Rhode Island § 44-33-5 - Property Tax Relief
Full text of Rhode Island Rhode Island General Laws § 44-33-5 — Property Tax Relief, with citation guidance and answers to common questions.
§ 44-33-5. Property Tax Relief
R.I. Gen. Laws § 44-33-5
§ 44-33-5. Claim as income tax credit or rebate from state funds.
Subject to limitations provided in this chapter, a claimant may claim in any year as a credit against Rhode Island personal income taxes due on his or her income, property taxes accrued, or rent constituting property taxes accrued in the preceding calendar year. If the allowable amount of the claim exceeds the income taxes due on the claimant’s income, or if there are no Rhode Island personal income taxes due on the claimant’s income, the amount of the claim not used as an offset against income taxes is treated as an overpayment of personal income taxes and refunded to the claimant from balances retained by the general treasurer for general purposes. No interest is allowed on any payment made to a claimant pursuant to this chapter.
History of Section.
P.L. 1977, ch. 237, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-33-5
What does Rhode Island General Laws § 44-33-5 cover?
Section 44-33-5 ("Property Tax Relief") 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 § 44-33-5?
A common citation format is "Rhode Island General Laws § 44-33-5" (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 § 44-33-5 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.