ("Property Subject to Taxation") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-3-34?
A common citation format is "Rhode Island General Laws § 44-3-34" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-3-34 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.