Who May Qualify
To qualify for the property tax relief credit you must meet all of the following conditions:
a) If you are 65 years of age or older (born BEFORE 01/02/1941) or a disabled person who has received social security disability payments during 2005, you will receive the full amount of property tax relief for which you qualify. However, if you are not 65 years of age or older or not a disabled person who has received social security disability payments during 2005, your claim for property tax relief will be held until June 30, 2006. At that time, the Tax Administrator shall make payments to each such claimant proportionately, based on the unexpended appropriation, pursuant to R.I.G.L. Chapter 44-33.
b) You must have been a legal resident of Rhode Island for the entire calendar year 2005.
c) Your household income must have been $30,000.00 or less.
d) You must have lived in a household or rented a dwelling that was subject to property taxes.
e) You must be current on property tax due on your homestead for all prior years and on any current installments.

Who May Claim Credit
If you meet all of the qualifications outlined above, you should complete Form RI-1040H to determine if you are entitled to a credit. Only one person of a household may claim the credit. If you and one or more qualified individuals each rent or own a homestead within a single dwelling, you may each file a claim. The right to file a claim does not survive a person's death; therefore a claim filed on behalf of a deceased person cannot be allowed. If the claimant dies after having filed a timely claim, the amount thereof will be disbursed to another member of the household as determined by the Tax Administrator.

When and Where to File
Your property tax relief claim should be filed as soon as possible after December 31, 2005. However, no claim for the year 2005 will be allowed unless such claim is filed by April 15, 2006. However, an extension for filing may be allowed at the Tax Administrator's discretion for sickness, absence or other disability. Mail your property tax relief claim to:

Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908-5806

Limitations on Credit
Under the provisions of Section 44-33-16, a claim for relief shall exclude all taxes or rent paid with public assistance funds. The maximum amount of credit allowable under Chapter 44-33, Property Tax Relief Act, for calendar year 2005 is $250.00. In event that more than one person owns the residence, the taxes will be divided by the owner's share.

Back