Rhode Island § 44-3-39 - Property Subject to Taxation
Full text of Rhode Island Rhode Island General Laws § 44-3-39 — Property Subject to Taxation, with citation guidance and answers to common questions.
§ 44-3-39. Property Subject to Taxation
R.I. Gen. Laws § 44-3-39
§ 44-3-39. Middletown — Exemption of persons over the age of 65.
(a) Notwithstanding any other provisions of a general or special law to the contrary, the town council of the town of Middletown is authorized to fix, by ordinance or resolution, the amount of exemptions with respect to the assessed value from local taxation on taxable real property situated in the town, owned and occupied by any person over the age of sixty-five (65) years, whether the real property is income-producing or not.
(b) The exemption shall be in an amount established by the town council, including a complete exemption, and under conditions specified by the town council including income and/or property value limitations.
History of Section.
P.L. 1994, ch. 38, § 1; P.L. 2003, ch. 223, § 1; P.L. 2003, ch. 277, § 1; P.L. 2009,
ch. 55, § 1; P.L. 2009, ch. 74, § 1; P.L. 2010, ch. 239, § 37.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-3-39
What does Rhode Island General Laws § 44-3-39 cover?
Section 44-3-39 ("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 § 44-3-39?
A common citation format is "Rhode Island General Laws § 44-3-39" (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 § 44-3-39 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.